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OpenAccountants publishes open, source-cited tax knowledge for use by people, software and AI. Automated outputs are drafts and do not create a professional engagement. Obtain qualified advice before filing, paying or taking a material tax position.

© 2026 OpenAccountants. Open tax rules, reviewed by accountants.

The open Tax Guides

Open Tax Guides for the AI you already use

Add a Guide

Browse the open Tax Guides that power OpenAccountants workflows. Each Guide is designed to be cited, inspectable, and usable by AI systems (as a machine-readable Skill). Some are source-cited drafts. Some have named accountant review. All are open Tax Guides.

The Guides are open. The trust layer shows who reviewed them.

1752 Guides · 1548 matching · 241 jurisdictions

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— researched and cited, not yet reviewed by a licensed practitioner.
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— reviewed as general reference material by a named licensed practitioner.
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— flagged for review.
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— do not use for current work.
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Albania Payroll Skill v0.1 (Tier 2 — research-verified, reviewer sign-off pending)

Whenever asked about Albania payroll processing for employed persons. …

PayrollAlbaniaSource-cited draft

Showing 1501–1548 of 1548 Guides

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Know this subject? Review a Guide.

1752 Guides across 241 jurisdictions. You do not need to review an entire country — choose a Guide within your expertise and get credited as an Open Accountants Partner on the ones you review.

GLOBAL

61 Guides · Awaiting review

US Federal

58 Guides · Awaiting review

Spain

22 Guides · Awaiting review

Australia

20 Guides · Awaiting review

Canada

35 Guides · Partner: Edgar Lautsyus

SG Tax Residency

For any question about Singapore tax residency. Trigger on: "Singapore…

Cross-BorderSingaporeSource-cited draft
Armenia Social Contributions & Payroll Withholding

Whenever asked about Armenia payroll social contributions and personal…

PayrollArmeniaSource-cited draft
JP Return Assembly

Final orchestrator skill that assembles the complete Japanese filing p…

Income TaxJapanSource-cited draft
Azerbaijan Income Tax -- Individuals & Self-Employed

Whenever asked about Azerbaijan personal income tax for individuals, e…

Income TaxAzerbaijanSource-cited draft
Latvia Payroll

Whenever asked about Latvia payroll processing for employed persons. T…

PayrollLatviaSource-cited draft
Moldova Social Contributions, Health Insurance & Personal Income Tax

Whenever asked about Moldova payroll social contributions, health insu…

PayrollMoldovaSource-cited draft
Madagascar Tax Overview

Source-cited draft: tax overview for Madagascar (tax year 2025) — rate…

Income TaxMadagascarSource-cited draft
Netherlands Tax Optimization

Whenever asked about reducing tax in the Netherlands, tax planning, sa…

Tax OptimizationNetherlandsSource-cited draft
Mauritania Corporate Income Tax

Source-cited draft: corporate income tax for Mauritania (tax year 2025…

Income TaxMauritaniaSource-cited draft
UK Non Dom

For any question about UK non-dom rules. Trigger on: "UK non-dom", "UK…

—United KingdomSource-cited draft
Inheritance Estate Gift Matrix

Whenever an executor, donor, donee, or beneficiary asks about inherita…

Cross-BorderGLOBALSource-cited draft
NY Estimated Tax

Whenever asked about New York State estimated tax (Form IT-2105) for s…

Income TaxNew YorkSource-cited draft
Morocco Payroll

Whenever asked about Morocco payroll for a self-employed person who HI…

PayrollMoroccoSource-cited draft
Dominican Republic Social Security Contributions (SDSS / TSS)

Whenever asked about Dominican Republic social-security contributions …

PayrollDominican RepublicSource-cited draft
NZ Tax Residency

New Zealand tax residency: 183-day test, permanent place of abode, cea…

Cross-BorderNew ZealandSource-cited draft
NL 30 Percent Ruling

Netherlands 30% ruling (tax-free allowance for inbound expats): 30% of…

—NetherlandsSource-cited draft
United Arab Emirates Company Formation & Entity Choice

Source-cited draft: company formation & entity choice for United Arab …

Company FormationUnited Arab EmiratesSource-cited draft
Burkina Faso VAT (TVA)

Whenever asked to prepare, review, or classify transactions for a Burk…

VAT / GSTBurkina FasoSource-cited draft
Burkina Faso Income Tax (IBICA / IBNC)

For Burkina Faso personal/business income tax for a self-employed pers…

Income TaxBurkina FasoSource-cited draft
Burkina Faso Payroll (IUTS & TPA)

For Burkina Faso payroll for an employer — computing IUTS (Impôt Uniqu…

PayrollBurkina FasoSource-cited draft
Burkina Faso Tax Optimization

For legitimate (legal) tax optimization for a self-employed person, fr…

Tax OptimizationBurkina FasoSource-cited draft
IL New Immigrant

Israel new immigrant and returning resident 10-year tax exemption on f…

—IsraelSource-cited draft
UK Statutory Residence Test

For any question about UK tax residency. Trigger on: "UK tax resident"…

—United KingdomSource-cited draft
Cross Border Tax Router

Entry point for the OpenAccountants cross-border / international perso…

Cross-BorderGLOBALSource-cited draft
German Freelancer Income Tax

Computes Einkommensteuer for Freiberufler including Betriebsausgaben, …

Income TaxGermanySource-cited draft
MT Freelance Intake

When a user asks for help preparing their Malta tax returns AND mentio…

Income TaxMaltaSource-cited draft
German UStVA (VAT Return)

Prepares the Umsatzsteuervoranmeldung including Vorsteuer deductions, …

VAT / GSTGermanySource-cited draft
Cross Border Tax Workflow Base

Foundation workflow base for cross-border / international personal-tax…

Cross-BorderGLOBALSource-cited draft
Malta Income Tax

Whenever asked about Malta income tax for self-employed individuals. T…

Income TaxMaltaSource-cited draft
US Feie Ftc

US federal tax for citizens and green-card holders living abroad: the …

—US FederalSource-cited draft
Malta VAT Return

Whenever asked to prepare, review, or classify transactions for a Malt…

VAT / GSTMaltaSource-cited draft
Malta SSC

Whenever asked about Malta Social Security Contributions (SSC) for sel…

PayrollMaltaSource-cited draft
US Fbar FATCA Reporting

US foreign-account and foreign-asset reporting for US persons: the FBA…

Cross-BorderUS FederalSource-cited draft
MT Estimated Tax

Whenever asked about Malta provisional tax (estimated tax) for self-em…

Income TaxMaltaSource-cited draft
US CFC GILTI

US anti-deferral rules for US persons owning foreign corporations: Con…

Cross-BorderUS FederalSource-cited draft
US Foreign Trust Reporting

US taxation and reporting of foreign trusts for US persons: the court/…

—US FederalSource-cited draft
MT Rental Income

Whenever asked about Malta rental income taxation. Trigger on phrases …

Income TaxMaltaSource-cited draft
US Expatriation Exit Tax

US expatriation tax for citizens renouncing and long-term green-card h…

Income TaxUS FederalSource-cited draft
MT Crypto Tax

Whenever asked about Malta cryptocurrency or digital asset taxation. T…

Crypto TaxMaltaSource-cited draft
Malta Bookkeeping

Whenever asked about bookkeeping, chart of accounts, financial stateme…

BookkeepingMaltaSource-cited draft
Malta Payroll

Whenever asked about Malta payroll processing for employed persons. Tr…

PayrollMaltaSource-cited draft
Malta Formation

Whenever asked about forming, incorporating, or registering a company …

Company FormationMaltaSource-cited draft
Malta Financial Statements

When preparing, reviewing, or advising on annual financial statements …

Financial StatementsMaltaSource-cited draft
Malta Transfer Pricing

Whenever asked about Malta transfer pricing rules, documentation requi…

Transfer PricingMaltaSource-cited draft
Malta Tax Optimization

Whenever asked about reducing tax in Malta, tax planning, saving tax, …

Tax OptimizationMaltaSource-cited draft
MT Return Assembly

Final orchestrator skill that assembles the complete Malta filing pack…

Income TaxMaltaSource-cited draft
EU VAT Directive

Tier 2 EU regional layer containing Council Directive 2006/112/EC cont…

VAT / GSTEU (general)Source-cited draft

Dominican Republic

22 Guides · Partner: Miguel Lantigua

Guides awaiting reviewBecome a Partner