diff --git a/addons/account/i18n/account.pot b/addons/account/i18n/account.pot
index 7c6fc1e30bb..1e052d249ab 100644
--- a/addons/account/i18n/account.pot
+++ b/addons/account/i18n/account.pot
@@ -12568,3 +12568,9 @@ msgstr ""
 #: model_terms:ir.ui.view,arch_db:account.view_bank_statement_form
 msgid "→ Count"
 msgstr ""
+
+#. module: account
+#: code:addons/account/models/account.py:56
+#, python-format
+msgid "A tag defined to be used on taxes must always have a country set."
+msgstr ""
diff --git a/addons/account/models/account.py b/addons/account/models/account.py
index 224e19d4fbc..fdaf8745619 100644
--- a/addons/account/models/account.py
+++ b/addons/account/models/account.py
@@ -66,6 +66,12 @@ class AccountAccountTag(models.Model):
         escaped_tag_name = tag_name.replace('\\', '\\\\').replace('%', '\%').replace('_', '\_')
         return self.env['account.account.tag'].search([('name', '=like', '_' + escaped_tag_name), ('country_id', '=', country_id), ('applicability', '=', 'taxes')])
 
+    @api.constrains('country_id', 'applicability')
+    def _validate_tag_country(self):
+        for record in self:
+            if record.applicability == 'taxes' and not record.country_id:
+                raise ValidationError(_("A tag defined to be used on taxes must always have a country set."))
+
 
 class AccountTaxReport(models.Model):
     _name = "account.tax.report"
diff --git a/addons/account/tests/test_invoice_taxes.py b/addons/account/tests/test_invoice_taxes.py
index 63261290b77..0a161f0f7b5 100644
--- a/addons/account/tests/test_invoice_taxes.py
+++ b/addons/account/tests/test_invoice_taxes.py
@@ -143,6 +143,7 @@ class TestInvoiceTaxes(AccountTestCommon, SavepointCaseWithUserDemo):
         return self.env['account.account.tag'].create({
             'name': tag_name,
             'applicability': 'taxes',
+            'country_id': self.env.company.country_id.id,
         })
 
     def test_tax_repartition(self):