--- a/mercurial/commands.py	Sun Aug 20 02:13:50 2023 -0400
+++ b/mercurial/commands.py	Sun Aug 20 02:14:57 2023 -0400
@@ -7603,9 +7603,8 @@
     Returns 0 on success.
     """
 
-    opts = pycompat.byteskwargs(opts)
     ui.pager(b'tags')
-    fm = ui.formatter(b'tags', opts)
+    fm = ui.formatter(b'tags', pycompat.byteskwargs(opts))
     hexfunc = fm.hexfunc
 
     for t, n in reversed(repo.tagslist()):