diff --git a/src/Domain/Models/Entities/Tag.php b/src/Domain/Models/Entities/Tag.php
new file mode 100644
index 0000000..449c8df
--- /dev/null
+++ b/src/Domain/Models/Entities/Tag.php
@@ -0,0 +1,60 @@
+<?php
+
+declare(strict_types=1);
+
+namespace Domain\Models\Entities;
+use Domain\Models\ValueObjects\Tag\TagId;
+use Domain\Models\ValueObjects\Tag\TagName;
+use Shared\DDD\Models\AggregateRoot;
+use Shared\DDD\Models\HasTimestampIdentifier;
+
+/**
+ * @implements \Shared\DDD\Models\AggregateRoot<\Domain\Models\ValueObjects\Tag\TagId>
+ */
+final readonly class Tag implements AggregateRoot, HasTimestampIdentifier
+{
+    private function __construct(
+        public TagId $id,
+        public TagName $value,
+        public ?\DateTimeInterface $updatedAt = null,
+    ) {
+    }
+
+    public function id(): TagId
+    {
+        return $this->id;
+    }
+
+    public function createdAt(): \DateTimeInterface
+    {
+        return $this->id->toDateTime();
+    }
+
+    public function updatedAt(): ?\DateTimeInterface
+    {
+        return $this->updatedAt;
+    }
+
+    public static function create(
+        TagName $value,
+        ?\DateTimeInterface $updatedAt = null,
+    ): Tag {
+        return new self(
+            id: TagId::generate(),
+            value: $value,
+            updatedAt: $updatedAt,
+        );
+    }
+
+    public static function hydrate(
+        TagId $id,
+        TagName $value,
+        ?\DateTimeInterface $updatedAt = null,
+    ): self {
+        return new self(
+            id: $id,
+            value: $value,
+            updatedAt: $updatedAt,
+        );
+    }
+}
diff --git a/src/Domain/Models/ValueObjects/Tag/TagId.php b/src/Domain/Models/ValueObjects/Tag/TagId.php
new file mode 100644
index 0000000..9ae28e2
--- /dev/null
+++ b/src/Domain/Models/ValueObjects/Tag/TagId.php
@@ -0,0 +1,16 @@
+<?php
+
+declare(strict_types=1);
+
+namespace Domain\Models\ValueObjects\Tag;
+
+use Ramsey\Uuid\Uuid;
+use Shared\DDD\Models\Uuidv7EntityId;
+
+final readonly class TagId extends Uuidv7EntityId
+{
+    public static function generate(): self
+    {
+        return new self(Uuid::uuid7());
+    }
+}
diff --git a/src/Domain/Models/ValueObjects/Tag/TagName.php b/src/Domain/Models/ValueObjects/Tag/TagName.php
new file mode 100644
index 0000000..10cc16e
--- /dev/null
+++ b/src/Domain/Models/ValueObjects/Tag/TagName.php
@@ -0,0 +1,18 @@
+<?php
+
+declare(strict_types=1);
+
+namespace Domain\Models\ValueObjects\Tag;
+
+final readonly class TagName
+{
+    public function __construct(
+        public string $value,
+    ) {
+        $trimmed = trim($value);
+
+        if ($trimmed === '') {
+            throw new \DomainException('Tag name cannot be empty.');
+        }
+    }
+}
diff --git a/tests/Unit/Domain/Models/Entities/TagTest.php b/tests/Unit/Domain/Models/Entities/TagTest.php
new file mode 100644
index 0000000..95f4149
--- /dev/null
+++ b/tests/Unit/Domain/Models/Entities/TagTest.php
@@ -0,0 +1,103 @@
+<?php
+
+declare(strict_types=1);
+
+namespace Tests\Unit\Domain\Models\Entities;
+
+use Carbon\CarbonImmutable;
+use Domain\Models\ValueObjects\Tag\TagId;
+use Domain\Models\ValueObjects\Tag\TagName;
+use Domain\Models\Entities\Tag;
+use Ramsey\Uuid\Uuid;
+
+covers(Tag::class);
+
+describe('tag', function (): void {
+    afterEach(function (): void {
+        CarbonImmutable::setTestNow();
+    });
+
+    it('creates a tag', function (): void {
+        // GIVEN
+        $id    = TagId::generate();
+        $value = new TagName('Name');
+
+        // WHEN
+        $tag = Tag::hydrate(
+            $id,
+            $value,
+        );
+
+        // THEN
+        expect($tag->id())->toBe($id)
+            ->and($tag->value)->toBe($value)
+            ->and($tag->updatedAt)->toBeNull()
+            ->and($tag->updatedAt())->toBeNull();
+    });
+
+    it('creates a tag with an explicit updatedAt date', function (): void {
+        // GIVEN
+        $id        = TagId::generate();
+        $name      = new TagName('Name');
+        $updatedAt = new \DateTimeImmutable('2026-09-22 10:00:00', new \DateTimeZone('UTC'));
+
+        // WHEN
+        $tag = Tag::hydrate(
+            $id,
+            $name,
+            $updatedAt
+        );
+
+        // THEN
+        expect($tag->updatedAt)->toBe($updatedAt)
+            ->and($tag->updatedAt())->toBe($updatedAt);
+    });
+
+    it('creates a new tag with a freshly generated id', function (): void {
+        // GIVEN
+        $value = new TagName('Name');
+
+        // WHEN
+        $tag = Tag::create(
+            $value,
+        );
+
+        // THEN
+        expect($tag->id())->toBeInstanceOf(TagId::class)
+            ->and($tag->value)->toBe($value)
+            ->and($tag->updatedAt)->toBeNull()
+            ->and($tag->updatedAt())->toBeNull();
+    });
+
+    it('generates a different id for each created tag', function (): void {
+        // GIVEN
+        $value = new TagName('Name');
+
+        // WHEN
+        $firstTag  = Tag::create(
+            $value
+        );
+        $secondTag = Tag::create(
+            $value
+        );
+
+        // THEN
+        expect($firstTag->id()->equals($secondTag->id()))->toBeFalse();
+    });
+
+    it('returns the creation date extracted from the id', function (): void {
+        // GIVEN
+        $expected  = new \DateTimeImmutable('2024-06-15 12:34:56.789000', new \DateTimeZone('UTC'));
+        $id        = new TagId(Uuid::uuid7($expected));
+        $tag    = Tag::hydrate(
+            $id,
+            new TagName('Name'),
+        );
+
+        // WHEN
+        $result = $tag->createdAt();
+
+        // THEN
+        expect($result->format('Y-m-d H:i:s.v'))->toBe($expected->format('Y-m-d H:i:s.v'));
+    });
+});
diff --git a/tests/Unit/Domain/Models/ValueObjects/Tag/TagIdTest.php b/tests/Unit/Domain/Models/ValueObjects/Tag/TagIdTest.php
new file mode 100644
index 0000000..298d233
--- /dev/null
+++ b/tests/Unit/Domain/Models/ValueObjects/Tag/TagIdTest.php
@@ -0,0 +1,28 @@
+<?php
+
+declare(strict_types=1);
+
+namespace Tests\Unit\Domain\Models\ValueObjects\Tag;
+
+use Domain\Models\ValueObjects\Tag\TagId;
+
+covers(TagId::class);
+
+describe('brand id', function (): void {
+    it('generates a unique tag id', function (): void {
+        // WHEN
+        $id = TagId::generate();
+
+        // THEN
+        expect($id)->toBeInstanceOf(TagId::class);
+    });
+
+    it('generates different ids on each call', function (): void {
+        // WHEN
+        $first  = TagId::generate();
+        $second = TagId::generate();
+
+        // THEN
+        expect((string) $first)->not->toBe((string) $second);
+    });
+});
diff --git a/tests/Unit/Domain/Models/ValueObjects/Tag/TagNameTest.php b/tests/Unit/Domain/Models/ValueObjects/Tag/TagNameTest.php
new file mode 100644
index 0000000..be3f6b4
--- /dev/null
+++ b/tests/Unit/Domain/Models/ValueObjects/Tag/TagNameTest.php
@@ -0,0 +1,30 @@
+<?php
+
+declare(strict_types=1);
+
+namespace Tests\Unit\Domain\Models\ValueObjects\Tag;
+
+use Domain\Models\ValueObjects\Tag\TagName;
+
+covers(TagName::class);
+
+describe('tag name', function (): void {
+    it('creates a valid tag name', function (): void {
+        // GIVEN
+        $value = 'Name';
+
+        // WHEN
+        $name = new TagName($value);
+
+        // THEN
+        expect($name->value)->toBe($value);
+    });
+
+    it('rejects invalid tag name', function (): void {
+        // GIVEN
+        $value = '';
+
+        // GIVEN / THEN
+        expect(fn (): TagName => new TagName($value))->toThrow(\DomainException::class);
+    });
+});