diff --git a/cockatrice/src/game/player/player_actions.h b/cockatrice/src/game/player/player_actions.h
index 0ca9ba76b..84a065479 100644
--- a/cockatrice/src/game/player/player_actions.h
+++ b/cockatrice/src/game/player/player_actions.h
@@ -272,6 +272,8 @@ private:
      *        increments the given (active) tax counter by one.
      * @param selectedCards Cards to play
      * @param counterId The tax counter to increment (CounterIds::CommanderTax or PartnerTax)
+     * @note The increment is sent optimistically, not gated on the move succeeding; a rejected
+     *       move can leave the tax incremented without a card being cast.
      */
     void playAndIncreaseTax(QList<CardItem *> selectedCards, int counterId);
 
diff --git a/tests/command_zone_tests/CMakeLists.txt b/tests/command_zone_tests/CMakeLists.txt
index 1bfe04a24..e428eae29 100644
--- a/tests/command_zone_tests/CMakeLists.txt
+++ b/tests/command_zone_tests/CMakeLists.txt
@@ -31,3 +31,20 @@ target_link_libraries(
 )
 
 add_test(NAME counter_command_auth_test COMMAND counter_command_auth_test)
+
+add_executable(setup_zones_command_zone_test setup_zones_command_zone_test.cpp)
+
+if(NOT GTEST_FOUND)
+  add_dependencies(setup_zones_command_zone_test gtest)
+endif()
+
+target_link_libraries(
+  setup_zones_command_zone_test
+  PRIVATE libcockatrice_network_server_remote
+  PRIVATE libcockatrice_rng
+  PRIVATE Threads::Threads
+  PRIVATE ${GTEST_BOTH_LIBRARIES}
+  PRIVATE ${TEST_QT_MODULES}
+)
+
+add_test(NAME setup_zones_command_zone_test COMMAND setup_zones_command_zone_test)
diff --git a/tests/command_zone_tests/setup_zones_command_zone_test.cpp b/tests/command_zone_tests/setup_zones_command_zone_test.cpp
new file mode 100644
index 000000000..6b6b95615
--- /dev/null
+++ b/tests/command_zone_tests/setup_zones_command_zone_test.cpp
@@ -0,0 +1,134 @@
+/** @file setup_zones_command_zone_test.cpp
+ *  @brief Tests for the command-zone branch of Server_Player::setupZones().
+ *  @ingroup Tests
+ */
+
+#include "../movecard_tests/server_test_helpers.h"
+#include "game/server_counter.h"
+#include "game/server_game.h"
+#include "game/server_player.h"
+#include "server_room.h"
+
+#include <gtest/gtest.h>
+#include <libcockatrice/deck_list/deck_list.h>
+#include <libcockatrice/protocol/pb/color.pb.h>
+#include <libcockatrice/protocol/pb/serverinfo_user.pb.h>
+#include <libcockatrice/rng/rng_abstract.h>
+#include <libcockatrice/utility/counter_ids.h>
+#include <libcockatrice/utility/counter_limits.h>
+#include <libcockatrice/utility/zone_names.h>
+
+RNG_Abstract *rng = nullptr; // required by linked server code
+
+namespace
+{
+/**
+ * @brief A Server_Player whose protected deck member is populated with an empty deck.
+ *
+ * setupZones() reads deck->getCardNodes(); the base member is null by default, so this
+ * subclass injects an empty deck. An empty deck makes the card-loading loops no-ops,
+ * leaving only the zone/counter setup under test. The base destructor does not free deck
+ * (only prepareDestroy() does, which the test never calls), so this subclass deletes it.
+ */
+struct CommandZoneTestPlayer : Server_Player
+{
+    CommandZoneTestPlayer(Server_Game *_game, const ServerInfo_User &_userInfo)
+        : Server_Player(_game, 1, _userInfo, false, nullptr)
+    {
+        deck = new DeckList();
+    }
+
+    ~CommandZoneTestPlayer() override
+    {
+        delete deck;
+        deck = nullptr;
+    }
+};
+
+/**
+ * @brief Builds a Server_Player on a minimal fake game whose command zone is toggled by the
+ *        constructor argument, then runs setupZones() so getCounters() reflects the result.
+ */
+struct SetupFixture
+{
+    ServerInfo_User user;
+    FakeServer server;
+    Server_Room room{0, 0, "", "", "", "", false, "", {}, &server};
+    Server_Game game;
+    CommandZoneTestPlayer player;
+
+    explicit SetupFixture(bool commandZoneEnabled)
+        : game(user,
+               1,
+               "",
+               "",
+               2,
+               QList<int>(),
+               false,
+               false,
+               false,
+               false,
+               false,
+               false,
+               20,
+               false,
+               commandZoneEnabled,
+               &room),
+          player(&game, user)
+    {
+        player.setupZones();
+    }
+
+    ~SetupFixture()
+    {
+        player.clearZones(); // owns and deletes the counters created by setupZones()
+    }
+};
+} // namespace
+
+TEST(SetupZonesCommandZone, CreatesTaxCountersWhenEnabled)
+{
+    SetupFixture f(true);
+    const QMap<int, Server_Counter *> &counters = f.player.getCounters();
+
+    EXPECT_TRUE(f.player.getZones().contains(ZoneNames::COMMAND));
+    ASSERT_TRUE(counters.contains(CounterIds::CommanderTax));
+    ASSERT_TRUE(counters.contains(CounterIds::PartnerTax));
+
+    const Server_Counter *commander = counters.value(CounterIds::CommanderTax);
+    const Server_Counter *partner = counters.value(CounterIds::PartnerTax);
+
+    EXPECT_TRUE(commander->isActive());
+    EXPECT_FALSE(partner->isActive());
+    EXPECT_EQ(commander->getCount(), 0);
+    EXPECT_EQ(partner->getCount(), 0);
+}
+
+TEST(SetupZonesCommandZone, TaxCountersUseCommanderBounds)
+{
+    SetupFixture f(true);
+    Server_Counter *commander = f.player.getCounters().value(CounterIds::CommanderTax);
+    ASSERT_NE(commander, nullptr);
+
+    EXPECT_TRUE(commander->setCount(MAX_COUNTER_VALUE + 1000));
+    EXPECT_EQ(commander->getCount(), MAX_COUNTER_VALUE);
+    EXPECT_TRUE(commander->setCount(-1));
+    EXPECT_EQ(commander->getCount(), 0);
+}
+
+TEST(SetupZonesCommandZone, NoTaxCountersWhenDisabled)
+{
+    SetupFixture f(false);
+    const QMap<int, Server_Counter *> &counters = f.player.getCounters();
+
+    EXPECT_FALSE(f.player.getZones().contains(ZoneNames::COMMAND));
+    EXPECT_FALSE(counters.contains(CounterIds::CommanderTax));
+    EXPECT_FALSE(counters.contains(CounterIds::PartnerTax));
+    EXPECT_TRUE(counters.contains(0));
+}
+
+int main(int argc, char **argv)
+{
+    ::testing::InitGoogleTest(&argc, argv);
+    return RUN_ALL_TESTS();
+}