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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.
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— reviewed as general reference material by a named licensed practitioner.
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PA Payroll

Tier 2 Pennsylvania content skill for employer payroll compliance cove…

PayrollPennsylvaniaSource-cited draft

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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

ES Freelance Intake

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

Income TaxSpainSource-cited draft
ZA Tax Residency

South Africa tax residency: ordinarily resident test, physical presenc…

Cross-BorderSouth AfricaSource-cited draft
Mauritania VAT / GST

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

VAT / GSTMauritaniaSource-cited draft
CA Capital Gains

Canada capital gains tax: inclusion rate (50% / 2/3 above $250k from 2…

Income TaxCanadaSource-cited draft
Mexico Crypto Tax

Whenever asked about Mexico cryptocurrency or virtual asset taxation. …

Crypto TaxMexicoSource-cited draft
Bahrain Personal Income Tax

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

Income TaxBahrainSource-cited draft
NZ Capital Gains

New Zealand capital gains: no general CGT, but bright-line test on res…

Income TaxNew ZealandSource-cited draft
Georgia Company Formation & Entity Choice

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

Company FormationGeorgiaSource-cited draft
Dominican Republic Tax Overview

Source-cited draft: tax overview for Dominican Republic (tax year 2025…

Income TaxDominican RepublicSource-cited draft
Somalia Company Formation & Entity Choice

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

Company FormationSomaliaSource-cited draft
RU Formation

Whenever asked about starting, registering, or formally setting up a b…

Company FormationRussiaSource-cited draft
Lithuania Tax Overview

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

Income TaxLithuaniaSource-cited draft
Wealth Tax Matrix

Whenever an individual asks about annual net wealth tax exposure. Trig…

Cross-BorderGLOBALSource-cited draft
Togo Personal Income Tax

Source-cited draft: personal income tax for Togo (tax year 2025) — rat…

Income TaxTogoSource-cited draft
US R And D Section 174 And 41

Tier 2 US federal content skill for the post-OBBBA §174/§174A R&E regi…

—US FederalSource-cited draft
Brunei Personal Income Tax

Source-cited draft: personal income tax for Brunei (tax year 2025) — r…

Income TaxBruneiSource-cited draft
Somalia Personal Income Tax

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

Income TaxSomaliaSource-cited draft
US 1099 K And Payment Processors

Tier 2 US federal content skill for Form 1099-K reporting under IRC §6…

Income TaxUS FederalSource-cited draft
Namibia Corporate Income Tax

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

Income TaxNamibiaSource-cited draft
Burkina Faso Corporate Tax (IS)

For Burkina Faso corporate income tax (Impôt sur les Sociétés). Standa…

Income TaxBurkina FasoSource-cited draft
DE Payroll

Whenever asked about German payroll tax (Lohnsteuer) computation for E…

PayrollGermanySource-cited draft
HU Social Contributions

Whenever asked about Hungarian self-employed social contributions (tár…

PayrollHungarySource-cited draft
Suriname Corporate Income Tax

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

Income TaxSurinameSource-cited draft
Connecticut Sales Tax

Whenever asked about Connecticut sales and use tax, luxury tax, DRS fi…

VAT / GSTColoradoSource-cited draft
Honduras Payroll Contributions & Income Tax (ISR)

Whenever asked about Honduras payroll contributions, social security, …

PayrollHondurasSource-cited draft
Eswatini Corporate Income Tax

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

Income TaxEswatiniSource-cited draft
UA Crypto Tax

Taxation of cryptocurrency / virtual assets for individuals in Ukraine…

Crypto TaxUkraineSource-cited draft
Uzbekistan Social Tax & Payroll Contributions

Whenever asked about Uzbekistan employer social tax (social insurance …

PayrollUzbekistanSource-cited draft
Togo Company Formation & Entity Choice

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

Company FormationTogoSource-cited draft
Guinea Personal Income Tax

Source-cited draft: personal income tax for Guinea (tax year 2025) — r…

Income TaxGuineaSource-cited draft
Guatemala Social Contributions (IGSS) & Payroll Income Tax (ISR)

Whenever asked about Guatemala social-security contributions (IGSS) an…

PayrollGuatemalaSource-cited draft
Bulgaria VAT (ДДС) Return

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

VAT / GSTBulgariaSource-cited draft
Chile Corporate Income Tax

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

Income TaxChileSource-cited draft
BR Freelance Intake

Quando um usuário pedir ajuda para preparar declarações fiscais brasil…

Income TaxBrazilSource-cited draft
Niger Payroll & Social Contributions

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

PayrollNigerSource-cited draft
Arkansas Sales Tax

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

VAT / GSTArkansasSource-cited draft
Cuba Personal Income Tax

Source-cited draft: personal income tax for Cuba (tax year 2025) — rat…

Income TaxCubaSource-cited draft
NY PTE Tax Ptet—New YorkSource-cited draft
BE Social Contributions

Whenever asked about Belgian self-employed social contributions (socia…

PayrollBelgiumSource-cited draft
US Federal Return Assembly

Tier 2 orchestrator skill that assembles the complete federal income t…

Income TaxUS FederalSource-cited draft
Suriname Tax Overview

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

Income TaxSurinameSource-cited draft
Vietnam Pit

Whenever asked about Vietnam personal income tax (thuế thu nhập cá nhâ…

Income TaxVietnamSource-cited draft
Forex Controls

Foreign exchange controls and cross-border money movement rules by cou…

Cross-BorderInternational / OtherSource-cited draft
Italy Tax Optimization

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

Tax OptimizationItalySource-cited draft
CA PTE Elective Tax

Tier 2 California content skill for the Pass-Through Entity Elective T…

Income TaxCaliforniaSource-cited draft
Arizona Sales Tax

Whenever asked about Arizona sales tax, Arizona Transaction Privilege …

VAT / GSTArkansasSource-cited draft
AU Nonresident Cgt

For any non-resident selling Australian assets. Trigger on: "non-resid…

—AustraliaSource-cited draft
Serbia Payroll

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

PayrollSerbiaSource-cited draft
San Marino VAT / GST

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

VAT / GSTSan MarinoSource-cited draft

Dominican Republic

22 Guides · Partner: Miguel Lantigua

Guides awaiting reviewBecome a Partner