diff --git a/batdetect2/targets/targets.py b/batdetect2/targets/targets.py
index ad49114..1167123 100644
--- a/batdetect2/targets/targets.py
+++ b/batdetect2/targets/targets.py
@@ -1,7 +1,6 @@
 from collections.abc import Iterable
-from functools import partial
 from pathlib import Path
-from typing import Callable, List, Optional, Set
+from typing import Callable, List, Optional
 
 from pydantic import Field
 from soundevent import data
diff --git a/tests/conftest.py b/tests/conftest.py
index f98459a..e39ccff 100644
--- a/tests/conftest.py
+++ b/tests/conftest.py
@@ -128,6 +128,14 @@ def clip(recording: data.Recording) -> data.Clip:
     return data.Clip(recording=recording, start_time=0, end_time=0.5)
 
 
+@pytest.fixture
+def sound_event(recording: data.Recording) -> data.SoundEvent:
+    return data.SoundEvent(
+        geometry=data.BoundingBox(coordinates=[0.1, 67_000, 0.11, 73_000]),
+        recording=recording,
+    )
+
+
 @pytest.fixture
 def echolocation_call(recording: data.Recording) -> data.SoundEventAnnotation:
     return data.SoundEventAnnotation(
diff --git a/tests/test_targets/test_filtering.py b/tests/test_targets/test_filtering.py
new file mode 100644
index 0000000..2454331
--- /dev/null
+++ b/tests/test_targets/test_filtering.py
@@ -0,0 +1,195 @@
+from pathlib import Path
+from typing import Callable, List, Set
+
+import pytest
+from soundevent import data
+
+from batdetect2.targets.filtering import (
+    FilterConfig,
+    FilterRule,
+    build_filter_from_config,
+    build_filter_from_rule,
+    contains_tags,
+    does_not_have_tags,
+    equal_tags,
+    has_any_tag,
+    load_filter_config,
+    load_filter_from_config,
+    merge_filters,
+)
+from batdetect2.targets.terms import TagInfo, generic_class
+
+
+@pytest.fixture
+def create_annotation(
+    sound_event: data.SoundEvent,
+) -> Callable[[List[str]], data.SoundEventAnnotation]:
+    """Helper function to create a SoundEventAnnotation with given tags."""
+
+    def factory(tags: List[str]) -> data.SoundEventAnnotation:
+        return data.SoundEventAnnotation(
+            sound_event=sound_event,
+            tags=[
+                data.Tag(
+                    term=generic_class,
+                    value=tag,
+                )
+                for tag in tags
+            ],
+        )
+
+    return factory
+
+
+def create_tag_set(tags: List[str]) -> Set[data.Tag]:
+    """Helper function to create a set of data.Tag objects from a list of strings."""
+    return {
+        data.Tag(
+            term=generic_class,
+            value=tag,
+        )
+        for tag in tags
+    }
+
+
+def test_has_any_tag(create_annotation):
+    annotation = create_annotation(["tag1", "tag2"])
+    tags = create_tag_set(["tag1", "tag3"])
+    assert has_any_tag(annotation, tags) is True
+
+    annotation = create_annotation(["tag2", "tag4"])
+    tags = create_tag_set(["tag1", "tag3"])
+    assert has_any_tag(annotation, tags) is False
+
+
+def test_contains_tags(create_annotation):
+    annotation = create_annotation(["tag1", "tag2", "tag3"])
+    tags = create_tag_set(["tag1", "tag2"])
+    assert contains_tags(annotation, tags) is True
+
+    annotation = create_annotation(["tag1", "tag2"])
+    tags = create_tag_set(["tag1", "tag2", "tag3"])
+    assert contains_tags(annotation, tags) is False
+
+
+def test_does_not_have_tags(create_annotation):
+    annotation = create_annotation(["tag1", "tag2"])
+    tags = create_tag_set(["tag3", "tag4"])
+    assert does_not_have_tags(annotation, tags) is True
+
+    annotation = create_annotation(["tag1", "tag2"])
+    tags = create_tag_set(["tag1", "tag3"])
+    assert does_not_have_tags(annotation, tags) is False
+
+
+def test_equal_tags(create_annotation):
+    annotation = create_annotation(["tag1", "tag2"])
+    tags = create_tag_set(["tag1", "tag2"])
+    assert equal_tags(annotation, tags) is True
+
+    annotation = create_annotation(["tag1", "tag2", "tag3"])
+    tags = create_tag_set(["tag1", "tag2"])
+    assert equal_tags(annotation, tags) is False
+
+
+def test_build_filter_from_rule():
+    rule_any = FilterRule(match_type="any", tags=[TagInfo(value="tag1")])
+    build_filter_from_rule(rule_any)
+
+    rule_all = FilterRule(match_type="all", tags=[TagInfo(value="tag1")])
+    build_filter_from_rule(rule_all)
+
+    rule_exclude = FilterRule(
+        match_type="exclude", tags=[TagInfo(value="tag1")]
+    )
+    build_filter_from_rule(rule_exclude)
+
+    rule_equal = FilterRule(match_type="equal", tags=[TagInfo(value="tag1")])
+    build_filter_from_rule(rule_equal)
+
+    with pytest.raises(ValueError):
+        FilterRule(match_type="invalid", tags=[TagInfo(value="tag1")])  # type: ignore
+        build_filter_from_rule(
+            FilterRule(match_type="invalid", tags=[TagInfo(value="tag1")])  # type: ignore
+        )
+
+
+def test_merge_filters(create_annotation):
+    def filter1(annotation):
+        return "tag1" in [tag.value for tag in annotation.tags]
+
+    def filter2(annotation):
+        return "tag2" in [tag.value for tag in annotation.tags]
+
+    merged_filter = merge_filters(filter1, filter2)
+
+    annotation_pass = create_annotation(["tag1", "tag2"])
+    assert merged_filter(annotation_pass) is True
+
+    annotation_fail = create_annotation(["tag1"])
+    assert merged_filter(annotation_fail) is False
+
+
+def test_build_filter_from_config(create_annotation):
+    config = FilterConfig(
+        rules=[
+            FilterRule(match_type="any", tags=[TagInfo(value="tag1")]),
+            FilterRule(match_type="any", tags=[TagInfo(value="tag2")]),
+        ]
+    )
+    filter_from_config = build_filter_from_config(config)
+
+    annotation_pass = create_annotation(["tag1", "tag2"])
+    assert filter_from_config(annotation_pass)
+
+    annotation_fail = create_annotation(["tag1"])
+    assert not filter_from_config(annotation_fail)
+
+
+def test_load_filter_config(tmp_path: Path):
+    test_config_path = tmp_path / "filtering.yaml"
+    test_config_path.write_text(
+        """
+rules:
+    - match_type: any
+      tags:
+        - value: tag1
+    """
+    )
+    config = load_filter_config(test_config_path)
+    assert isinstance(config, FilterConfig)
+    assert len(config.rules) == 1
+    rule = config.rules[0]
+    assert rule.match_type == "any"
+    assert len(rule.tags) == 1
+    assert rule.tags[0].value == "tag1"
+
+
+def test_load_filter_from_config(tmp_path: Path, create_annotation):
+    test_config_path = tmp_path / "filtering.yaml"
+    test_config_path.write_text(
+        """
+rules:
+    - match_type: any
+      tags:
+        - value: tag1
+    """
+    )
+
+    filter_result = load_filter_from_config(test_config_path)
+    annotation = create_annotation(["tag1", "tag3"])
+    assert filter_result(annotation)
+
+    test_config_path = tmp_path / "filtering.yaml"
+    test_config_path.write_text(
+        """
+rules:
+    - match_type: any
+      tags:
+        - value: tag2
+    """
+    )
+
+    filter_result = load_filter_from_config(test_config_path)
+    annotation = create_annotation(["tag1", "tag3"])
+    assert filter_result(annotation) is False