diff --git a/test/Core.Test/Billing/Services/Implementations/AutomaticTaxFactoryTests.cs b/test/Core.Test/Billing/Services/Implementations/AutomaticTaxFactoryTests.cs
new file mode 100644
index 0000000000..7d5c9c3a26
--- /dev/null
+++ b/test/Core.Test/Billing/Services/Implementations/AutomaticTaxFactoryTests.cs
@@ -0,0 +1,105 @@
+using Bit.Core.AdminConsole.Entities;
+using Bit.Core.Billing.Enums;
+using Bit.Core.Billing.Models.StaticStore.Plans;
+using Bit.Core.Billing.Pricing;
+using Bit.Core.Billing.Services.Contracts;
+using Bit.Core.Billing.Services.Implementations.AutomaticTax;
+using Bit.Core.Entities;
+using Bit.Test.Common.AutoFixture;
+using Bit.Test.Common.AutoFixture.Attributes;
+using NSubstitute;
+using Xunit;
+
+namespace Bit.Core.Test.Billing.Services.Implementations;
+
+[SutProviderCustomize]
+public class AutomaticTaxFactoryTests
+{
+    [BitAutoData]
+    [Theory]
+    public async Task CreateAsync_ReturnsPersonalUseStrategy_WhenSubscriberIsUser(SutProvider<AutomaticTaxFactory> sut)
+    {
+        var parameters = new AutomaticTaxFactoryParameters(new User(), []);
+
+        var actual = await sut.Sut.CreateAsync(parameters);
+
+        Assert.IsType<PersonalUseAutomaticTaxStrategy>(actual);
+    }
+
+    [BitAutoData]
+    [Theory]
+    public async Task CreateAsync_ReturnsPersonalUseStrategy_WhenSubscriberIsOrganizationWithFamiliesAnnuallyPrice(
+        SutProvider<AutomaticTaxFactory> sut)
+    {
+        var familiesPlan = new FamiliesPlan();
+        var parameters = new AutomaticTaxFactoryParameters(new Organization(), [familiesPlan.PasswordManager.StripePlanId]);
+
+        sut.GetDependency<IPricingClient>()
+            .GetPlanOrThrow(Arg.Is<PlanType>(p => p == PlanType.FamiliesAnnually))
+            .Returns(new FamiliesPlan());
+
+        sut.GetDependency<IPricingClient>()
+            .GetPlanOrThrow(Arg.Is<PlanType>(p => p == PlanType.FamiliesAnnually2019))
+            .Returns(new Families2019Plan());
+
+        var actual = await sut.Sut.CreateAsync(parameters);
+
+        Assert.IsType<PersonalUseAutomaticTaxStrategy>(actual);
+    }
+
+    [Theory]
+    [BitAutoData]
+    public async Task CreateAsync_ReturnsBusinessUseStrategy_WhenSubscriberIsOrganizationWithBusinessUsePrice(
+        EnterpriseAnnually plan,
+        SutProvider<AutomaticTaxFactory> sut)
+    {
+        var parameters = new AutomaticTaxFactoryParameters(new Organization(), [plan.PasswordManager.StripePlanId]);
+
+        sut.GetDependency<IPricingClient>()
+            .GetPlanOrThrow(Arg.Is<PlanType>(p => p == PlanType.FamiliesAnnually))
+            .Returns(new FamiliesPlan());
+
+        sut.GetDependency<IPricingClient>()
+            .GetPlanOrThrow(Arg.Is<PlanType>(p => p == PlanType.FamiliesAnnually2019))
+            .Returns(new Families2019Plan());
+
+        var actual = await sut.Sut.CreateAsync(parameters);
+
+        Assert.IsType<BusinessUseAutomaticTaxStrategy>(actual);
+    }
+
+    [Theory]
+    [BitAutoData]
+    public async Task CreateAsync_ReturnsPersonalUseStrategy_WhenPlanIsMeantForPersonalUse(SutProvider<AutomaticTaxFactory> sut)
+    {
+        var parameters = new AutomaticTaxFactoryParameters(PlanType.FamiliesAnnually);
+        sut.GetDependency<IPricingClient>()
+            .GetPlanOrThrow(Arg.Is<PlanType>(p => p == parameters.PlanType.Value))
+            .Returns(new FamiliesPlan());
+
+        var actual = await sut.Sut.CreateAsync(parameters);
+
+        Assert.IsType<PersonalUseAutomaticTaxStrategy>(actual);
+    }
+
+    [Theory]
+    [BitAutoData]
+    public async Task CreateAsync_ReturnsBusinessUseStrategy_WhenPlanIsMeantForBusinessUse(SutProvider<AutomaticTaxFactory> sut)
+    {
+        var parameters = new AutomaticTaxFactoryParameters(PlanType.EnterpriseAnnually);
+        sut.GetDependency<IPricingClient>()
+            .GetPlanOrThrow(Arg.Is<PlanType>(p => p == parameters.PlanType.Value))
+            .Returns(new EnterprisePlan(true));
+
+        var actual = await sut.Sut.CreateAsync(parameters);
+
+        Assert.IsType<BusinessUseAutomaticTaxStrategy>(actual);
+    }
+
+    public record EnterpriseAnnually : EnterprisePlan
+    {
+        public EnterpriseAnnually() : base(true)
+        {
+        }
+    }
+}