diff --git a/src/components/tabs/tabs.stories.ts b/src/components/tabs/tabs.stories.ts
new file mode 100644
index 0000000..5a1a669
--- /dev/null
+++ b/src/components/tabs/tabs.stories.ts
@@ -0,0 +1,91 @@
+import type { Meta, StoryObj } from '@storybook/vue3-vite';
+import { ref } from 'vue';
+import Text from '../text/text.vue';
+import Tabs from './tabs.vue';
+
+const meta = {
+	title: 'Common/Tabs',
+	component: Tabs,
+	argTypes: {
+		modelValue: {
+			control: 'text',
+		},
+		tabs: {
+			control: 'object',
+		},
+	},
+	args: {
+		modelValue: 'home',
+		tabs: [
+			{ value: 'home', label: 'Home' },
+			{ value: 'profile', label: 'Profile' },
+			{ value: 'settings', label: 'Settings' },
+		],
+	},
+	render: args => ({
+		components: { Tabs },
+		setup() {
+			const activeTab = ref(args.modelValue);
+			return { args, activeTab };
+		},
+		template: `<Tabs v-model="activeTab" :tabs="args.tabs" />`,
+	}),
+} satisfies Meta<typeof Tabs>;
+
+export default meta;
+
+type Story = StoryObj<typeof meta>;
+
+export const DefaultTabs: Story = {};
+
+export const TabsWithIcons: Story = {
+	args: {
+		tabs: [
+			{ value: 'home', label: 'Home', icon: 'i-ri-home-line' },
+			{ value: 'profile', label: 'Profile', icon: 'i-ri-user-line' },
+			{ value: 'settings', label: 'Settings', icon: 'i-ri-settings-line' },
+		],
+	},
+};
+
+export const IconOnlyTabs: Story = {
+	args: {
+		tabs: [
+			{ value: 'home', icon: 'i-ri-home-line' },
+			{ value: 'profile', icon: 'i-ri-user-line' },
+			{ value: 'settings', icon: 'i-ri-settings-line' },
+		],
+	},
+};
+
+export const TabsWithContent: Story = {
+	render: () => ({
+		components: { Tabs, Text },
+		setup() {
+			const tabs = [
+				{ value: 'home', label: 'Home' },
+				{ value: 'profile', label: 'Profile' },
+				{ value: 'settings', label: 'Settings' },
+			];
+
+			const selection = ref(tabs[0].value);
+
+			return { selection, tabs };
+		},
+		template: `
+			<Tabs v-model="selection" :tabs="tabs" />
+
+			<Text v-if="selection === 'home'">
+				<p>This is the home content. Welcome to the home tab!</p>
+			</Text>
+
+			<Text v-if="selection === 'profile'">
+				<p>This is the profile content. Here you can manage your profile settings.</p>
+			</Text>
+
+			<Text v-if="selection === 'settings'">
+				<p>This is the settings content. Configure your preferences here.</p>
+			</Text>
+		`,
+	}),
+};
diff --git a/src/components/tabs/tabs.vue b/src/components/tabs/tabs.vue
new file mode 100644
index 0000000..b64ab58
--- /dev/null
+++ b/src/components/tabs/tabs.vue
@@ -0,0 +1,36 @@
+<script setup lang="ts">
+import Icon from '../../components/icon/icon.vue';
+
+defineProps<{
+	modelValue?: string | number;
+	tabs: Array<{
+		value: string | number;
+		label?: string;
+		icon?: string;
+	}>;
+}>();
+
+const emit = defineEmits<{
+	'update:modelValue': [value: string | number];
+}>();
+</script>
+
+<template>
+	<div class="flex flex-row gap-0.5rem items-center bg-gray-100 dark:bg-gray-900 rounded-full p-0.25rem">
+		<button
+			v-for="tab in tabs"
+			:key="tab.value"
+			:data-active="modelValue === tab.value"
+			:data-has-label="!!tab.label"
+			:data-has-icon="!!tab.icon"
+			class="flex flex-row gap-0.125em items-center rounded-full text-1.25rem cursor-pointer data-[active=true]:(layer-theme:(text-gray-900 bg-white) dark:layer-theme:(text-gray-100 bg-gray-800)) data-[active=false]:(text-gray-600 hover:text-gray-900 dark:(text-gray-400 hover:text-gray-100)) data-[has-label=true]:p-r-1rem data-[has-label=true]:data-[has-icon=false]:p-l-1rem"
+			@click="emit('update:modelValue', tab.value)"
+		>
+			<Icon v-if="tab.icon" :name="tab.icon" :scale="1.25" :class="{ 'opacity-50': tab.label }" class="p-0.5rem shrink-0 grow-0" />
+
+			<span v-if="tab.label" class="font-500 font-serif leading-none shrink-0 grow-0 p-y-0.5em">
+				{{ tab.label }}
+			</span>
+		</button>
+	</div>
+</template>