Your tier is a function of your skillrating. With a skillrating of 100 or more, you get a gold bar. Under that but over 70 (or around that) you are tier 4, etc. The values are different for duel.
Now how does the skillrating work?
For duel :
You win and lose skillrating depending on the outcome of your matches and the rating of your opponent in a Elo fashion.
For other gametypes :
Based on your position on the scoreboard at the end of the match (once the score is weighted by the time played in the match) you will either gain skillrating (top third), lose skillrating (bottom third) or feel no change (middle third).
It's based on skillrating.
This number can be seen when alone on a server, and typing \serverinfo, scrolling up and looking for sv_skillrating.
For non-duel game types, ~80-100 is typically tier 4, whereas above 100 will be the gold tier. It goes up to 999.
For duel the numbers are strange, as is their behavior. It is very possible to have your skill rating in duel increase by losing, and decrease by winning with the current system.
These levels in general are to be taken with a huge grain of salt.
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