diff --git a/src/components/Tabs/Tabs.tsx b/src/components/Tabs/Tabs.tsx
new file mode 100644
index 0000000000..fdad09f8e9
--- /dev/null
+++ b/src/components/Tabs/Tabs.tsx
@@ -0,0 +1,252 @@
+import * as React from 'react';
+import {
+  ScrollView,
+  StyleProp,
+  StyleSheet,
+  View,
+  ViewStyle,
+} from 'react-native';
+
+import { useInternalTheme } from '../../core/theming';
+import type { ThemeProp } from '../../types';
+import Badge from '../Badge';
+import Icon, { IconSource } from '../Icon';
+import TouchableRipple from '../TouchableRipple/TouchableRipple';
+import Text from '../Typography/Text';
+
+export type TabsVariant = 'primary' | 'secondary';
+
+export type TabItem = {
+  /**
+   * Unique key for the tab, used to determine the active tab.
+   */
+  key: string;
+  /**
+   * Text label shown on the tab.
+   */
+  label: string;
+  /**
+   * Icon shown above the label. Only rendered in the `primary` variant.
+   */
+  icon?: IconSource;
+  /**
+   * Badge to show on the tab. `true` renders a small dot.
+   */
+  badge?: string | number | boolean;
+  /**
+   * Disables the tab so it can't be selected.
+   */
+  disabled?: boolean;
+  /**
+   * Accessibility label for the tab. Falls back to `label`.
+   */
+  accessibilityLabel?: string;
+  /**
+   * testID used to build the tab's test identifiers.
+   */
+  testID?: string;
+};
+
+export type Props = {
+  /**
+   * Tabs to render.
+   */
+  tabs: TabItem[];
+  /**
+   * Key of the currently active tab (controlled).
+   */
+  activeKey: string;
+  /**
+   * Callback fired with the tab key when a tab is pressed.
+   */
+  onChange: (key: string) => void;
+  /**
+   * Material 3 tab variant. `primary` stacks an optional icon above the label;
+   * `secondary` shows the label only.
+   *
+   * @default 'primary'
+   */
+  variant?: TabsVariant;
+  /**
+   * When `true`, tabs size to their content and scroll horizontally instead of
+   * sharing the available width equally.
+   *
+   * @default false
+   */
+  scrollable?: boolean;
+  style?: StyleProp<ViewStyle>;
+  testID?: string;
+  theme?: ThemeProp;
+};
+
+/**
+ * A Material 3 tabs component that organises content across a horizontal set
+ * of tabs, with primary (icon + label) and secondary (label only) variants,
+ * an active indicator, badges and an optional scrollable layout.
+ */
+const Tabs = ({
+  tabs,
+  activeKey,
+  onChange,
+  variant = 'primary',
+  scrollable = false,
+  style,
+  testID = 'tabs',
+  theme: themeOverrides,
+}: Props) => {
+  const theme = useInternalTheme(themeOverrides);
+  const { colors } = theme;
+
+  const activeColor = colors?.primary;
+  const inactiveColor = theme.isV3
+    ? theme.colors.onSurfaceVariant
+    : colors.onSurface;
+  const dividerColor = theme.isV3
+    ? theme.colors.surfaceVariant
+    : colors.backdrop;
+
+  const renderTab = (tab: TabItem) => {
+    const focused = tab.key === activeKey;
+    const disabled = tab.disabled === true;
+    const color = disabled
+      ? theme.isV3
+        ? theme.colors.onSurfaceDisabled
+        : inactiveColor
+      : focused
+      ? activeColor
+      : inactiveColor;
+    const itemTestID = tab.testID ?? `${testID}-${tab.key}`;
+    const showIcon = variant === 'primary' && tab.icon != null;
+    const hasBadge = tab.badge !== undefined && tab.badge !== false;
+
+    return (
+      <TouchableRipple
+        key={tab.key}
+        testID={itemTestID}
+        onPress={() => onChange(tab.key)}
+        disabled={disabled}
+        accessibilityRole="tab"
+        accessibilityState={{ selected: focused, disabled }}
+        accessibilityLabel={tab.accessibilityLabel ?? tab.label}
+        style={[
+          styles.tab,
+          scrollable ? styles.tabScrollable : styles.tabFixed,
+        ]}
+      >
+        <View style={styles.tabContent}>
+          <View style={styles.labelRow}>
+            {showIcon ? (
+              <Icon source={tab.icon as IconSource} size={24} color={color} />
+            ) : null}
+            <Text
+              testID={`${itemTestID}-label`}
+              variant="titleSmall"
+              numberOfLines={1}
+              style={[
+                styles.label,
+                showIcon && styles.labelWithIcon,
+                { color },
+              ]}
+            >
+              {tab.label}
+            </Text>
+            {hasBadge ? (
+              <Badge
+                testID={`${itemTestID}-badge`}
+                visible
+                size={typeof tab.badge === 'boolean' ? 6 : 16}
+                style={styles.badge}
+              >
+                {typeof tab.badge === 'boolean' ? undefined : tab.badge}
+              </Badge>
+            ) : null}
+          </View>
+          <View
+            testID={focused ? `${itemTestID}-indicator` : undefined}
+            style={[
+              styles.indicator,
+              variant === 'secondary' && styles.indicatorFull,
+              { backgroundColor: focused ? activeColor : 'transparent' },
+            ]}
+          />
+        </View>
+      </TouchableRipple>
+    );
+  };
+
+  const content = tabs.map(renderTab);
+
+  return (
+    <View
+      testID={testID}
+      accessibilityRole="tablist"
+      style={[styles.container, { borderBottomColor: dividerColor }, style]}
+    >
+      {scrollable ? (
+        <ScrollView
+          testID={`${testID}-scroll`}
+          horizontal
+          showsHorizontalScrollIndicator={false}
+          contentContainerStyle={styles.scrollContent}
+        >
+          {content}
+        </ScrollView>
+      ) : (
+        <View style={styles.row}>{content}</View>
+      )}
+    </View>
+  );
+};
+
+const styles = StyleSheet.create({
+  container: {
+    borderBottomWidth: StyleSheet.hairlineWidth,
+  },
+  row: {
+    flexDirection: 'row',
+  },
+  scrollContent: {
+    flexDirection: 'row',
+  },
+  tab: {
+    justifyContent: 'flex-end',
+  },
+  tabFixed: {
+    flex: 1,
+  },
+  tabScrollable: {
+    minWidth: 90,
+  },
+  tabContent: {
+    alignItems: 'center',
+  },
+  labelRow: {
+    flexDirection: 'row',
+    alignItems: 'center',
+    paddingHorizontal: 16,
+    paddingTop: 12,
+    paddingBottom: 12,
+  },
+  label: {
+    textAlign: 'center',
+  },
+  labelWithIcon: {
+    marginLeft: 8,
+  },
+  badge: {
+    position: 'absolute',
+    top: -4,
+    right: -12,
+  },
+  indicator: {
+    height: 3,
+    width: '60%',
+    borderTopLeftRadius: 3,
+    borderTopRightRadius: 3,
+  },
+  indicatorFull: {
+    width: '100%',
+  },
+});
+
+export default Tabs;
diff --git a/src/index.tsx b/src/index.tsx
index 1b20528787..1c3da0cfd0 100644
--- a/src/index.tsx
+++ b/src/index.tsx
@@ -30,6 +30,7 @@ export { default as Badge } from './components/Badge';
 export { default as ActivityIndicator } from './components/ActivityIndicator';
 export { default as Banner } from './components/Banner';
 export { default as BottomNavigation } from './components/BottomNavigation/BottomNavigation';
+export { default as Tabs } from './components/Tabs/Tabs';
 export { default as Button } from './components/Button/Button';
 export { default as Card } from './components/Card/Card';
 export { default as Checkbox } from './components/Checkbox';
@@ -84,6 +85,11 @@ export type {
   Props as BottomNavigationProps,
   BaseRoute as BottomNavigationRoute,
 } from './components/BottomNavigation/BottomNavigation';
+export type {
+  Props as TabsProps,
+  TabItem,
+  TabsVariant,
+} from './components/Tabs/Tabs';
 export type { Props as ButtonProps } from './components/Button/Button';
 export type { Props as CardProps } from './components/Card/Card';
 export type { Props as CardActionsProps } from './components/Card/CardActions';