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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

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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.

1752 Guides · 1548 matching · 241 jurisdictions

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— researched and cited, not yet reviewed by a licensed practitioner.
Accountant-reviewed
— 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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Texas Sales Tax

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

VAT / GSTTexasSource-cited draft

Showing 151–200 of 1548 Guides

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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

Gambia Company Formation & Entity Choice

Source-cited draft: company formation & entity choice for Gambia (tax …

Company FormationGambiaSource-cited draft
Iceland Tax Overview

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

Income TaxIcelandSource-cited draft
Cape Verde Personal Income Tax

Source-cited draft: personal income tax for Cape Verde (tax year 2025)…

Income TaxCape VerdeSource-cited draft
Tonga Personal Income Tax

Source-cited draft: personal income tax for Tonga (tax year 2025) — ra…

Income TaxTongaSource-cited draft
Hong Kong VAT / GST

Source-cited draft: vat / gst for Hong Kong (tax year 2025) — rates, t…

VAT / GSTHong KongSource-cited draft
Algeria Payroll

Whenever asked about Algeria payroll processing for employed persons. …

PayrollAlgeriaSource-cited draft
Djibouti Company Formation & Entity Choice

Source-cited draft: company formation & entity choice for Djibouti (ta…

Company FormationDjiboutiSource-cited draft
Guyana Company Formation & Entity Choice

Source-cited draft: company formation & entity choice for Guyana (tax …

Company FormationGuyanaSource-cited draft
ES Estimated Tax

Whenever asked about Spanish estimated income tax payments (pagos frac…

Income TaxSpainSource-cited draft
Bhutan Corporate Income Tax

Source-cited draft: corporate income tax for Bhutan (tax year 2025) — …

Income TaxBhutanSource-cited draft
Costa Rica Social-Security Contributions (Cargas Sociales) & Salary-Tax Withholding —

Whenever asked about Costa Rica social-security / payroll contribution…

PayrollCosta RicaSource-cited draft
NH Bpt Bet—New HampshireSource-cited draft
US Federal — Section 1031 Like-Kind Exchange

How to defer gain on real property exchanges under IRC §1031, includin…

—US FederalSource-cited draft
South Sudan Tax Overview

Source-cited draft: tax overview for South Sudan (tax year 2025) — rat…

Income TaxSouth SudanSource-cited draft
Panama Social Security Contributions (CSS) -- Payroll & Self-Employed

Whenever asked about Panama social security and payroll contributions …

PayrollPanamaSource-cited draft
ES Income Tax

Whenever asked about Spanish personal income tax (IRPF -- Impuesto sob…

Income TaxSpainSource-cited draft
Tajikistan VAT / GST

Source-cited draft: vat / gst for Tajikistan (tax year 2025) — rates, …

VAT / GSTTajikistanSource-cited draft
CT Income Tax

Whenever asked about Connecticut individual income tax for self-employ…

Income TaxConnecticutSource-cited draft
Cuba Payroll & Social Contributions

Source-cited draft: payroll & social contributions for Cuba (tax year …

PayrollCubaSource-cited draft
Timor-Leste Company Formation & Entity Choice

Source-cited draft: company formation & entity choice for Timor-Leste …

Company FormationTimor-LesteSource-cited draft
Germany Financial Statements

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

Financial StatementsGermanySource-cited draft
RU Usn

Whenever asked about the Russian simplified taxation system (УСН / Упр…

Income TaxRussiaSource-cited draft
Wealth Estate Tax Workflow Base

Tier 1 workflow base for wealth tax, inheritance / estate tax, gift ta…

Income TaxGLOBALSource-cited draft
CN Social Insurance

处理中国大陆员工社会保险与住房公积金(五险一金)相关工作时必读本技能。涉及"中国社保"、"五险一金"、"养老保险"、"医疗保险"、"失业保险…

PayrollChinaSource-cited draft
NY Corporate Franchise Article 9a—New YorkSource-cited draft
Sao Tome and Principe Tax Overview

Source-cited draft: tax overview for Sao Tome and Principe (tax year 2…

Income TaxSão Tomé and PríncipeSource-cited draft
Equatorial Guinea Tax Overview

Source-cited draft: tax overview for Equatorial Guinea (tax year 2025)…

Income TaxEquatorial GuineaSource-cited draft
Ivory Coast VAT

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

VAT / GSTCôte d'IvoireSource-cited draft
Threshold Alerts

Intelligence skill that detects when the user is near important tax th…

—GLOBALSource-cited draft
Pillar Two GLOBE Minimum Tax

Whenever a multinational enterprise (MNE) group with consolidated reve…

Cross-BorderGLOBALSource-cited draft
IT Income Tax

Whenever asked about Italian income tax for self-employed individuals …

Income TaxItalySource-cited draft
Libya Payroll & Social Contributions

Source-cited draft: payroll & social contributions for Libya (tax year…

PayrollLibyaSource-cited draft
Belize Corporate Income Tax

Source-cited draft: corporate income tax for Belize (tax year 2025) — …

Income TaxBelizeSource-cited draft
Illinois Sales Tax

Whenever asked about Illinois sales and use tax, Retailers' Occupation…

VAT / GSTIllinoisSource-cited draft
JP Income Tax

Whenever asked about Japanese income tax for self-employed individuals…

Income TaxJapanSource-cited draft
Suriname Company Formation & Entity Choice

Source-cited draft: company formation & entity choice for Suriname (ta…

Company FormationSurinameSource-cited draft
CO Social Contributions

Whenever asked about Colombian self-employed social contributions (apo…

PayrollColombiaSource-cited draft
OR Cat—OregonSource-cited draft
Macau Corporate Income Tax

Source-cited draft: corporate income tax for Macau (tax year 2025) — r…

Income TaxMacauSource-cited draft
International Incorporation

International company formation and jurisdiction selection guide for s…

Company FormationInternational / OtherSource-cited draft
Suriname VAT / GST

Source-cited draft: vat / gst for Suriname (tax year 2025) — rates, th…

VAT / GSTSurinameSource-cited draft
FR Rental Income

French rental income taxation: revenus fonciers, LMNP, LMP, and SCI à …

Income TaxFranceSource-cited draft
Curacao Company Formation & Entity Choice

Source-cited draft: company formation & entity choice for Curacao (tax…

Company FormationCuraçaoSource-cited draft
ES Capital Gains

Spain capital gains tax: savings income rates (19%–28%), holding perio…

Income TaxSpainSource-cited draft
Maryland Sales Tax

Whenever asked about Maryland sales and use tax. Trigger on phrases li…

VAT / GSTMassachusettsSource-cited draft
TX Margin Tax

Deep content skill for Texas Franchise (Margin) Tax under Texas Tax Co…

Income TaxTexasSource-cited draft
Sao Tome and Principe Corporate Income Tax

Source-cited draft: corporate income tax for Sao Tome and Principe (ta…

Income TaxSão Tomé and PríncipeSource-cited draft
MA Bookkeeping

Whenever asked about record-keeping, bookkeeping, or invoicing obligat…

BookkeepingMoroccoSource-cited draft
Somalia VAT / GST

Source-cited draft: vat / gst for Somalia (tax year 2025) — rates, thr…

VAT / GSTSomaliaSource-cited draft

Dominican Republic

22 Guides · Partner: Miguel Lantigua

Guides awaiting reviewBecome a Partner