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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.

1791 Guides · 1581 matching · 244 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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NameDomainJurisdictionStatus
Financial Reporting Router

Entry point for the OpenAccountants financial-reporting (US GAAP / IFR…

—GLOBALSource-cited draft
Barbados Payroll & Social Contributions

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1791 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

59 Guides · No accountant yet

Australia

23 Guides · No accountant yet

Spain

22 Guides · No accountant yet

Canada

35 Guides · Reviewed by: Edgar Lautsyus

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

Payroll
Barbados
Source-cited draft
RO Income Tax

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

Income TaxRomaniaSource-cited draft
IT Income Tax

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

Income TaxItalySource-cited draft
CA Form 3853 Coverage

Tier 2 California content skill for Form 3853 (Health Coverage Exempti…

—CaliforniaSource-cited draft
Oecd Model Treaty Defaults

OECD Model Tax Convention default provisions for cross-border tax allo…

Cross-BorderInternational / OtherSource-cited draft
Honduras Isv

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

—HondurasSource-cited draft
IP Patent Box Matrix

Whenever a company holding intellectual property asks about preferenti…

Cross-BorderGLOBALSource-cited draft
ZA Capital Gains

South Africa capital gains tax: 40% inclusion rate for individuals, an…

Income TaxSouth AfricaSource-cited draft
Afghanistan VAT / GST

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

VAT / GSTAfghanistanSource-cited draft
Dominican Republic Tax Optimization

Whenever asked about reducing tax in the Dominican Republic, tax plann…

Tax OptimizationDominican RepublicSource-cited draft
Dominican Republic Company Formation & Entity Choice

Source-cited draft: company formation & entity choice for Dominican Re…

Company FormationDominican RepublicSource-cited draft
VA Income Tax

Whenever asked about Virginia individual income tax, Virginia Form 760…

Income TaxVirginiaSource-cited draft
NO Capital Gains

Norway capital gains tax: 22% rate, shield deduction (skjermingsfradra…

Income TaxNorwaySource-cited draft
Montenegro Social Security Contributions & Salary Tax

Whenever asked about Montenegro social security contributions and payr…

PayrollMontenegroSource-cited draft
IT Inps Contributions

Whenever asked about Italian INPS social contributions for self-employ…

PayrollItalySource-cited draft
Tunisia Corporate Income Tax

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

Income TaxTunisiaSource-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
IL New Immigrant

Israel new immigrant and returning resident 10-year tax exemption on f…

—IsraelSource-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
Estonia Tax Optimization

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

Tax OptimizationEstoniaSource-cited draft
ES Beckham

Spain Beckham Law (Régimen Especial para Trabajadores Desplazados): 24…

—SpainSource-cited draft
Senegal Payroll Skill v0.1 (Tier 2 — research-verified, pending accountant sign-off)

Whenever asked about Senegal payroll processing for employed persons. …

PayrollSenegalSource-cited draft
CA Nonresident Cgt

Canada non-resident capital gains: Section 116 clearance certificate, …

—CanadaSource-cited draft
IE Cgt

ALWAYS read this skill before touching any Irish Capital Gains Tax wor…

—IrelandSource-cited draft
Global Vehicle Expenses

Vehicle expense deduction rules across the top 10 jurisdictions for fr…

—GLOBALSource-cited draft
Global Travel Expenses

Travel expense classification patterns for freelancers and small busin…

—GLOBALSource-cited draft
CN Fapiao Einvoice

当被问及任何中国发票管理、增值税专用发票、增值税普通发票、数电发票(全面数字化的电子发票)、数字化电子发票、金税四期、电子税务局开票、发票真…

E-InvoicingChinaSource-cited draft
VAT Workflow Base

Tier 1 workflow base for VAT return preparation skills. Contains the u…

VAT / GSTGLOBALSource-cited draft
Global Home Office

Home office expense patterns and deduction rules across the top 10 jur…

—GLOBALSource-cited draft
Workflow Base

Universal workflow base for all tax and compliance skills worldwide. C…

Income TaxGLOBALSource-cited draft
UA Freelance Intake

Required entry point for the Ukraine self-employed (ФОП) workflow: an …

Income TaxUkraineSource-cited draft
UA Return Assembly

Final orchestrator that assembles the complete Ukrainian ФОП (FOP) fil…

Income TaxUkraineSource-cited draft
Global Ad Platforms

Pattern library for advertising platforms appearing on bank statements…

—GLOBALSource-cited draft
RU Return Assembly

As the final orchestrator that assembles the complete Russian filing p…

Income TaxRussiaSource-cited draft
ES Return Assembly

Final orchestrator skill that assembles the complete Spain filing pack…

Income TaxSpainSource-cited draft
MI Return Assembly

Final capstone orchestrator that assembles the complete federal + Mich…

Income TaxMichiganSource-cited draft
MA Tax Optimization

Whenever asked about legitimate (legal) tax optimization for a self-em…

Tax OptimizationMoroccoSource-cited draft
PL Zus Contributions

Whenever asked about Polish ZUS (Zakład Ubezpieczeń Społecznych) socia…

PayrollPolandSource-cited draft
Germany → Switzerland: commuters, weekly stayers and full movers

The three ways Germans end up with Swiss tax lives — Grenzgänger commu…

Cross-BorderGermanySource-cited draft
IE Return Assembly

Whenever asked to assemble, finalize, or package an Irish annual tax r…

Income TaxIrelandSource-cited draft
Turkey VAT

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

VAT / GSTTurkeySource-cited draft
Simplified Business Operator Registration under VAT Act

Simplified business operator registration & Filing VAT return

VAT / GSTSouth KoreaSource-cited draft
Moldova Social Contributions, Health Insurance & Personal Income Tax

Whenever asked about Moldova payroll social contributions, health insu…

PayrollMoldovaSource-cited draft
IL Tax Withholding

When advising on Israeli tax withholding at source (ניכוי מס במקור — N…

Cross-BorderIsraelSource-cited draft
SA Corporate Tax

ALWAYS read this skill before touching any Saudi Arabian corporate inc…

Income TaxSaudi ArabiaSource-cited draft
Mali Tax Overview

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

Income TaxMaliSource-cited draft
The American abroad: why moving never ends your US tax life

The US taxes citizens wherever they live. What that actually means whe…

Cross-BorderUnited StatesSource-cited draft

United Kingdom

25 Guides · Reviewed by: James Power

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