diff --git a/packages/frontend/src/components/shared/Tags/Tags.theme.ts b/packages/frontend/src/components/shared/Tags/Tags.theme.ts
new file mode 100644
index 0000000..299f31e
--- /dev/null
+++ b/packages/frontend/src/components/shared/Tags/Tags.theme.ts
@@ -0,0 +1,93 @@
+import { tv } from 'tailwind-variants';
+import type { VariantProps } from 'tailwind-variants';
+
+export const tagsTheme = tv(
+  {
+    slots: {
+      wrapper: ['flex', 'gap-1.5', 'rounded-lg', 'border'],
+      icon: ['h-4', 'w-4'],
+      label: ['font-inter', 'text-xs'],
+    },
+    variants: {
+      type: {
+        attention: {
+          icon: ['text-elements-warning'],
+        },
+        negative: {
+          icon: ['text-elements-danger'],
+        },
+        positive: {
+          icon: ['text-elements-success'],
+        },
+        emphasized: {
+          icon: ['text-elements-on-secondary'],
+        },
+        neutral: {
+          icon: ['text-elements-mid-em'],
+        },
+      },
+      style: {
+        default: {},
+        minimal: {
+          wrapper: ['border-border-interactive', 'bg-controls-tertiary'],
+          label: ['text-elements-high-em'],
+        },
+      },
+      size: {
+        sm: {
+          wrapper: ['px-2', 'py-2'],
+        },
+        xs: {
+          wrapper: ['px-2', 'py-1.5'],
+        },
+      },
+    },
+    compoundVariants: [
+      {
+        type: 'attention',
+        style: 'default',
+        class: {
+          wrapper: ['border-orange-200', 'bg-orange-50'],
+        },
+      },
+      {
+        type: 'negative',
+        style: 'default',
+        class: {
+          wrapper: ['border-rose-200', 'bg-rose-50'],
+        },
+      },
+      {
+        type: 'positive',
+        style: 'default',
+        class: {
+          wrapper: ['border-emerald-200', 'bg-emerald-50'],
+        },
+      },
+      {
+        type: 'emphasized',
+        style: 'default',
+        class: {
+          wrapper: ['border-snowball-200', 'bg-snowball-50'],
+        },
+      },
+      {
+        type: 'neutral',
+        style: 'default',
+        class: {
+          wrapper: ['border-gray-200', 'bg-gray-50'],
+        },
+      },
+    ],
+    defaultVariants: {
+      type: 'attention',
+      style: 'default',
+      size: 'sm',
+    },
+  },
+  {
+    responsiveVariants: true,
+  },
+);
+
+export type TagsTheme = VariantProps<typeof tagsTheme>;
diff --git a/packages/frontend/src/components/shared/Tags/Tags.tsx b/packages/frontend/src/components/shared/Tags/Tags.tsx
new file mode 100644
index 0000000..9cdb123
--- /dev/null
+++ b/packages/frontend/src/components/shared/Tags/Tags.tsx
@@ -0,0 +1,75 @@
+import React, {
+  type ReactNode,
+  type ComponentPropsWithoutRef,
+  useMemo,
+} from 'react';
+import { TagsTheme, tagsTheme } from './Tags.theme';
+import { cloneIcon } from 'utils/cloneIcon';
+
+type TagsProps = ComponentPropsWithoutRef<'div'> &
+  TagsTheme & {
+    /**
+     * The optional left icon element for a component.
+     * @type {ReactNode}
+     */
+    leftIcon?: ReactNode;
+    /**
+     * The optional right icon element to display.
+     * @type {ReactNode}
+     */
+    rightIcon?: ReactNode;
+    /**
+     * The optional type of the tags component.
+     * @type {TagsTheme['type']}
+     **/
+    type?: TagsTheme['type'];
+    /**
+     * The optional style of the tags component.
+     * @type {TagsTheme['style']}
+     */
+    style?: TagsTheme['style'];
+    /**
+     * The optional size of the tags component.
+     * @type {TagsTheme['size']}
+     */
+    size?: TagsTheme['size'];
+  };
+
+export const Tags = ({
+  children,
+  leftIcon,
+  rightIcon,
+  type = 'attention',
+  style = 'default',
+  size = 'sm',
+}: TagsProps) => {
+  const {
+    wrapper: wrapperCls,
+    icon: iconCls,
+    label: labelCls,
+  } = tagsTheme({
+    type,
+    style,
+    size,
+  });
+
+  const renderLeftIcon = useMemo(() => {
+    if (!leftIcon) return null;
+    return <div className={iconCls()}>{cloneIcon(leftIcon, { size: 16 })}</div>;
+  }, [iconCls, leftIcon]);
+
+  const renderRightIcon = useMemo(() => {
+    if (!rightIcon) return null;
+    return (
+      <div className={iconCls()}>{cloneIcon(rightIcon, { size: 16 })}</div>
+    );
+  }, [iconCls, rightIcon]);
+
+  return (
+    <div className={wrapperCls()}>
+      {renderLeftIcon}
+      <p className={labelCls()}>{children}</p>
+      {renderRightIcon}
+    </div>
+  );
+};
diff --git a/packages/frontend/src/components/shared/Tags/index.ts b/packages/frontend/src/components/shared/Tags/index.ts
new file mode 100644
index 0000000..de1af19
--- /dev/null
+++ b/packages/frontend/src/components/shared/Tags/index.ts
@@ -0,0 +1,2 @@
+export * from './Tags';
+export * from './Tags.theme';