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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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— do not use for current work.
NameDomainJurisdictionStatus
Algeria Social Security / Social Insurance Contributions (CNAS / CASNOS)

Whenever asked about Algeria social security / social insurance contri…

PayrollAlgeriaSource-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

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
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
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
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
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
HK Mpf

Whenever asked about Hong Kong Mandatory Provident Fund (MPF) contribu…

PayrollHong KongSource-cited draft
Poland Einvoice

Whenever asked about Polish e-invoicing, KSeF, Krajowy System e-Faktur…

E-InvoicingPolandSource-cited draft
New Mexico Sales Tax

Whenever asked about New Mexico Gross Receipts Tax (GRT). Trigger on p…

VAT / GSTNew MexicoSource-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
MI Pension Retirement Subtraction

Whenever asked about Michigan's pension/retirement income subtraction …

—MichiganSource-cited draft
KY Income Tax

Whenever asked about Kentucky individual income tax. Trigger on phrase…

Income TaxKentuckySource-cited draft
DK Income Tax

Whenever asked about Danish income tax for self-employed individuals (…

Income TaxDenmarkSource-cited draft
Republic of Congo Tax Overview

Source-cited draft: tax overview for Republic of Congo (tax year 2025)…

Income TaxRepublic of CongoSource-cited draft
DR Congo Company Formation & Entity Choice

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

Company FormationDR CongoSource-cited draft
Afghanistan Tax Overview

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

Income TaxAfghanistanSource-cited draft
Finland Corporate Income Tax

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

Income TaxFinlandSource-cited draft
Cape Verde Tax Overview

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

Income TaxCape VerdeSource-cited draft
JP Nonpermanent Resident

Japan non-permanent resident regime: foreign income taxed only if remi…

—JapanSource-cited draft
Cape Verde VAT / GST

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

VAT / GSTCape VerdeSource-cited draft
Andorra Payroll & Social Contributions

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

PayrollAndorraSource-cited draft

Dominican Republic

22 Guides · Partner: Miguel Lantigua

Guides awaiting reviewBecome a Partner