diff --git a/app/core/navigation/src/commonMain/kotlin/io/github/taetae98coding/diary/core/navigation/tag/TagDestination.kt b/app/core/navigation/src/commonMain/kotlin/io/github/taetae98coding/diary/core/navigation/tag/TagDestination.kt
new file mode 100644
index 00000000..4f7be878
--- /dev/null
+++ b/app/core/navigation/src/commonMain/kotlin/io/github/taetae98coding/diary/core/navigation/tag/TagDestination.kt
@@ -0,0 +1,6 @@
+package io.github.taetae98coding.diary.core.navigation.tag
+
+import kotlinx.serialization.Serializable
+
+@Serializable
+public data object TagDestination
diff --git a/app/core/resources/src/commonMain/composeResources/values-ko/strings.xml b/app/core/resources/src/commonMain/composeResources/values-ko/strings.xml
index 67d216a0..ed7c0ec6 100644
--- a/app/core/resources/src/commonMain/composeResources/values-ko/strings.xml
+++ b/app/core/resources/src/commonMain/composeResources/values-ko/strings.xml
@@ -14,6 +14,7 @@
     <string name="title">제목</string>
     <string name="description">설명</string>
     <string name="date">날짜</string>
+    <string name="tag">태그</string>
 
     <string name="year_and_month">%1$d년 %2$d월</string>
     <string name="month_and_day">%1$d월 %2$d일</string>
diff --git a/app/core/resources/src/commonMain/composeResources/values/strings.xml b/app/core/resources/src/commonMain/composeResources/values/strings.xml
index 837fae89..dd88a2eb 100644
--- a/app/core/resources/src/commonMain/composeResources/values/strings.xml
+++ b/app/core/resources/src/commonMain/composeResources/values/strings.xml
@@ -14,6 +14,7 @@
     <string name="title">Title</string>
     <string name="description">Description</string>
     <string name="date">Date</string>
+    <string name="tag">Tag</string>
 
     <string name="year_and_month">%1$d. %2$d.</string>
     <string name="month_and_day">%1$d. %2$d.</string>
diff --git a/app/core/resources/src/commonMain/kotlin/io/github/taetae98coding/diary/core/resources/icon/TagIcon.kt b/app/core/resources/src/commonMain/kotlin/io/github/taetae98coding/diary/core/resources/icon/TagIcon.kt
new file mode 100644
index 00000000..c88c9a9c
--- /dev/null
+++ b/app/core/resources/src/commonMain/kotlin/io/github/taetae98coding/diary/core/resources/icon/TagIcon.kt
@@ -0,0 +1,18 @@
+package io.github.taetae98coding.diary.core.resources.icon
+
+import androidx.compose.material.icons.Icons
+import androidx.compose.material.icons.rounded.Tag
+import androidx.compose.material3.Icon
+import androidx.compose.runtime.Composable
+import androidx.compose.ui.Modifier
+
+@Composable
+public fun TagIcon(
+    modifier: Modifier = Modifier,
+) {
+    Icon(
+        imageVector = Icons.Rounded.Tag,
+        contentDescription = null,
+        modifier = modifier,
+    )
+}
diff --git a/app/feature/memo/src/commonMain/kotlin/io/github/taetae98coding/diary/feature/memo/detail/MemoDetailScreen.kt b/app/feature/memo/src/commonMain/kotlin/io/github/taetae98coding/diary/feature/memo/detail/MemoDetailScreen.kt
index 9ff3134a..7cc9bd54 100644
--- a/app/feature/memo/src/commonMain/kotlin/io/github/taetae98coding/diary/feature/memo/detail/MemoDetailScreen.kt
+++ b/app/feature/memo/src/commonMain/kotlin/io/github/taetae98coding/diary/feature/memo/detail/MemoDetailScreen.kt
@@ -73,7 +73,7 @@ internal fun MemoDetailScreen(
                             }
                         }
 
-                        else -> Unit
+                        is MemoDetailNavigationButton.None -> Unit
                     }
                 },
                 actions = {
@@ -111,7 +111,7 @@ internal fun MemoDetailScreen(
                     }
                 }
 
-                else -> Unit
+                is MemoDetailFloatingButton.None -> Unit
             }
         },
     ) {
diff --git a/app/feature/tag/build.gradle.kts b/app/feature/tag/build.gradle.kts
new file mode 100644
index 00000000..322c149b
--- /dev/null
+++ b/app/feature/tag/build.gradle.kts
@@ -0,0 +1,16 @@
+plugins {
+    id("diary.app.feature")
+}
+
+kotlin {
+    sourceSets {
+        commonMain {
+            dependencies {
+            }
+        }
+    }
+}
+
+android {
+    namespace = "${Build.NAMESPACE}.feature.tag"
+}
diff --git a/app/feature/tag/src/commonMain/kotlin/io/github/taetae98coding/diary/feature/tag/TagNavigation.kt b/app/feature/tag/src/commonMain/kotlin/io/github/taetae98coding/diary/feature/tag/TagNavigation.kt
new file mode 100644
index 00000000..fce4f59a
--- /dev/null
+++ b/app/feature/tag/src/commonMain/kotlin/io/github/taetae98coding/diary/feature/tag/TagNavigation.kt
@@ -0,0 +1,14 @@
+package io.github.taetae98coding.diary.feature.tag
+
+import androidx.navigation.NavController
+import androidx.navigation.NavGraphBuilder
+import androidx.navigation.compose.composable
+import io.github.taetae98coding.diary.core.navigation.tag.TagDestination
+
+public fun NavGraphBuilder.tagNavigation(
+    navController: NavController,
+) {
+    composable<TagDestination> {
+        TagRoute()
+    }
+}
diff --git a/app/feature/tag/src/commonMain/kotlin/io/github/taetae98coding/diary/feature/tag/TagRoute.kt b/app/feature/tag/src/commonMain/kotlin/io/github/taetae98coding/diary/feature/tag/TagRoute.kt
new file mode 100644
index 00000000..2cbf32e6
--- /dev/null
+++ b/app/feature/tag/src/commonMain/kotlin/io/github/taetae98coding/diary/feature/tag/TagRoute.kt
@@ -0,0 +1,93 @@
+package io.github.taetae98coding.diary.feature.tag
+
+import androidx.compose.material3.adaptive.ExperimentalMaterial3AdaptiveApi
+import androidx.compose.material3.adaptive.layout.AnimatedPane
+import androidx.compose.material3.adaptive.layout.ListDetailPaneScaffold
+import androidx.compose.material3.adaptive.layout.PaneAdaptedValue
+import androidx.compose.material3.adaptive.layout.ThreePaneScaffoldRole
+import androidx.compose.material3.adaptive.navigation.rememberListDetailPaneScaffoldNavigator
+import androidx.compose.runtime.Composable
+import androidx.compose.runtime.derivedStateOf
+import androidx.compose.runtime.getValue
+import androidx.compose.runtime.remember
+import androidx.compose.ui.Modifier
+import io.github.taetae98coding.diary.feature.tag.detail.TagDetailFloatingButton
+import io.github.taetae98coding.diary.feature.tag.detail.TagDetailNavigationButton
+import io.github.taetae98coding.diary.feature.tag.detail.TagDetailScreen
+import io.github.taetae98coding.diary.feature.tag.list.TagListFloatingButton
+import io.github.taetae98coding.diary.feature.tag.list.TagListScreen
+
+@OptIn(ExperimentalMaterial3AdaptiveApi::class)
+@Composable
+internal fun TagRoute(
+    modifier: Modifier = Modifier,
+) {
+    val navigator = rememberListDetailPaneScaffoldNavigator<String?>()
+
+    ListDetailPaneScaffold(
+        directive = navigator.scaffoldDirective,
+        value = navigator.scaffoldValue,
+        listPane = {
+            AnimatedPane {
+                val isFloatingVisible by remember {
+                    derivedStateOf {
+                        val isAdd = navigator.currentDestination?.content == null
+                        val isListVisible = navigator.scaffoldValue.secondary == PaneAdaptedValue.Expanded
+                        val isDetailVisible = navigator.scaffoldValue.primary == PaneAdaptedValue.Expanded
+
+                        isAdd && isListVisible && !isDetailVisible
+                    }
+                }
+
+                TagListScreen(
+                    floatingButtonProvider = {
+                        if (isFloatingVisible) {
+                            TagListFloatingButton.Add(onAdd = { navigator.navigateTo(ThreePaneScaffoldRole.Primary) })
+                        } else {
+                            TagListFloatingButton.None
+                        }
+                    },
+                )
+            }
+        },
+        detailPane = {
+            val isNavigateUpVisible by remember {
+                derivedStateOf {
+                    val isListVisible = navigator.scaffoldValue.secondary == PaneAdaptedValue.Expanded
+                    val isDetailVisible = navigator.scaffoldValue.primary == PaneAdaptedValue.Expanded
+
+                    !isListVisible && isDetailVisible
+                }
+            }
+
+            val isFloatingVisible by remember {
+                derivedStateOf {
+                    val isAdd = navigator.currentDestination?.content == null
+                    val isDetailVisible = navigator.scaffoldValue.primary == PaneAdaptedValue.Expanded
+
+                    isAdd && isDetailVisible
+                }
+            }
+
+            AnimatedPane {
+                TagDetailScreen(
+                    navigateButtonProvider = {
+                        if (isNavigateUpVisible) {
+                            TagDetailNavigationButton.NavigateUp(onNavigateUp = navigator::navigateBack)
+                        } else {
+                            TagDetailNavigationButton.None
+                        }
+                    },
+                    floatingButtonProvider = {
+                        if (isFloatingVisible) {
+                            TagDetailFloatingButton.Add(onAdd = { })
+                        } else {
+                            TagDetailFloatingButton.None
+                        }
+                    },
+                )
+            }
+        },
+        modifier = modifier,
+    )
+}
diff --git a/app/feature/tag/src/commonMain/kotlin/io/github/taetae98coding/diary/feature/tag/detail/TagDetailFloatingButton.kt b/app/feature/tag/src/commonMain/kotlin/io/github/taetae98coding/diary/feature/tag/detail/TagDetailFloatingButton.kt
new file mode 100644
index 00000000..2ecc5321
--- /dev/null
+++ b/app/feature/tag/src/commonMain/kotlin/io/github/taetae98coding/diary/feature/tag/detail/TagDetailFloatingButton.kt
@@ -0,0 +1,6 @@
+package io.github.taetae98coding.diary.feature.tag.detail
+
+internal sealed class TagDetailFloatingButton {
+    data object None : TagDetailFloatingButton()
+    data class Add(val onAdd: () -> Unit) : TagDetailFloatingButton()
+}
diff --git a/app/feature/tag/src/commonMain/kotlin/io/github/taetae98coding/diary/feature/tag/detail/TagDetailNavigationButton.kt b/app/feature/tag/src/commonMain/kotlin/io/github/taetae98coding/diary/feature/tag/detail/TagDetailNavigationButton.kt
new file mode 100644
index 00000000..9bf91a40
--- /dev/null
+++ b/app/feature/tag/src/commonMain/kotlin/io/github/taetae98coding/diary/feature/tag/detail/TagDetailNavigationButton.kt
@@ -0,0 +1,6 @@
+package io.github.taetae98coding.diary.feature.tag.detail
+
+internal sealed class TagDetailNavigationButton {
+    data object None : TagDetailNavigationButton()
+    data class NavigateUp(val onNavigateUp: () -> Unit) : TagDetailNavigationButton()
+}
diff --git a/app/feature/tag/src/commonMain/kotlin/io/github/taetae98coding/diary/feature/tag/detail/TagDetailScreen.kt b/app/feature/tag/src/commonMain/kotlin/io/github/taetae98coding/diary/feature/tag/detail/TagDetailScreen.kt
new file mode 100644
index 00000000..a35da054
--- /dev/null
+++ b/app/feature/tag/src/commonMain/kotlin/io/github/taetae98coding/diary/feature/tag/detail/TagDetailScreen.kt
@@ -0,0 +1,51 @@
+package io.github.taetae98coding.diary.feature.tag.detail
+
+import androidx.compose.material3.ExperimentalMaterial3Api
+import androidx.compose.material3.FloatingActionButton
+import androidx.compose.material3.IconButton
+import androidx.compose.material3.Scaffold
+import androidx.compose.material3.TopAppBar
+import androidx.compose.runtime.Composable
+import androidx.compose.ui.Modifier
+import io.github.taetae98coding.diary.core.resources.icon.AddIcon
+import io.github.taetae98coding.diary.core.resources.icon.NavigateUpIcon
+
+@OptIn(ExperimentalMaterial3Api::class)
+@Composable
+internal fun TagDetailScreen(
+    navigateButtonProvider: () -> TagDetailNavigationButton,
+    floatingButtonProvider: () -> TagDetailFloatingButton,
+    modifier: Modifier = Modifier,
+) {
+    Scaffold(
+        modifier = modifier,
+        topBar = {
+            TopAppBar(
+                title = {},
+                navigationIcon = {
+                    when (val button = navigateButtonProvider()) {
+                        is TagDetailNavigationButton.NavigateUp -> {
+                            IconButton(onClick = button.onNavigateUp) {
+                                NavigateUpIcon()
+                            }
+                        }
+
+                        is TagDetailNavigationButton.None -> Unit
+                    }
+                },
+            )
+        },
+        floatingActionButton = {
+            when(val button = floatingButtonProvider()) {
+                is TagDetailFloatingButton.Add -> {
+                    FloatingActionButton(onClick = button.onAdd) {
+                        AddIcon()
+                    }
+                }
+                is TagDetailFloatingButton.None -> Unit
+            }
+        },
+    ) {
+
+    }
+}
diff --git a/app/feature/tag/src/commonMain/kotlin/io/github/taetae98coding/diary/feature/tag/list/TagListFloatingButton.kt b/app/feature/tag/src/commonMain/kotlin/io/github/taetae98coding/diary/feature/tag/list/TagListFloatingButton.kt
new file mode 100644
index 00000000..413e5b5b
--- /dev/null
+++ b/app/feature/tag/src/commonMain/kotlin/io/github/taetae98coding/diary/feature/tag/list/TagListFloatingButton.kt
@@ -0,0 +1,6 @@
+package io.github.taetae98coding.diary.feature.tag.list
+
+internal sealed class TagListFloatingButton {
+    data object None : TagListFloatingButton()
+    data class Add(val onAdd: () -> Unit) : TagListFloatingButton()
+}
diff --git a/app/feature/tag/src/commonMain/kotlin/io/github/taetae98coding/diary/feature/tag/list/TagListScreen.kt b/app/feature/tag/src/commonMain/kotlin/io/github/taetae98coding/diary/feature/tag/list/TagListScreen.kt
new file mode 100644
index 00000000..a3c1271d
--- /dev/null
+++ b/app/feature/tag/src/commonMain/kotlin/io/github/taetae98coding/diary/feature/tag/list/TagListScreen.kt
@@ -0,0 +1,51 @@
+package io.github.taetae98coding.diary.feature.tag.list
+
+import androidx.compose.foundation.layout.Box
+import androidx.compose.foundation.layout.fillMaxSize
+import androidx.compose.foundation.layout.padding
+import androidx.compose.material3.ExperimentalMaterial3Api
+import androidx.compose.material3.FloatingActionButton
+import androidx.compose.material3.Scaffold
+import androidx.compose.material3.Text
+import androidx.compose.material3.TopAppBar
+import androidx.compose.runtime.Composable
+import androidx.compose.ui.Alignment
+import androidx.compose.ui.Modifier
+import io.github.taetae98coding.diary.core.resources.Res
+import io.github.taetae98coding.diary.core.resources.icon.AddIcon
+import io.github.taetae98coding.diary.core.resources.tag
+import org.jetbrains.compose.resources.stringResource
+
+@OptIn(ExperimentalMaterial3Api::class)
+@Composable
+internal fun TagListScreen(
+    floatingButtonProvider: () -> TagListFloatingButton,
+    modifier: Modifier = Modifier,
+) {
+    Scaffold(
+        modifier = modifier,
+        topBar = {
+            TopAppBar(
+                title = { Text(text = stringResource(Res.string.tag)) },
+            )
+        },
+        floatingActionButton = {
+            when(val button = floatingButtonProvider()) {
+                is TagListFloatingButton.Add -> {
+                    FloatingActionButton(onClick = button.onAdd) {
+                        AddIcon()
+                    }
+                }
+                is TagListFloatingButton.None -> Unit
+            }
+        },
+    ) {
+        Box(
+            modifier = Modifier.fillMaxSize()
+                .padding(it),
+            contentAlignment = Alignment.Center,
+        ) {
+            Text(text = "태그 없어")
+        }
+    }
+}
diff --git a/app/platform/common/build.gradle.kts b/app/platform/common/build.gradle.kts
index 209b0741..8ca99abf 100644
--- a/app/platform/common/build.gradle.kts
+++ b/app/platform/common/build.gradle.kts
@@ -27,6 +27,7 @@ kotlin {
                 implementation(project(":app:core:holiday-service"))
 
                 implementation(project(":app:feature:memo"))
+                implementation(project(":app:feature:tag"))
                 implementation(project(":app:feature:calendar"))
                 implementation(project(":app:feature:more"))
                 implementation(project(":app:feature:account"))
diff --git a/app/platform/common/src/commonMain/kotlin/io/github/taetae98coding/diary/app/App.kt b/app/platform/common/src/commonMain/kotlin/io/github/taetae98coding/diary/app/App.kt
index efdf640b..e2cb32db 100644
--- a/app/platform/common/src/commonMain/kotlin/io/github/taetae98coding/diary/app/App.kt
+++ b/app/platform/common/src/commonMain/kotlin/io/github/taetae98coding/diary/app/App.kt
@@ -21,9 +21,11 @@ import io.github.taetae98coding.diary.core.design.system.theme.DiaryTheme
 import io.github.taetae98coding.diary.core.navigation.calendar.CalendarDestination
 import io.github.taetae98coding.diary.core.navigation.memo.MemoDestination
 import io.github.taetae98coding.diary.core.navigation.more.MoreDestination
+import io.github.taetae98coding.diary.core.navigation.tag.TagDestination
 import io.github.taetae98coding.diary.core.resources.icon.CalendarIcon
 import io.github.taetae98coding.diary.core.resources.icon.MemoIcon
 import io.github.taetae98coding.diary.core.resources.icon.MoreIcon
+import io.github.taetae98coding.diary.core.resources.icon.TagIcon
 import org.jetbrains.compose.resources.stringResource
 
 @Composable
@@ -45,6 +47,7 @@ private fun AppScaffold(
     val isNavigationVisible by remember {
         derivedStateOf {
             val visibleDestination = listOf(
+                TagDestination::class,
                 MemoDestination::class,
                 CalendarDestination::class,
                 MoreDestination::class,
@@ -62,6 +65,7 @@ private fun AppScaffold(
         navigationSuiteItems = {
             listOf(
 //                AppNavigation.Memo,
+                AppNavigation.Tag,
                 AppNavigation.Calendar,
                 AppNavigation.More,
             ).forEach { navigation ->
@@ -99,5 +103,6 @@ private fun AppNavigationIcon(
         AppNavigation.Memo -> MemoIcon(modifier = modifier)
         AppNavigation.Calendar -> CalendarIcon(modifier = modifier)
         AppNavigation.More -> MoreIcon(modifier = modifier)
+        AppNavigation.Tag -> TagIcon(modifier = modifier)
     }
 }
diff --git a/app/platform/common/src/commonMain/kotlin/io/github/taetae98coding/diary/app/AppNavHost.kt b/app/platform/common/src/commonMain/kotlin/io/github/taetae98coding/diary/app/AppNavHost.kt
index 5699e549..7e11c8e6 100644
--- a/app/platform/common/src/commonMain/kotlin/io/github/taetae98coding/diary/app/AppNavHost.kt
+++ b/app/platform/common/src/commonMain/kotlin/io/github/taetae98coding/diary/app/AppNavHost.kt
@@ -9,6 +9,7 @@ import io.github.taetae98coding.diary.feature.account.accountNavigation
 import io.github.taetae98coding.diary.feature.calendar.calendarNavigation
 import io.github.taetae98coding.diary.feature.memo.memoNavigation
 import io.github.taetae98coding.diary.feature.more.moreNavigation
+import io.github.taetae98coding.diary.feature.tag.tagNavigation
 
 @Composable
 internal fun AppNavHost(
@@ -21,6 +22,7 @@ internal fun AppNavHost(
         modifier = modifier,
     ) {
         memoNavigation(navController = state.navController)
+        tagNavigation(navController = state.navController)
         calendarNavigation(navController = state.navController)
         moreNavigation(navController = state.navController)
         accountNavigation(navController = state.navController)
diff --git a/app/platform/common/src/commonMain/kotlin/io/github/taetae98coding/diary/app/navigation/AppNavigation.kt b/app/platform/common/src/commonMain/kotlin/io/github/taetae98coding/diary/app/navigation/AppNavigation.kt
index a159440e..a41d5638 100644
--- a/app/platform/common/src/commonMain/kotlin/io/github/taetae98coding/diary/app/navigation/AppNavigation.kt
+++ b/app/platform/common/src/commonMain/kotlin/io/github/taetae98coding/diary/app/navigation/AppNavigation.kt
@@ -3,10 +3,12 @@ package io.github.taetae98coding.diary.app.navigation
 import io.github.taetae98coding.diary.core.navigation.calendar.CalendarDestination
 import io.github.taetae98coding.diary.core.navigation.memo.MemoDestination
 import io.github.taetae98coding.diary.core.navigation.more.MoreDestination
+import io.github.taetae98coding.diary.core.navigation.tag.TagDestination
 import io.github.taetae98coding.diary.core.resources.Res
 import io.github.taetae98coding.diary.core.resources.calendar
 import io.github.taetae98coding.diary.core.resources.memo
 import io.github.taetae98coding.diary.core.resources.more
+import io.github.taetae98coding.diary.core.resources.tag
 import org.jetbrains.compose.resources.StringResource
 
 internal enum class AppNavigation(
@@ -18,6 +20,11 @@ internal enum class AppNavigation(
         route = MemoDestination,
     ),
 
+    Tag(
+        title = Res.string.tag,
+        route = TagDestination,
+    ),
+
     Calendar(
         title = Res.string.calendar,
         route = CalendarDestination,
diff --git a/settings.gradle.kts b/settings.gradle.kts
index 0031627f..5e161526 100644
--- a/settings.gradle.kts
+++ b/settings.gradle.kts
@@ -77,6 +77,7 @@ include(":app:domain:fcm")
 include(":app:domain:credential")
 
 include(":app:feature:memo")
+include(":app:feature:tag")
 include(":app:feature:calendar")
 include(":app:feature:more")
 include(":app:feature:account")