30 COG tags for all systems except for the PC, which has an additional 3 found in the extra chapters of Act 5.
1. After you are rescued by DOM and make your path choice for the tutorial, the tag is straight ahead under the Gear logo on a large rock in back of the room by the rubble.
2. In the large room just before you exit the prison into the court yard, some grubs will cut through a door and attack. If you are facing the door, turn around, head to the back of the room, turn right and head to the edge under the stairs. The tag is right next to an ammo pickup.
3. Right as you exit the prison into the courtyard, immediately turn left and head up a short stairway. There is a gear logo on the wall directly ahead. Turn left again and go into the corner to find the tag.
4. After your first fight with the team in the small courtyard, there is a small vertical wall by itself with a gear logo on it. The tag is directly to the right of it.
5. In the room with the pillars and two emergence holes (right after the bridge dialog sequence), the tag is in the back behind the second emergence hole. It is in some weeds directly against the wall to the left of the door.
6. This is in the area with the large fountain where you defend against four emergence holes. If you are in the fountain and looking at the two alleys from which you entered the area from (on with a troika in it), turn right 90 degrees, then head to the back right corner. The tag is on the sidewalk near a street light.
7. Just before you get into the firefight on the front steps of the House of Sovereigns (the place with bunch of sandbag barricades and a mounted Troika), there is a white van parked on the steps with a Gear logo on the side. Walk up to the logo and go left to the edge of the steps.
8. When you are stuck in a hallway defending Jack from an ambush of wretches, the tag is actually right next to the door you entered to get into the hallway. Should be on the far opposite side from the door Jack opens, about where the first wretch appears.
9. In the room where you discover the body of Rojas, his tag is actually right behind you to your right when you come walking up to him.
10. Right at the beginning, a nameless soldier freaks out and gets killed by the berserker. Go into the area where he was killed and find his body near a dead end alley by some flames.
11. While your trying to lure the berserker out of the tomb, you must pass through 3 sealed doors. After the 3rd smashable door, right before you exit, turn left and go into a small alcove.
12. Immediately after #11, as you exit the tomb with the berserker, run to the left, angling for the back corner of the map. You just see a Gear logo on a block on the back of the wall. The tag is just to the right of the logo behind the lamp post.
13. After you split paths, face some boomers, and then rejoin, you come into a room with two stairways, one going down to nowhere. At the bottom of this is a couch. Destroy the couch and the tag is in the remains.
14. Right after you exit a room with a square shaped catwalk, you get jumped on the outside catwalk by some wretches, some coming around the corner, upside down on overhanging catwalk above you. Go down your steps into the street, turn around, and go behind the stairs you were just on. The tag is at the end of the alley behind a rock.
15. When you reach the settlement and DOM talks to the guy sitting on the gate, there is a car wreckage in the middle of the street. Go around the front of the car and you'll see some newspaper stands on the sidewalk. The tag is between those and the neighboring building.
16. While on your way to checkpoint 2, you will see an emergence hole behind a concrete wall with two blown up cars on either side of it. Walk over the hole and look left into the darkness, you should see a lone propane tank. Shoot it and it will light up a small shacklike alcove. The tag is in there next the tank.
17. In the china town area (where you have to use the spotlight to get DOM through the street), after DOM turns on the lights and before you move away from the spotlight, set the light to remain on the area to your left. If you are looking at the street, about 10 o'clock. It should be the darkened area across from the alley you entered into this area from. The tag is lying in the street next to the blown out building.
18. Just before you reach the gas station, you have to shoot a propane tank in a car that rolls down hill. Before you shoot that tank, you came out of a building. From that doorway, looking at the car, turn right and follow the edge of the building. The tag is right there.
19. In the area where you have two building next to the sea, just before you take the elevator to the roof tops to get into the factory, there is a long dock behind the building with the elevator in it. Follow the dock to the end and the tag is there.
20. In the room with the rotting floorboards, there is a tag in the back right corner. You can't miss seeing it as safe path walks right past it. The boards against the wall, away from the machines in the middle of the room are safe to walk on.
21. In the room where you enter the carts, just before you get in the carts, turn around and look at the stairs. Just to left between the wall and the stairs is the tag.
22. Right at the start from the cut scene, you come to section where you can turn left and down or continue to the right. Left and down leads to the first attack by wretches. Take the right path and you should see a small section with metal platform and a gear logo on it. The tag is just in front of the metal platform.
23. After the cut scene where Marcus and Dom slide down the small water fall into a stream, you enter a battle with grubs near a support column and small room to the right. To the right of the stairs leading to the room, there is small area next to a vertical wall. The tag is in the corner next to the wall.
24. After you rejoin from the split path section, you fight through a narrow section with lots of cover and serveral grubs. Right after that section you enter into a large open area and see a corpser. As you enter this area, the corpser is on the left, the tag is on the right. Just run to the right, to the lip of the walkway and then head back to the entrance you just came from. The tag is in the corner.
25. In the first courtyard area with the large fight with one end of the map having a small room with a sniper grub and two sandbag barricades in front of it, there are two small staircases on the opposite side of the map. Next to the second staircase near the exit to the next section, the tag is on the ground just to the left of the stairs.
26. Before you enter the conservatory, you go down an alley with many columns. Before you enter that alleyway, there is a car in the middle of the street. If you are looking at the car, it is to the left between it and the building.
27. Just before you go down into the cellar area by opening a gate, you go through a room with four pillars in the middle and a desk in the back. Destroy the desk and the tags are underneath it.
[PC Only] 31. After you go under an overpass with wretches in it and the Brumak walking on top, you come to an open area with a garden like archway and a half open gate. Go through the archway, turn left and near the ammo box are the tags.
[PC Only] 32. In the parking garage, near the end, you come to a stair well that leads up first and down in the back. Go down the stairs and follow it to the tags.
[PC Only] 33. During the Brumak battle, go to the back of the map where the Brumak is standing when the fight begins. At the very back is some rubble with a small semi cericle of concrete barricades. The tag is behind one of the barricades near some ammo.
28. When you come to a train door that Jack has to rip open, the tag is straight ahead in the doorway on the left.
29. After you fight past an open car with large circular pieces on it, you enter a passenger car with two doors. If you go in the left door, on the wall on the left is a gear logo. Turn right just after the logo and go straight to the other side. The tags are on the floor behind a pillar dividing the room.
30. When you come to the section where you can drop large cylinders from the the train, this tag is located in a room behind the second set of cylinders that you release. So once you to the end of the car, follow it around and go back into a door way of the same car. Follow it to the end to a door and open it by hitting a button. The tag is in the middle of the little room.