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© 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

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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 · 244 jurisdictions

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Bhutan Tax Overview

Source-cited draft: tax overview for Bhutan (tax year 2025) — rates, t…

Income TaxBhutanSource-cited draft

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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

NG Payroll

Whenever asked to compute, review, or advise on end-to-end Nigerian mo…

PayrollNigeriaSource-cited draft
DE Estimated Tax

Whenever asked about German estimated income tax prepayments (Vorausza…

Income TaxGermanySource-cited draft
Singapore Crypto Tax

Whenever asked about Singapore cryptocurrency or digital asset taxatio…

Crypto TaxSingaporeSource-cited draft
Seychelles Corporate Income Tax

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

Income TaxSeychellesSource-cited draft
PT Income Tax

Utilizar esta skill sempre que for solicitada ajuda com o IRS (Imposto…

Income TaxPortugalAttested by another accountant
NG Personal Income Tax

Whenever asked about Nigerian Personal Income Tax (PIT) for individual…

Income TaxNigeriaSource-cited draft
AU Tax Residency

For any question about Australian tax residency. Trigger on: "am I an …

Cross-BorderAustraliaSource-cited draft
PK Withholding Tax

ALWAYS read this skill before touching any Pakistan Withholding Tax (W…

Cross-BorderPakistanAttested by another accountant
UK Freelance Intake

When a user asks for help preparing their UK tax returns AND mentions …

Income TaxUnited KingdomSource-cited draft
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
SG Tax Residency

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

Cross-BorderSingaporeSource-cited draft
CA SMLLC Form 568

Tier 2 California content skill for preparing California Form 568 (Lim…

—CaliforniaSource-cited draft
RU Payroll

Whenever asked about payroll in Russia — how an individual entrepreneu…

PayrollRussiaSource-cited draft
MA Auto Entrepreneur

Whenever asked about Morocco's auto-entrepreneur regime — the simplifi…

Income TaxMoroccoAttested by another accountant
Latvia Payroll

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

PayrollLatviaSource-cited draft
Azerbaijan Social Contributions & Payroll Withholding

Whenever asked about Azerbaijan employer/employee social contributions…

PayrollAzerbaijanSource-cited draft
ES Social Contributions

Whenever asked about Spanish self-employed social contributions (cuota…

PayrollSpainSource-cited draft
UK Student Loan Repayment

Whenever asked about UK Student Loan repayment for self-employed indiv…

Income TaxUnited KingdomAttested by another accountant
Madagascar Tax Overview

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

Income TaxMadagascarSource-cited draft
CA Freelance Intake

When a user asks for help preparing their Canadian tax returns AND men…

Income TaxCanadaSource-cited draft
Netherlands Tax Optimization

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

Tax OptimizationNetherlandsSource-cited draft
MA Auto Entrepreneur

Whenever asked about Morocco's auto-entrepreneur regime — the simplifi…

Income TaxMoroccoSource-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
Venezuela Income Tax (ISLR) — Individual

Whenever asked about Venezuela personal income tax (ISLR — Impuesto So…

Income TaxVenezuelaAttested by another accountant
Inheritance Estate Gift Matrix

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

Cross-BorderGLOBALSource-cited draft
SA Withholding Tax

Whenever asked to compute, classify, or review Saudi Arabian Withholdi…

Cross-BorderSaudi ArabiaAttested by another accountant
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
EU Social Security Coordination

EU social security coordination rules under Regulation (EC) No 883/200…

Cross-BorderEU/EEA/CH/UKSource-cited draft
Uzbekistan Social Tax & Payroll Contributions

Whenever asked about Uzbekistan employer social tax (social insurance …

PayrollUzbekistanSource-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
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
PK Formation

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

Company FormationPakistanAttested by another accountant
US Form 1065 Partnership

Tier 2 US federal content skill for preparing Form 1065 — the US partn…

—United StatesAttested by another accountant
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
Venezuela Social Security & Payroll Contributions

Whenever asked about Venezuela social security and payroll contributio…

PayrollVenezuelaAttested by another accountant
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

United Kingdom

27 Guides · Reviewed by: James Power

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