diff --git a/packages/core/src/components/tabs/index.ts b/packages/core/src/components/tabs/index.ts
new file mode 100644
index 0000000..0c8c895
--- /dev/null
+++ b/packages/core/src/components/tabs/index.ts
@@ -0,0 +1,18 @@
+import { useTabsContext } from "./tabs-context";
+import { TabsList } from "./tabs-list";
+import { TabsPanel } from "./tabs-panel";
+import { TabsRoot } from "./tabs-root";
+import { TabsTab } from "./tabs-tab";
+
+export const Tabs = Object.assign(TabsRoot, {
+  List: TabsList,
+  Tab: TabsTab,
+  Panel: TabsPanel,
+  useContext: useTabsContext,
+});
+
+export type { TabsRootProps } from "./tabs-root";
+export type { TabsListProps } from "./tabs-list";
+export type { TabsTabProps } from "./tabs-tab";
+export type { TabsPanelProps } from "./tabs-panel";
+export type { TabsContextValue } from "./tabs-context";
diff --git a/packages/core/src/components/tabs/tabs-context.ts b/packages/core/src/components/tabs/tabs-context.ts
new file mode 100644
index 0000000..0be580e
--- /dev/null
+++ b/packages/core/src/components/tabs/tabs-context.ts
@@ -0,0 +1,29 @@
+import type { Accessor } from "solid-js";
+import { createContext, useContext } from "solid-js";
+
+/** Context shared between all Tabs parts. */
+export interface TabsContextValue {
+  activeTab: Accessor<string | undefined>;
+  setActiveTab: (value: string) => void;
+  baseId: string;
+  orientation: Accessor<"horizontal" | "vertical">;
+  activationMode: Accessor<"automatic" | "manual">;
+}
+
+const TabsContext = createContext<TabsContextValue>();
+
+/**
+ * Returns the Tabs context. Throws if used outside <Tabs>.
+ */
+export function useTabsContext(): TabsContextValue {
+  const ctx = useContext(TabsContext);
+  if (!ctx) {
+    throw new Error(
+      "[PettyUI] Tabs parts must be used inside <Tabs>.\n" +
+        "  Fix: Wrap Tabs.List, Tabs.Tab, and Tabs.Panel inside <Tabs>.",
+    );
+  }
+  return ctx;
+}
+
+export const TabsContextProvider = TabsContext.Provider;
diff --git a/packages/core/src/components/tabs/tabs-list.tsx b/packages/core/src/components/tabs/tabs-list.tsx
new file mode 100644
index 0000000..dcb8ff7
--- /dev/null
+++ b/packages/core/src/components/tabs/tabs-list.tsx
@@ -0,0 +1,59 @@
+import type { JSX } from "solid-js";
+import { splitProps } from "solid-js";
+import { useTabsContext } from "./tabs-context";
+
+/** Props for Tabs.List. */
+export interface TabsListProps extends JSX.HTMLAttributes<HTMLDivElement> {
+  children?: JSX.Element;
+}
+
+/** Container for Tab elements. Handles arrow key navigation. */
+export function TabsList(props: TabsListProps): JSX.Element {
+  const [local, rest] = splitProps(props, ["children", "onKeyDown"]);
+  const ctx = useTabsContext();
+
+  const handleKeyDown: JSX.EventHandler<HTMLDivElement, KeyboardEvent> = (e) => {
+    if (typeof local.onKeyDown === "function") local.onKeyDown(e);
+    const isHorizontal = ctx.orientation() === "horizontal";
+    const nextKey = isHorizontal ? "ArrowRight" : "ArrowDown";
+    const prevKey = isHorizontal ? "ArrowLeft" : "ArrowUp";
+
+    const tabs = Array.from(
+      (e.currentTarget as HTMLDivElement).querySelectorAll<HTMLButtonElement>(
+        "[role='tab']:not([disabled])",
+      ),
+    );
+    const focused = document.activeElement as HTMLButtonElement;
+    const index = tabs.indexOf(focused);
+    if (index === -1) return;
+
+    let next: HTMLButtonElement | undefined;
+    if (e.key === nextKey) {
+      e.preventDefault();
+      next = tabs[(index + 1) % tabs.length];
+    } else if (e.key === prevKey) {
+      e.preventDefault();
+      next = tabs[(index - 1 + tabs.length) % tabs.length];
+    } else if (e.key === "Home") {
+      e.preventDefault();
+      next = tabs[0];
+    } else if (e.key === "End") {
+      e.preventDefault();
+      next = tabs[tabs.length - 1];
+    }
+
+    if (next) {
+      next.focus();
+      if (ctx.activationMode() === "automatic") {
+        const value = next.getAttribute("data-value");
+        if (value) ctx.setActiveTab(value);
+      }
+    }
+  };
+
+  return (
+    <div role="tablist" aria-orientation={ctx.orientation()} onKeyDown={handleKeyDown} {...rest}>
+      {local.children}
+    </div>
+  );
+}
diff --git a/packages/core/src/components/tabs/tabs-panel.tsx b/packages/core/src/components/tabs/tabs-panel.tsx
new file mode 100644
index 0000000..f57f15d
--- /dev/null
+++ b/packages/core/src/components/tabs/tabs-panel.tsx
@@ -0,0 +1,32 @@
+import type { JSX } from "solid-js";
+import { splitProps } from "solid-js";
+import { useTabsContext } from "./tabs-context";
+
+/** Props for a Tab content panel. */
+export interface TabsPanelProps extends JSX.HTMLAttributes<HTMLDivElement> {
+  value: string;
+  children?: JSX.Element;
+}
+
+/** Content panel associated with a Tab. Hidden when its tab is not active. */
+export function TabsPanel(props: TabsPanelProps): JSX.Element {
+  const [local, rest] = splitProps(props, ["value", "children"]);
+  const ctx = useTabsContext();
+
+  const isActive = () => ctx.activeTab() === local.value;
+
+  return (
+    <div
+      role="tabpanel"
+      id={`${ctx.baseId}-panel-${local.value}`}
+      aria-labelledby={`${ctx.baseId}-tab-${local.value}`}
+      data-state={isActive() ? "active" : "inactive"}
+      hidden={!isActive() || undefined}
+      // biome-ignore lint/a11y/noNoninteractiveTabindex: tabpanel role requires tabIndex per WAI-ARIA spec
+      tabIndex={0}
+      {...rest}
+    >
+      {local.children}
+    </div>
+  );
+}
diff --git a/packages/core/src/components/tabs/tabs-root.tsx b/packages/core/src/components/tabs/tabs-root.tsx
new file mode 100644
index 0000000..5a151bd
--- /dev/null
+++ b/packages/core/src/components/tabs/tabs-root.tsx
@@ -0,0 +1,59 @@
+import type { JSX } from "solid-js";
+import { createUniqueId, splitProps } from "solid-js";
+import { createControllableSignal } from "../../primitives/create-controllable-signal";
+import { TabsContextProvider, type TabsContextValue } from "./tabs-context";
+
+/** Props for the Tabs root component. */
+export interface TabsRootProps extends JSX.HTMLAttributes<HTMLDivElement> {
+  /** Controlled active tab value. */
+  value?: string;
+  /** Initial active tab value (uncontrolled). */
+  defaultValue?: string;
+  /** Called when the active tab changes. */
+  onValueChange?: ((value: string) => void) | undefined;
+  /** @default "horizontal" */
+  orientation?: "horizontal" | "vertical";
+  /** automatic: activates on focus; manual: activates on click/Enter/Space. @default "automatic" */
+  activationMode?: "automatic" | "manual";
+  children: JSX.Element;
+}
+
+/**
+ * Root container for the Tabs component. Manages which tab is active.
+ */
+export function TabsRoot(props: TabsRootProps): JSX.Element {
+  const [local, rest] = splitProps(props, [
+    "value",
+    "defaultValue",
+    "onValueChange",
+    "orientation",
+    "activationMode",
+    "children",
+  ]);
+
+  const baseId = createUniqueId();
+
+  const [activeTab, setActiveTab] = createControllableSignal<string | undefined>({
+    value: () => local.value,
+    defaultValue: () => local.defaultValue,
+    onChange: (v) => {
+      if (v !== undefined) local.onValueChange?.(v);
+    },
+  });
+
+  const ctx: TabsContextValue = {
+    activeTab,
+    setActiveTab: (v) => setActiveTab(v),
+    baseId,
+    orientation: () => local.orientation ?? "horizontal",
+    activationMode: () => local.activationMode ?? "automatic",
+  };
+
+  return (
+    <TabsContextProvider value={ctx}>
+      <div data-orientation={local.orientation ?? "horizontal"} {...rest}>
+        {local.children}
+      </div>
+    </TabsContextProvider>
+  );
+}
diff --git a/packages/core/src/components/tabs/tabs-tab.tsx b/packages/core/src/components/tabs/tabs-tab.tsx
new file mode 100644
index 0000000..946dbf7
--- /dev/null
+++ b/packages/core/src/components/tabs/tabs-tab.tsx
@@ -0,0 +1,41 @@
+import type { JSX } from "solid-js";
+import { splitProps } from "solid-js";
+import { useTabsContext } from "./tabs-context";
+
+/** Props for a single Tab button. */
+export interface TabsTabProps extends JSX.ButtonHTMLAttributes<HTMLButtonElement> {
+  value: string;
+  disabled?: boolean;
+  children?: JSX.Element;
+}
+
+/** A single tab button. Activates the corresponding panel when clicked. */
+export function TabsTab(props: TabsTabProps): JSX.Element {
+  const [local, rest] = splitProps(props, ["value", "disabled", "children", "onClick"]);
+  const ctx = useTabsContext();
+
+  const isActive = () => ctx.activeTab() === local.value;
+
+  const handleClick: JSX.EventHandler<HTMLButtonElement, MouseEvent> = (e) => {
+    if (typeof local.onClick === "function") local.onClick(e);
+    if (!local.disabled) ctx.setActiveTab(local.value);
+  };
+
+  return (
+    <button
+      type="button"
+      role="tab"
+      id={`${ctx.baseId}-tab-${local.value}`}
+      aria-selected={isActive() ? "true" : "false"}
+      aria-controls={`${ctx.baseId}-panel-${local.value}`}
+      data-value={local.value}
+      data-state={isActive() ? "active" : "inactive"}
+      tabIndex={isActive() ? 0 : -1}
+      disabled={local.disabled}
+      onClick={handleClick}
+      {...rest}
+    >
+      {local.children}
+    </button>
+  );
+}
diff --git a/packages/core/tests/components/tabs/tabs.test.tsx b/packages/core/tests/components/tabs/tabs.test.tsx
new file mode 100644
index 0000000..94f4671
--- /dev/null
+++ b/packages/core/tests/components/tabs/tabs.test.tsx
@@ -0,0 +1,110 @@
+// packages/core/tests/components/tabs/tabs.test.tsx
+import { fireEvent, render, screen } from "@solidjs/testing-library";
+import { describe, expect, it } from "vitest";
+import { Tabs } from "../../../src/components/tabs/index";
+
+describe("Tabs", () => {
+  it("first tab is selected when defaultValue matches", () => {
+    render(() => (
+      <Tabs defaultValue="a">
+        <Tabs.List>
+          <Tabs.Tab value="a">Tab A</Tabs.Tab>
+          <Tabs.Tab value="b">Tab B</Tabs.Tab>
+        </Tabs.List>
+        <Tabs.Panel value="a">Panel A</Tabs.Panel>
+        <Tabs.Panel value="b">Panel B</Tabs.Panel>
+      </Tabs>
+    ));
+    expect(screen.getByText("Tab A").getAttribute("aria-selected")).toBe("true");
+    expect(screen.getByText("Tab B").getAttribute("aria-selected")).toBe("false");
+  });
+
+  it("clicking a tab activates it", () => {
+    render(() => (
+      <Tabs defaultValue="a">
+        <Tabs.List>
+          <Tabs.Tab value="a">Tab A</Tabs.Tab>
+          <Tabs.Tab value="b">Tab B</Tabs.Tab>
+        </Tabs.List>
+        <Tabs.Panel value="a">Panel A</Tabs.Panel>
+        <Tabs.Panel value="b">Panel B</Tabs.Panel>
+      </Tabs>
+    ));
+    fireEvent.click(screen.getByText("Tab B"));
+    expect(screen.getByText("Tab B").getAttribute("aria-selected")).toBe("true");
+    expect(screen.getByText("Tab A").getAttribute("aria-selected")).toBe("false");
+  });
+
+  it("inactive panels are hidden", () => {
+    render(() => (
+      <Tabs defaultValue="a">
+        <Tabs.List>
+          <Tabs.Tab value="a">Tab A</Tabs.Tab>
+          <Tabs.Tab value="b">Tab B</Tabs.Tab>
+        </Tabs.List>
+        <Tabs.Panel value="a" data-testid="panel-a">Panel A</Tabs.Panel>
+        <Tabs.Panel value="b" data-testid="panel-b">Panel B</Tabs.Panel>
+      </Tabs>
+    ));
+    expect(screen.getByTestId("panel-a")).not.toHaveAttribute("hidden");
+    expect(screen.getByTestId("panel-b")).toHaveAttribute("hidden");
+  });
+
+  it("tab has role=tab and panel has role=tabpanel", () => {
+    render(() => (
+      <Tabs defaultValue="a">
+        <Tabs.List>
+          <Tabs.Tab value="a">Tab A</Tabs.Tab>
+        </Tabs.List>
+        <Tabs.Panel value="a">Panel A</Tabs.Panel>
+      </Tabs>
+    ));
+    expect(screen.getByRole("tab")).toBeTruthy();
+    expect(screen.getByRole("tabpanel")).toBeTruthy();
+  });
+
+  it("tab aria-controls matches panel id", () => {
+    render(() => (
+      <Tabs defaultValue="a">
+        <Tabs.List>
+          <Tabs.Tab value="a">Tab A</Tabs.Tab>
+        </Tabs.List>
+        <Tabs.Panel value="a" data-testid="panel">Panel A</Tabs.Panel>
+      </Tabs>
+    ));
+    const tab = screen.getByRole("tab");
+    const panel = screen.getByTestId("panel");
+    expect(tab.getAttribute("aria-controls")).toBe(panel.id);
+  });
+
+  it("ArrowRight moves to next tab", () => {
+    render(() => (
+      <Tabs defaultValue="a">
+        <Tabs.List>
+          <Tabs.Tab value="a">Tab A</Tabs.Tab>
+          <Tabs.Tab value="b">Tab B</Tabs.Tab>
+        </Tabs.List>
+        <Tabs.Panel value="a">Panel A</Tabs.Panel>
+        <Tabs.Panel value="b">Panel B</Tabs.Panel>
+      </Tabs>
+    ));
+    const tabA = screen.getByText("Tab A");
+    tabA.focus();
+    fireEvent.keyDown(tabA, { key: "ArrowRight" });
+    expect(document.activeElement).toBe(screen.getByText("Tab B"));
+  });
+
+  it("controlled value", () => {
+    render(() => (
+      <Tabs value="b" onValueChange={() => {}}>
+        <Tabs.List>
+          <Tabs.Tab value="a">Tab A</Tabs.Tab>
+          <Tabs.Tab value="b">Tab B</Tabs.Tab>
+        </Tabs.List>
+        <Tabs.Panel value="a">Panel A</Tabs.Panel>
+        <Tabs.Panel value="b">Panel B</Tabs.Panel>
+      </Tabs>
+    ));
+    expect(screen.getByText("Tab B").getAttribute("aria-selected")).toBe("true");
+  });
+});