diff --git a/tests/unit-tests/countries/countries.php b/tests/unit-tests/countries/countries.php
new file mode 100644
index 00000000000..5abe584a68e
--- /dev/null
+++ b/tests/unit-tests/countries/countries.php
@@ -0,0 +1,170 @@
+<?php
+
+/**
+ * Class WC_Countries.
+ * @package WooCommerce\Tests\Countries
+ */
+class WC_Tests_Countries extends WC_Unit_Test_Case {
+
+	/**
+	 * Test getters.
+	 *
+	 * @since 3.1
+	 */
+	public function test_getters() {
+		$countries = new WC_Countries;
+		$this->assertEquals( $countries->get_countries(), $countries->countries );
+		$this->assertEquals( $countries->get_states(), $countries->states );
+	}
+
+	/**
+	 * Test get_allowed_countries.
+	 *
+	 * @since 3.1
+	 */
+	public function test_get_allowed_countries() {
+		$countries = new WC_Countries;
+
+		update_option( 'woocommerce_allowed_countries', 'specific' );
+		update_option( 'woocommerce_specific_allowed_countries', array( 'RO', 'SI' ) );
+		$expected = array( 'RO' => 'Romania', 'SI' => 'Slovenia' );
+		$this->assertEquals( $expected, $countries->get_allowed_countries() );
+
+		update_option( 'woocommerce_allowed_countries', 'all' );
+		$this->assertEquals( $countries->get_countries(), $countries->get_allowed_countries() );
+
+		update_option( 'woocommerce_allowed_countries', 'all_except' );
+		update_option( 'woocommerce_all_except_countries', array( 'RO', 'SI' ) );
+		$allowed_countries = $countries->get_allowed_countries();
+		$this->assertEquals( count( $countries->get_countries() ) - 2, count( $allowed_countries ) );
+		$this->assertFalse( isset( $allowed_countries['RO'], $allowed_countries['SI'] ) );
+	}
+
+	/**
+	 * Test get_shipping_countries.
+	 *
+	 * @since 3.1
+	 */
+	public function test_get_shipping_countries() {
+		$countries = new WC_Countries;
+
+		update_option( 'woocommerce_ship_to_countries', '' );
+		$this->assertEquals( $countries->get_allowed_countries(), $countries->get_shipping_countries() );
+
+		update_option( 'woocommerce_allowed_countries', 'specific' );
+		update_option( 'woocommerce_specific_allowed_countries', array( 'RO', 'SI' ) );
+		$this->assertEquals( $countries->get_allowed_countries(), $countries->get_shipping_countries() );
+
+		update_option( 'woocommerce_ship_to_countries', 'all' );
+		$this->assertEquals( $countries->get_countries(), $countries->get_shipping_countries() );
+
+		update_option( 'woocommerce_ship_to_countries', 'specific' );
+		update_option( 'woocommerce_specific_ship_to_countries', array( 'RO', 'SI' ) );
+		$expected = array( 'RO' => 'Romania', 'SI' => 'Slovenia' );
+		$this->assertEquals( $expected, $countries->get_shipping_countries() );
+	}
+
+	/**
+	 * Test get_allowed_country_states.
+	 *
+	 * @since 3.1
+	 */
+	public function test_get_allowed_country_states() {
+		$countries = new WC_Countries;
+
+		update_option( 'woocommerce_allowed_countries', 'all' );
+		$this->assertEquals( $countries->get_states(), $countries->get_allowed_country_states() );
+
+		update_option( 'woocommerce_allowed_countries', 'specific' );
+		update_option( 'woocommerce_specific_allowed_countries', array( 'US' ) );
+
+		$all_states = $countries->get_allowed_country_states();
+		$us_states = $all_states['US'];
+
+		$this->assertEquals( 'Oregon', $us_states['OR'] );
+		$this->assertGreaterThanOrEqual( 50, count( $us_states ) );
+	}
+
+	/**
+	 * Test get_shipping_country_states.
+	 *
+	 * @since 3.1
+	 */
+	public function test_get_shipping_country_states() {
+		$countries = new WC_Countries;
+
+		update_option( 'woocommerce_ship_to_countries', '' );
+		$this->assertEquals( $countries->get_allowed_country_states(), $countries->get_shipping_country_states() );
+
+		update_option( 'woocommerce_ship_to_countries', 'all' );
+		$this->assertEquals( $countries->get_states(), $countries->get_shipping_country_states() );
+
+		update_option( 'woocommerce_ship_to_countries', 'specific' );
+		update_option( 'woocommerce_specific_ship_to_countries', array( 'US' ) );
+
+		$all_states = $countries->get_shipping_country_states();
+		$us_states = $all_states['US'];
+
+		$this->assertEquals( 'Oregon', $us_states['OR'] );
+		$this->assertGreaterThanOrEqual( 50, count( $us_states ) );
+	}
+
+	/**
+	 * Test shipping_to_prefix.
+	 *
+	 * @since 3.1
+	 */
+	public function test_shipping_to_prefix() {
+		$countries = new WC_Countries;
+
+		$this->assertEquals( 'to', $countries->shipping_to_prefix( 'RO' ) );
+		$this->assertEquals( 'to the', $countries->shipping_to_prefix( 'US' ) );
+	}
+
+	/**
+	 * Test estimated_for_prefix.
+	 *
+	 * @since 3.1
+	 */
+	public function test_estimated_for_prefix() {
+		$countries = new WC_Countries;
+
+		$this->assertEquals( 'the ', $countries->estimated_for_prefix( 'GB' ) );
+		$this->assertEquals( '', $countries->estimated_for_prefix( 'RO' ) );
+	}
+
+	/**
+	 * Test tax_or_vat.
+	 *
+	 * @since 3.1
+	 */
+	public function test_tax_or_vat() {
+		$countries = new WC_Countries;
+
+		update_option( 'woocommerce_default_country', 'CZ' );
+		$this->assertEquals( 'VAT', $countries->tax_or_vat() );
+
+		update_option( 'woocommerce_default_country', 'NO' );
+		$this->assertEquals( 'VAT', $countries->tax_or_vat() );
+
+		update_option( 'woocommerce_default_country', 'US' );
+		$this->assertEquals( 'Tax', $countries->tax_or_vat() );
+	}
+
+	/**
+	 * Test get_country_locale.
+	 *
+	 * @since 3.1
+	 */
+	public function test_get_country_locale() {
+		$countries = new WC_Countries;
+		update_option( 'woocommerce_allowed_countries', 'specific' );
+		update_option( 'woocommerce_specific_allowed_countries', array( 'RO', 'SI' ) );
+
+		$locales = $countries->get_country_locale();
+		$this->assertArrayHasKey( 'RO', $locales );
+		$this->assertArrayHasKey( 'SI', $locales );
+		$this->assertArrayNotHasKey( 'AU', $locales );
+		$this->assertArrayHasKey( 'default', $locales );
+	}
+}