diff --git a/provider/zone_tag_filter_test.go b/provider/zone_tag_filter_test.go
index 9574e68eb..05d435cea 100644
--- a/provider/zone_tag_filter_test.go
+++ b/provider/zone_tag_filter_test.go
@@ -17,46 +17,189 @@ limitations under the License.
 package provider
 
 import (
+	"fmt"
 	"testing"
 
 	"github.com/stretchr/testify/assert"
 )
 
+var basicZoneTags = []struct {
+	name       string
+	tagsFilter []string
+	zoneTags   map[string]string
+	matches    bool
+}{
+	{
+		"single tag no match", []string{"tag1=value1"}, map[string]string{"tag0": "value0"}, false,
+	},
+	{
+		"single tag matches", []string{"tag1=value1"}, map[string]string{"tag1": "value1"}, true,
+	},
+	{
+		"multiple tags no value match", []string{"tag1=value1"}, map[string]string{"tag0": "value0", "tag1": "value2"}, false,
+	},
+	{
+		"multiple tags matches", []string{"tag1=value1"}, map[string]string{"tag0": "value0", "tag1": "value1"}, true,
+	},
+	{
+		"tag name no match", []string{"tag1"}, map[string]string{"tag0": "value0"}, false,
+	},
+	{
+		"tag name matches", []string{"tag1"}, map[string]string{"tag1": "value1"}, true,
+	},
+	{
+		"multiple filter no match", []string{"tag1=value1", "tag2=value2"}, map[string]string{"tag1": "value1"}, false,
+	},
+	{
+		"multiple filter matches", []string{"tag1=value1", "tag2=value2"}, map[string]string{"tag2": "value2", "tag1": "value1", "tag3": "value3"}, true,
+	},
+	{
+		"empty tag filter matches all", []string{""}, map[string]string{"tag0": "value0"}, true,
+	},
+	{
+		"tag filter without key and equal sign", []string{"tag1=value1", "=haha"}, map[string]string{"tag1": "value1"}, false,
+	},
+}
+
 func TestZoneTagFilterMatch(t *testing.T) {
-	for _, tc := range []struct {
-		name          string
-		zoneTagFilter []string
-		zoneTags      map[string]string
-		matches       bool
-	}{
-		{
-			"single tag no match", []string{"tag1=value1"}, map[string]string{"tag0": "value0"}, false,
-		},
-		{
-			"single tag matches", []string{"tag1=value1"}, map[string]string{"tag1": "value1"}, true,
-		},
-		{
-			"multiple tags no value match", []string{"tag1=value1"}, map[string]string{"tag0": "value0", "tag1": "value2"}, false,
-		},
-		{
-			"multiple tags matches", []string{"tag1=value1"}, map[string]string{"tag0": "value0", "tag1": "value1"}, true,
-		},
-		{
-			"tag name no match", []string{"tag1"}, map[string]string{"tag0": "value0"}, false,
-		},
-		{
-			"tag name matches", []string{"tag1"}, map[string]string{"tag1": "value1"}, true,
-		},
-		{
-			"multiple filter no match", []string{"tag1=value1", "tag2=value2"}, map[string]string{"tag1": "value1"}, false,
-		},
-		{
-			"multiple filter matches", []string{"tag1=value1", "tag2=value2"}, map[string]string{"tag2": "value2", "tag1": "value1", "tag3": "value3"}, true,
-		},
-	} {
-		zoneTagFilter := NewZoneTagFilter(tc.zoneTagFilter)
+	for _, tc := range basicZoneTags {
+		zoneTagFilter := NewZoneTagFilter(tc.tagsFilter)
 		t.Run(tc.name, func(t *testing.T) {
 			assert.Equal(t, tc.matches, zoneTagFilter.Match(tc.zoneTags))
 		})
 	}
 }
+
+func TestZoneTagFilterNotSupportedFormat(t *testing.T) {
+	tests := []struct {
+		desc string
+		tags []string
+		want []string
+	}{
+		{desc: "multiple or separate values with commas", tags: []string{"key1=val1,key2=val2"}, want: []string{"key1=val1,key2=val2"}},
+		{desc: "exclude tag", tags: []string{"!key1"}, want: []string{"!key1"}},
+		{desc: "exclude tags", tags: []string{"!key1=val"}, want: []string{"!key1=val"}},
+	}
+	for _, tc := range tests {
+		t.Run(fmt.Sprintf("%s", tc.desc), func(t *testing.T) {
+			got := NewZoneTagFilter(tc.tags)
+			assert.Equal(t, tc.want, got.zoneTags)
+		})
+	}
+}
+
+func TestZoneTagFilterMatchGeneratedValues(t *testing.T) {
+	tests := []struct {
+		filters int
+		zones   int
+		source  filterZoneTags
+	}{
+		{10, 30, generateTagFilterAndZoneTagsForMatch(10, 30)},
+		{5, 40, generateTagFilterAndZoneTagsForMatch(5, 40)},
+		{30, 50, generateTagFilterAndZoneTagsForMatch(30, 50)},
+	}
+	for _, tc := range tests {
+		t.Run(fmt.Sprintf("filters:%d zones:%d", tc.filters, tc.zones), func(t *testing.T) {
+			assert.True(t, tc.source.ZoneTagFilter.Match(tc.source.inputTags))
+		})
+	}
+}
+
+func TestZoneTagFilterNotMatchGeneratedValues(t *testing.T) {
+	tests := []struct {
+		filters int
+		zones   int
+		source  filterZoneTags
+	}{
+		{10, 30, generateTagFilterAndZoneTagsForNotMatch(10, 30)},
+		{5, 40, generateTagFilterAndZoneTagsForNotMatch(5, 40)},
+		{30, 50, generateTagFilterAndZoneTagsForNotMatch(30, 50)},
+	}
+	for _, tc := range tests {
+		t.Run(fmt.Sprintf("filters:%d zones:%d", tc.filters, tc.zones), func(t *testing.T) {
+			assert.False(t, tc.source.ZoneTagFilter.Match(tc.source.inputTags))
+		})
+	}
+}
+
+// benchmarks
+func BenchmarkZoneTagFilterMatchBasic(b *testing.B) {
+	for _, tc := range basicZoneTags {
+		zoneTagFilter := NewZoneTagFilter(tc.tagsFilter)
+		for range b.N {
+			zoneTagFilter.Match(tc.zoneTags)
+		}
+	}
+}
+
+var benchFixtures = []struct {
+	source filterZoneTags
+}{
+	// match
+	{generateTagFilterAndZoneTagsForMatch(10, 30)},
+	{generateTagFilterAndZoneTagsForMatch(5, 40)},
+	{generateTagFilterAndZoneTagsForMatch(30, 50)},
+	// 	no match
+	{generateTagFilterAndZoneTagsForNotMatch(10, 30)},
+	{generateTagFilterAndZoneTagsForNotMatch(5, 40)},
+	{generateTagFilterAndZoneTagsForNotMatch(30, 50)},
+}
+
+func BenchmarkZoneTagFilterComplex(b *testing.B) {
+	for _, tc := range benchFixtures {
+		for range b.N {
+			tc.source.ZoneTagFilter.Match(tc.source.inputTags)
+		}
+	}
+}
+
+// test doubles
+type filterZoneTags struct {
+	ZoneTagFilter
+	inputTags map[string]string
+}
+
+// generateTagFilterAndZoneTagsForMatch generates filter tags and zone tags that do match.
+func generateTagFilterAndZoneTagsForMatch(filter, zone int) filterZoneTags {
+	return generateTagFilterAndZoneTags(filter, zone, true)
+}
+
+// generateTagFilterAndZoneTagsForNotMatch generates filter tags and zone tags that do not match.
+func generateTagFilterAndZoneTagsForNotMatch(filter, zone int) filterZoneTags {
+	return generateTagFilterAndZoneTags(filter, zone, false)
+}
+
+// generateTagFilterAndZoneTags generates filter tags and zone tags based on the match parameter.
+func generateTagFilterAndZoneTags(filter, zone int, match bool) filterZoneTags {
+	validate(filter, zone)
+	toFilterTags := make([]string, 0, filter)
+	inputTags := make(map[string]string, zone)
+
+	for i := 0; i < filter; i++ {
+		tagIndex := i
+		if !match {
+			tagIndex += 50
+		}
+		toFilterTags = append(toFilterTags, fmt.Sprintf("tag-%d=value-%d", tagIndex, i))
+	}
+
+	for i := 0; i < zone; i++ {
+		tagIndex := i
+		if !match {
+			// Make sure the input tags are different from the filter tags
+			tagIndex += 2
+		}
+		inputTags[fmt.Sprintf("tag-%d", i)] = fmt.Sprintf("value-%d", tagIndex)
+	}
+
+	return filterZoneTags{NewZoneTagFilter(toFilterTags), inputTags}
+}
+
+func validate(filter int, zone int) {
+	if zone > 50 {
+		panic("zone number is too high")
+	}
+	if filter > zone {
+		panic("filter number is too high")
+	}
+}