# List tax jurisdictions and their coverage > The knowledge.jurisdictions.list operation: GET /api/v1/tax/knowledge/jurisdictions in the REST API and the knowledge_jurisdictions_list tool in the MCP server. Lists the jurisdictions of the Jurisdiction Knowledge Base: the coverage map. Each one has its coverage `level` (L0 known, L1 tax, L2 registration, L3 filing, L4 connector) and `target`, its priority `tier` (1 = launch), the status of its own record (`meta`), and counts of its records by status (`records`), with their open questions and the earliest `nextReviewBy`. Filter by `tier`, coverage `level` or the jurisdiction record's `status`. Sorted by ID; paginate with `limit` (1–100, default 100) and `starting_after` (the previous `next_cursor`). Records at `researched` or `cross_checked` aren't reviewed yet: live mode uses only reviewed or verified records (spec §7.2). ## At a glance - **REST:** `GET /api/v1/tax/knowledge/jurisdictions` - **MCP tool:** `knowledge_jurisdictions_list` - **Operation ID:** `knowledge.jurisdictions.list` - **Scope:** Platform - **Permission:** `tax_knowledge:read` - **Risk tier:** `read` - **Dry run:** Not supported - **Idempotency:** Not needed (read only) - **Modes:** Test and live - **Pagination:** `limit` (at most 100) and `starting_after` - **Authentication:** API key with the `tax_knowledge:read` scope - **Since:** M3 ## Request ### Query parameters | Field | Type | Required | Description | | ---------------- | ----------------------------------------------------------------------- | -------- | ----------- | | `tier` | integer | No | | | `level` | one of `L0`, `L1`, `L2`, `L3`, `L4` | No | | | `status` | one of `researched`, `cross_checked`, `reviewed`, `verified`, `retired` | No | | | `limit` | integer (1 to 100) | No | | | `starting_after` | string | No | | ## Response `200 OK` with a JSON object, a page of the list (newest first): | Field | Type | Description | | -------------------------------------- | ----------------------------------------------------------------------- | ----------- | | `object` | `"list"` | | | `data` | array of object | | | `data[].id` | string | | | `data[].object` | `"tax_jurisdiction"` | | | `data[].name` | string | | | `data[].type` | one of `country`, `subdivision`, `union` | | | `data[].parent` | string | | | `data[].euMember` | boolean | | | `data[].currency` | string | | | `data[].timezone` | string | | | `data[].coverage` | object | | | `data[].coverage.level` | one of `L0`, `L1`, `L2`, `L3`, `L4` | | | `data[].coverage.target` | one of `L0`, `L1`, `L2`, `L3`, `L4` | | | `data[].coverage.tier` | `1` or `2` or `3` | | | `data[].authority` | object | | | `data[].authority.name` | string | | | `data[].authority.url` | string | | | `data[].authority.portalUrl` | string | | | `data[].taxId` | object | | | `data[].taxId.type` | string | | | `data[].taxId.format` | string | | | `data[].taxId.example` | string | | | `data[].taxId.validation` | object | | | `data[].taxId.validation.service` | one of `VIES`, `HMRC`, `CH_UID`, `ABN_LOOKUP`, `none`, `other` | | | `data[].taxId.validation.url` | string | | | `data[].meta` | object | | | `data[].meta.status` | one of `researched`, `cross_checked`, `reviewed`, `verified`, `retired` | | | `data[].meta.fixture` | boolean | | | `data[].meta.confidence` | one of `high`, `medium`, `low` | | | `data[].meta.sourceIds` | array of string | | | `data[].meta.openQuestions` | integer (at least 0) | | | `data[].meta.unsupportedRules` | integer (at least 0) | | | `data[].meta.blockingUnsupportedRules` | integer (at least 0) | | | `data[].meta.reviewedBy` | string | | | `data[].meta.reviewedAt` | string | | | `data[].meta.verifiedBy` | string | | | `data[].meta.verifiedAt` | string | | | `data[].meta.nextReviewBy` | string | | | `data[].meta.knowledgeRef` | object | | | `data[].meta.knowledgeRef.path` | string | | | `data[].meta.knowledgeRef.commit` | string | | | `data[].records` | object | | | `data[].records.total` | integer (at least 0) | | | `data[].records.researched` | integer (at least 0) | | | `data[].records.cross_checked` | integer (at least 0) | | | `data[].records.reviewed` | integer (at least 0) | | | `data[].records.verified` | integer (at least 0) | | | `data[].records.retired` | integer (at least 0) | | | `data[].openQuestions` | integer (at least 0) | | | `data[].unsupportedRules` | integer (at least 0) | | | `data[].nextReviewBy` | string | | | `has_more` | boolean | | | `next_cursor` | string or null | | ## Examples ### Tier 1 jurisdictions ```http GET /api/v1/tax/knowledge/jurisdictions?tier=1 Authorization: Bearer or_test_… ``` Response (`200`): ```json { "object": "list", "data": [ { "id": "HR", "object": "tax_jurisdiction", "name": "Croatia", "type": "country", "euMember": true, "currency": "EUR", "timezone": "Europe/Zagreb", "coverage": { "level": "L3", "target": "L3", "tier": 1 }, "authority": { "name": "Porezna uprava", "url": "https://www.porezna-uprava.hr" }, "taxId": { "type": "eu_vat", "format": "^HR\\d{11}$", "validation": { "service": "VIES" } }, "meta": { "status": "reviewed", "fixture": false, "confidence": "high", "sourceIds": ["HR:S1", "HR:S4"], "openQuestions": 0, "unsupportedRules": 0, "blockingUnsupportedRules": 0, "reviewedBy": "Ana Horvat", "reviewedAt": "2026-10-10", "nextReviewBy": "2027-04-13", "knowledgeRef": { "path": "data/tax/knowledge/jurisdictions/HR/jurisdiction.yaml", "commit": "1c14b2ec912aca347dd518b2044096f3b5d8eef1" } }, "records": { "total": 14, "researched": 2, "cross_checked": 4, "reviewed": 8, "verified": 0, "retired": 0 }, "openQuestions": 3, "unsupportedRules": 1, "nextReviewBy": "2027-04-13" } ], "has_more": false, "next_cursor": null } ``` ## Errors | Code | HTTP status | When | What to do | | -------------------------------------------------------------------------------------- | ----------- | ---------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------------- | | [`validation_failed`](https://ownrecord.io/docs/reference/errors.md#validation_failed) | 400 | A filter isn't a tier (1–3), a coverage level or a record status, or the page size is invalid. | Fix the fields listed in `details.issues` and send the request again. | | [`permission_denied`](https://ownrecord.io/docs/reference/errors.md#permission_denied) | 403 | Your credentials can't read tax knowledge. | Ask an organization owner or admin for a role or scope that allows this action. | It can also return these [common errors](https://ownrecord.io/docs/reference.md#common-errors): [`api_version_unsupported`](https://ownrecord.io/docs/reference/errors.md#api_version_unsupported), [`authentication_required`](https://ownrecord.io/docs/reference/errors.md#authentication_required), [`api_key_invalid`](https://ownrecord.io/docs/reference/errors.md#api_key_invalid), [`resource_not_found`](https://ownrecord.io/docs/reference/errors.md#resource_not_found), [`dry_run_not_supported`](https://ownrecord.io/docs/reference/errors.md#dry_run_not_supported), [`rate_limited`](https://ownrecord.io/docs/reference/errors.md#rate_limited), [`internal_error`](https://ownrecord.io/docs/reference/errors.md#internal_error).