/usr/share/kstars/TZrules.dat is in kstars-data 5:2.9.4-1ubuntu1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 | #"US": DST starts on the first Sunday of April, reverts on the
# last Sunday of October (2:00 am). Canada uses this
# rule as well.
US Mar 2Sun 02:00 Nov 1Sun 02:00
#"MX": DST starts on the 1st Sunday of May, and switch back on
# the last Sunday of September (2:00 am). (Mexico)
MX Apr 1Sun 02:00 Oct Sun 02:00
#"EU": DST starts on the last Sunday of March, reverts on last
# Sunday of October (1:00 am)
EU Mar Sun 01:00 Oct Sun 01:00
#"EE": Same as EU but changes at 0:00 instead of 1:00 (East Europe)
EE Mar Sun 00:00 Oct Sun 00:00
#"CH": DST starts 2nd Sun in Apr, reverts 2nd Sun in Sept (0:00)
# (China; the dates are rather uncertain...)
CH Apr 2Sun 00:00 Sep 2Sun 00:00
#"HK": DST starts 2nd Sun in May, reverts 3rd Sun in Oct (3:30)
# (Hong Kong)
HK May 2Sun 03:30 Oct 3Sun 03:30
#"IR": DST starts Mar 21, reverts Sep 22 (0:00) (note: these
# dates are approximate, since Iran doesn't use the
# Gregorian calendar. Dates vary between March 20-21 and
# Sep 22-23)
IR Mar 21 00:00 Sep 21 00:00
#"IQ": DST starts Apr 1, reverts Oct 1 (3:00). (Iraq)
IQ Apr 1 03:00 Oct 1 00:00
#"ZN": DST starts Apr 1, reverts Oct 1 (1:00). Israel has no
# fixed law for start/end dates, so these are approximate.
ZN Mar Fri 01:00 Oct Sun 00:00
#"JD": DST starts last Thu of Mar, reverts last Thu of Sep (0:00)
# (Jordan)
JD Mar Thu 00:00 Oct Fri 00:00
#"SK": DST starts 2nd Sun in May, reverts 2nd Sun in Oct (0:00)
#(South Korea)
SK May 2Sun 00:00 Oct 2Sun 00:00
#"LB": DST starts last Sun in March, reverts last Sun in Oct (0:00)
#(Lebanon)
LB Mar Sun 00:00 Oct Sun 00:00
#"SY": DST starts Apr 1, reverts Oct 1 (0:00). (Syria)
SY Mar Fri 00:00 Oct Fri 00:00
#"TS": DST starts 1st Sun in Oct, reverts last Sun in Mar (2:00)
TS Oct 1Sun 02:00 Mar Sun 02:00
#"AU": DST starts first Sun in Oct, reverts first Sun in April (2:00)
AU Oct 1Sun 02:00 Apr 1Sun 02:00
#"NZ": DST starts 1st Sun in Oct, reverts 3rd Sun in Mar (2:00)
NZ Sep Sun 02:00 Apr 1Sun 02:00
#"CZ": DST starts 1st Sun in Oct, reverts 3rd Sun in Mar (2:45)
# (used for Chatham, New Zealand)
CZ Sep Sun 02:45 Apr 1Sun 02:45
#"TG": DST starts 1st Sunday in Nov, reverts last Sun in Jan (2:00)
#(Tonga)
TG Nov 1Sun 02:00 Jan 3Sun 03:00
#"BZ": DST starts 2nd Sun in Oct, reverts 3rd Sun in Feb (0:00)
#(Brazil)
BZ Oct 3Sun 00:00 Feb 3Sun 00:00
#"CL": DST starts 2nd Sun in Oct, reverts 2nd Sun in Mar (4:00)
#(Chile)
CL Aug 2Sun 04:00 May 2Sun 03:00
#"PY": DST starts 1st Sun in Oct, reverts 1st Sun in Mar (0:00)
#(Paraguay)
PY Oct 1Sun 00:00 Mar Sun 00:00
#"EG": DST starts last Fri in Apr, reverts last Thu in Sep (0:00)
#(Egypt)
EG Apr Fri 00:00 Sep Thu 00:00
#"NB": DST starts 1st Sun in Sep, reverts 1st Sun in Apr (2:00)
#(Namibia)
NB Sep 1Sun 02:00 Apr 1Sun 02:00
#"FK": DST starts 1st Sun in Sep, reverts 3rd Sun in Apr (2:00)
#(Falkland Islands)
FK Sep 1Sun 02:00 Apr 3Sun 02:00
#"--": no DST correction is used.
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