openaccountants
GuidesBuild a GuideThe Open AccountantsFor FirmsDevelopers
openaccountants

AI makes tax knowledge abundant. OpenAccountants makes tax work trustworthy.

Brand kit

Explore

Tax GuidesTax CalendarOpen Accountants

Use OpenAccountants

Add to your AIThe Open AccountantsFor Developers

Project

AboutHow It WorksBlogPodcastGitHub

Trust

Review MethodSecurityPrivacyTermsContact

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

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.

The open Tax Guides

Open Tax Guides for the AI you already use

Build 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.

1810 Guides · 1595 matching · 244 jurisdictions

Loading the map…

Source-cited draft
— researched and cited, not yet reviewed by a licensed practitioner.
Accountant-reviewed
— reviewed as general reference material by a named licensed practitioner.
Needs update
— flagged for review.
Deprecated
— do not use for current work.
NameDomainJurisdictionStatus
Uzbekistan Social Tax & Payroll Contributions

Whenever asked about Uzbekistan employer social tax (social insurance …

PayrollUzbekistanSource-cited draft

Showing 1551–1595 of 1595 Guides

PreviousPage 32 of 32

Know this subject? Build a Guide.

1810 Guides across 244 jurisdictions. You do not need to cover an entire country. Publish a Guide within your expertise, under your name, and colleagues attest to the ones they stand behind.

GLOBAL

61 Guides · No accountant yet

United States

60 Guides · No accountant yet

Australia

23 Guides · No accountant yet

Spain

22 Guides · No accountant yet

Canada

35 Guides · Reviewed by: Edgar Lautsyus

Burkina Faso Income Tax (IBICA / IBNC)

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

Income TaxBurkina FasoSource-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
NL 30 Percent Ruling

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

—NetherlandsSource-cited draft
NZ Tax Residency

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

Cross-BorderNew ZealandSource-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
Uruguay Payroll Skill v0.1 (Tier 2 — research-verified, reviewer sign-off pending)

Whenever asked about Uruguay payroll processing for employed persons. …

PayrollUruguaySource-cited draft
Texas Sales Tax

Whenever asked about Texas sales and use tax, Comptroller filings, Tex…

VAT / GSTTexasSource-cited draft
Estonia Tax Optimization

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

Tax OptimizationEstoniaSource-cited draft
UK Statutory Residence Test

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

—United KingdomSource-cited draft
CY Non Dom

For any question about Cyprus non-domicile status. Trigger on: "Cyprus…

—CyprusSource-cited draft
CA Form 3853 Coverage

Tier 2 California content skill for Form 3853 (Health Coverage Exempti…

—CaliforniaSource-cited draft
ES Beckham

Spain Beckham Law (Régimen Especial para Trabajadores Desplazados): 24…

—SpainSource-cited draft
CA 540 Individual Return

Tier 2 content skill for preparing California Form 540 (Resident Incom…

Income TaxCaliforniaSource-cited draft
EU Reverse Charge

Whenever a cross-border B2B service transaction occurs between EU memb…

VAT / GSTGLOBALSource-cited draft
CA Nonresident Cgt

Canada non-resident capital gains: Section 116 clearance certificate, …

—CanadaSource-cited draft
IE Freelance Intake

When a user asks for help preparing an Irish tax return AND mentions f…

Income TaxIrelandSource-cited draft
Global Vehicle Expenses

Vehicle expense deduction rules across the top 10 jurisdictions for fr…

—GLOBALSource-cited draft
IE Cgt

ALWAYS read this skill before touching any Irish Capital Gains Tax wor…

—IrelandSource-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
Cross Border Tax Router

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

Cross-BorderGLOBALSource-cited draft
Cross Border Tax Workflow Base

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

Cross-BorderGLOBALSource-cited draft
German UStVA (VAT Return)

Prepares the Umsatzsteuervoranmeldung including Vorsteuer deductions, …

VAT / GSTGermanySource-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 …

—United StatesSource-cited draft
Malta VAT Return

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

VAT / GSTMaltaSource-cited draft
US Fbar FATCA Reporting

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

Cross-BorderUnited StatesSource-cited draft
Malta SSC

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

PayrollMaltaSource-cited draft
US CFC GILTI

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

Cross-BorderUnited StatesSource-cited draft
MT Estimated Tax

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

Income TaxMaltaSource-cited draft
US Foreign Trust Reporting

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

—United StatesSource-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 TaxUnited StatesSource-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

United Kingdom

27 Guides · Reviewed by: James Power

Build a GuideBecome an Open Accountant