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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 · 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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Vietnam Pit

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

Income TaxVietnamSource-cited draft

Showing 301–350 of 1727 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

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
NG Cit

Whenever asked about Nigerian Companies Income Tax (CIT) for a residen…

—NigeriaAccountant-reviewed
SA Zakat

Whenever asked about Saudi Arabian Zakat — the religious-origin wealth…

—Saudi ArabiaSource-cited draft
Algeria Social Security / Social Insurance Contributions (CNAS / CASNOS)

Whenever asked about Algeria social security / social insurance contri…

PayrollAlgeriaSource-cited draft
Togo Tax Overview

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

Income TaxTogoSource-cited draft
Taiwan VAT

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

VAT / GSTTaiwanSource-cited draft
Latvia Tax Overview

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

Income TaxLatviaSource-cited draft
Tajikistan VAT / GST

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

VAT / GSTTajikistanSource-cited draft
CN Formation

当用户询问关于在中国设立、登记或注册企业的任何事项时,请使用此技能。触发短语包括"中国公司设立"、"有限责任公司"、"股份有限公司"、"个体…

Company FormationChinaSource-cited draft
IE Corporation Tax

Whenever asked about Irish Corporation Tax for a resident Irish compan…

Income TaxIrelandSource-cited draft
SC Income Tax

Triggers when the taxpayer is a South Carolina resident sole proprieto…

Income TaxSouth CarolinaSource-cited draft
US Ny Freelance Intake

When a user asks for help preparing their US federal or New York state…

Income TaxNew YorkSource-cited draft
Spain Einvoice

Whenever asked about Spanish e-invoicing, factura electrónica Spain, F…

E-InvoicingSpainSource-cited draft
NS Individual Return

Whenever asked about Nova Scotia provincial individual income tax. Tri…

Income TaxCanadaSource-cited draft
Ecuador Payroll

Whenever asked about Ecuador payroll processing for employed persons (…

PayrollEcuadorSource-cited draft
Tonga Company Formation & Entity Choice

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

Company FormationTongaSource-cited draft
Botswana Tax Overview

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

Income TaxBotswanaSource-cited draft
Botswana Payroll & Social Contributions

Source-cited draft: payroll & social contributions for Botswana (tax y…

PayrollBotswanaSource-cited draft
ES Irpf Deductions

Whenever asked about Spanish regional tax deductions (deducciones auto…

Income TaxSpainSource-cited draft
RU Income Tax

Whenever asked about Russian personal income tax (НДФЛ / nalog na dokh…

Income TaxRussiaSource-cited draft
US Self Employed Retirement

Tier 2 content skill for computing the self-employed retirement contri…

Income TaxUS FederalAccountant-reviewed
Botswana Company Formation & Entity Choice

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

Company FormationBotswanaSource-cited draft
Panama Itbms

Whenever asked to prepare, review, or create a Panama ITBMS (Impuesto …

VAT / GSTPanamaSource-cited draft
Botswana Personal Income Tax

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

Income TaxBotswanaSource-cited draft
Barbados Company Formation & Entity Choice

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

Company FormationBarbadosSource-cited draft
US GAAP Asc606 Revenue

US GAAP revenue recognition under ASC 606 (Revenue from Contracts with…

—US FederalSource-cited draft
US 1099 NEC Issuance

Tier 2 content skill for determining which contractor payments made by…

Income TaxUS FederalAccountant-reviewed
Botswana Corporate Income Tax

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

Income TaxBotswanaSource-cited draft
SE Capital Gains

Sweden capital gains tax: 30% on capital income, ISK investment saving…

Income TaxSwedenSource-cited draft
PK Corporate Tax

ALWAYS read this skill before touching any Pakistan corporate income t…

Income TaxPakistanAccountant-reviewed
Moldova Corporate Income Tax

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

Income TaxMoldovaSource-cited draft
Australia Payroll

Whenever asked about Australian payroll, PAYG withholding, superannuat…

PayrollAustraliaSource-cited draft
CA LLC Fee And Tax

Tier 2 California content skill for Form 568 — the $800 annual minimum…

Income TaxCaliforniaSource-cited draft
Paraguay Personal Income Tax (IRP) -- Self-Employed

Whenever asked about Paraguay personal income tax (IRP) for self-emplo…

Income TaxParaguaySource-cited draft
JP Income Tax

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

Income TaxJapanSource-cited draft
Bermuda Payroll & Social Contributions

Source-cited draft: payroll & social contributions for Bermuda (tax ye…

PayrollBermudaSource-cited draft
Bahamas Tax Overview

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

Income TaxBahamasSource-cited draft
Kazakhstan Corporate Income Tax

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

Income TaxKazakhstanSource-cited draft
NG Freelance Intake

When a user asks for help preparing a Nigerian tax return AND mentions…

Income TaxNigeriaSource-cited draft
Netherlands Formation

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

Company FormationNetherlandsSource-cited draft
Bangladesh Tax Overview

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

Income TaxBangladeshSource-cited draft
Fiji Personal Income Tax

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

Income TaxFijiSource-cited draft
Central African Republic VAT / GST

Source-cited draft: vat / gst for Central African Republic (tax year 2…

VAT / GSTCentral African RepublicSource-cited draft

Dominican Republic

22 Guides · Partner: Miguel Lantigua

Guides awaiting reviewBecome a Partner