diff --git a/packages/timo-design-system/src/components/index.ts b/packages/timo-design-system/src/components/index.ts
index 7917669..986513a 100644
--- a/packages/timo-design-system/src/components/index.ts
+++ b/packages/timo-design-system/src/components/index.ts
@@ -5,3 +5,4 @@ export { Tag } from "@components/tag/Tag";
 export { PriorityIcon } from "@components/priority-icon/PriorityIcon";
 export { CreateButton } from "@components/button/create-button/CreateButton";
 export { TodayBadge } from "@components/badge/today-badge/TodayBadge";
+export { TogglePanel } from "@components/toggle-panel/TogglePanel";
diff --git a/packages/timo-design-system/src/components/toggle-panel/TogglePanel.stories.tsx b/packages/timo-design-system/src/components/toggle-panel/TogglePanel.stories.tsx
new file mode 100644
index 0000000..0f39c36
--- /dev/null
+++ b/packages/timo-design-system/src/components/toggle-panel/TogglePanel.stories.tsx
@@ -0,0 +1,114 @@
+import {
+  TogglePanel,
+  TogglePanelValue,
+} from "@components/toggle-panel/TogglePanel";
+import { useEffect, useState } from "react";
+
+import type { Meta, StoryObj } from "@storybook/react";
+
+const meta = {
+  title: "Components/TogglePanel",
+  component: TogglePanel,
+  parameters: {
+    layout: "centered",
+  },
+  args: {
+    value: "timebox",
+    onChange: () => {},
+  },
+} satisfies Meta<typeof TogglePanel>;
+
+export default meta;
+type Story = StoryObj<typeof meta>;
+
+const PlaygroundTogglePanel = ({
+  width,
+  ...args
+}: React.ComponentProps<typeof TogglePanel> & { width: string }) => {
+  const [value, setValue] = useState<TogglePanelValue>(args.value);
+
+  useEffect(() => {
+    setValue(args.value);
+  }, [args.value]);
+
+  return (
+    <div className={width}>
+      <TogglePanel {...args} value={value} onChange={setValue} />
+    </div>
+  );
+};
+
+export const Default: Story = {
+  render: (args) => <PlaygroundTogglePanel {...args} width="w-67" />,
+};
+
+export const Big: Story = {
+  args: {
+    value: "timer",
+  },
+  render: (args) => <PlaygroundTogglePanel {...args} width="w-101" />,
+};
+
+const TogglePanelWithPanel = (
+  args: React.ComponentProps<typeof TogglePanel>,
+) => {
+  const [value, setValue] = useState<TogglePanelValue>(args.value);
+
+  useEffect(() => {
+    setValue(args.value);
+  }, [args.value]);
+
+  return (
+    <div className="w-67">
+      <TogglePanel
+        {...args}
+        id="toggle-panel-demo"
+        value={value}
+        onChange={setValue}
+        timeboxControls="toggle-panel-demo-timebox-panel"
+        timerControls="toggle-panel-demo-timer-panel"
+      />
+      <div
+        id="toggle-panel-demo-timebox-panel"
+        role="tabpanel"
+        aria-labelledby="toggle-panel-demo-timebox-tab"
+        hidden={value !== "timebox"}
+        className="bg-timo-blue-100 mt-4 rounded-lg p-4 text-sm"
+      >
+        Timebox 관련 콘텐츠 영역
+      </div>
+      <div
+        id="toggle-panel-demo-timer-panel"
+        role="tabpanel"
+        aria-labelledby="toggle-panel-demo-timer-tab"
+        hidden={value !== "timer"}
+        className="border-timo-gray-500 mt-4 rounded-lg border p-4 text-sm"
+      >
+        Timer 관련 콘텐츠 영역
+      </div>
+    </div>
+  );
+};
+
+export const WithPanel: Story = {
+  render: (args) => <TogglePanelWithPanel {...args} />,
+};
+
+export const AllSizes: Story = {
+  render: () => (
+    <div className="flex flex-col items-start gap-6">
+      <div className="flex flex-col items-start gap-2">
+        <p className="text-xs">Default (268px)</p>
+        <div className="w-67">
+          <TogglePanel value="timebox" onChange={() => {}} />
+        </div>
+      </div>
+      <div className="flex flex-col items-start gap-2">
+        <p className="text-xs">Big (404px)</p>
+        <div className="w-101">
+          <TogglePanel value="timer" onChange={() => {}} />
+        </div>
+      </div>
+    </div>
+  ),
+};
diff --git a/packages/timo-design-system/src/components/toggle-panel/TogglePanel.tsx b/packages/timo-design-system/src/components/toggle-panel/TogglePanel.tsx
new file mode 100644
index 0000000..3ac34ec
--- /dev/null
+++ b/packages/timo-design-system/src/components/toggle-panel/TogglePanel.tsx
@@ -0,0 +1,85 @@
+import { cn } from "@lib";
+import { useId, useRef } from "react";
+
+import type { KeyboardEvent, RefObject } from "react";
+
+export type TogglePanelValue = "timebox" | "timer";
+
+export interface TogglePanelProps {
+  id?: string;
+  value: TogglePanelValue;
+  onChange: (value: TogglePanelValue) => void;
+  timeboxControls?: string;
+  timerControls?: string;
+}
+
+interface TogglePanelOption {
+  value: TogglePanelValue;
+  label: string;
+  ref: RefObject<HTMLButtonElement | null>;
+  controls?: string;
+}
+
+export const TogglePanel = ({
+  id: idProp,
+  value,
+  onChange,
+  timeboxControls,
+  timerControls,
+}: TogglePanelProps) => {
+  const generatedId = useId();
+  const id = idProp ?? generatedId;
+  const timeboxRef = useRef<HTMLButtonElement>(null);
+  const timerRef = useRef<HTMLButtonElement>(null);
+
+  const options: TogglePanelOption[] = [
+    {
+      value: "timebox",
+      label: "Timebox",
+      ref: timeboxRef,
+      controls: timeboxControls,
+    },
+    { value: "timer", label: "Timer", ref: timerRef, controls: timerControls },
+  ];
+
+  const handleKeyDown = (event: KeyboardEvent<HTMLDivElement>) => {
+    if (event.key !== "ArrowLeft" && event.key !== "ArrowRight") return;
+
+    event.preventDefault();
+    const next = options.find((option) => option.value !== value);
+    if (!next) return;
+    onChange(next.value);
+    next.ref.current?.focus();
+  };
+
+  return (
+    <div
+      role="tablist"
+      tabIndex={-1}
+      onKeyDown={handleKeyDown}
+      className="flex h-7.5 w-full overflow-hidden rounded-[4px]"
+    >
+      {options.map((option) => (
+        <button
+          key={option.value}
+          ref={option.ref}
+          type="button"
+          id={`${id}-${option.value}-tab`}
+          role="tab"
+          aria-selected={value === option.value}
+          aria-controls={option.controls}
+          tabIndex={value === option.value ? 0 : -1}
+          onClick={() => onChange(option.value)}
+          className={cn(
+            "typo-body-sb-12 flex flex-1 items-center justify-center px-4 whitespace-nowrap",
+            value === option.value
+              ? "bg-timo-black text-white"
+              : "bg-timo-gray-300 text-timo-black",
+          )}
+        >
+          {option.label}
+        </button>
+      ))}
+    </div>
+  );
+};