diff --git a/src/main/assistant/assistant-database.test.ts b/src/main/assistant/assistant-database.test.ts
index 89fc9538..84c28659 100644
--- a/src/main/assistant/assistant-database.test.ts
+++ b/src/main/assistant/assistant-database.test.ts
@@ -7805,8 +7805,8 @@ describe('AssistantDatabase', () => {
       const retagged = database.updateMagicNote({ noteId: work.id, tags: ['Work'], expectedRevision: work.revision })
       expect(retagged.tags).toEqual(['Work'])
       expect(retagged.revision).toBe(work.revision + 1)
-      // "Project A" lost its last note and is removed.
-      expect(database.listMagicNoteTags().map((tag) => tag.name)).not.toContain('Project A')
+       // Tags remain available after their last note link is removed.
+       expect(database.listMagicNoteTags().map((tag) => tag.name)).toContain('Project A')
       expect(() => database.updateMagicNote({ noteId: work.id, tags: [], expectedRevision: work.revision })).toThrow()
       expect(database.getMagicNote(work.id).tags).toEqual(['Work'])
 
@@ -7820,19 +7820,23 @@ describe('AssistantDatabase', () => {
       const merged = database.renameMagicNoteTag({ tagId: workTag.id, name: 'Personal' })
       expect(merged).toMatchObject({ merged: true, tag: { name: 'personal', noteCount: 3 } })
       expect(database.getMagicNote(both.id).tags).toEqual(['personal'])
-      expect(database.listMagicNoteTags()).toHaveLength(1)
+       expect(database.listMagicNoteTags().map((tag) => tag.name)).toEqual(['personal', 'Project A'])
 
       const calls = onMagicNotesChanged.mock.calls.length
       database.deleteMagicNoteTag(merged.tag.id)
       expect(onMagicNotesChanged).toHaveBeenCalledTimes(calls + 1)
-      expect(database.listMagicNoteTags()).toEqual([])
-      expect(database.getMagicNote(personal.id)).toMatchObject({ title: 'Personal', tags: [] })
-      expect(() => database.deleteMagicNoteTag(merged.tag.id)).toThrow('标签不存在')
-      expect(() => database.renameMagicNoteTag({ tagId: merged.tag.id, name: 'x' })).toThrow('标签不存在')
+       expect(database.listMagicNoteTags().map((tag) => tag.name)).toEqual(['Project A'])
+       expect(database.getMagicNote(personal.id)).toMatchObject({ title: 'Personal', tags: [] })
+       expect(() => database.deleteMagicNoteTag(merged.tag.id)).toThrow('标签不存在')
+       expect(() => database.renameMagicNoteTag({ tagId: merged.tag.id, name: 'x' })).toThrow('标签不存在')
 
-      database.updateMagicNote({ noteId: personal.id, tags: ['Solo'], expectedRevision: database.getMagicNote(personal.id).revision })
+       const empty = database.createMagicNoteTag({ name: 'Ideas' })
+       expect(empty).toEqual(expect.objectContaining({ name: 'Ideas', noteCount: 0 }))
+       expect(database.listMagicNoteTags().map((tag) => tag.name)).toContain('Ideas')
+
+       database.updateMagicNote({ noteId: personal.id, tags: ['Solo'], expectedRevision: database.getMagicNote(personal.id).revision })
       database.deleteMagicNote(personal.id)
-      expect(database.listMagicNoteTags()).toEqual([])
+       expect(database.listMagicNoteTags().map((tag) => tag.name)).toEqual(['Ideas', 'Project A', 'Solo'])
     } finally {
       database.close()
     }
diff --git a/src/main/assistant/assistant-database.ts b/src/main/assistant/assistant-database.ts
index a5d3670a..90c976c7 100644
--- a/src/main/assistant/assistant-database.ts
+++ b/src/main/assistant/assistant-database.ts
@@ -4169,13 +4169,30 @@ export class AssistantDatabase {
          FROM magic_note_tags t
          LEFT JOIN magic_note_tag_links l ON l.tag_id = t.id
          GROUP BY t.id
-         HAVING note_count > 0
          ORDER BY note_count DESC, t.name_key ASC`
       )
       .all() as MagicNoteTagRow[]
     return rows.map(toMagicNoteTag)
   }
 
+  createMagicNoteTag(input: { name: string }): MagicNoteTag {
+    const database = this.requireDatabase()
+    const now = new Date().toISOString()
+    const id = randomUUID()
+    const key = magicNoteTagKey(input.name)
+    try {
+      database.prepare(
+        `INSERT INTO magic_note_tags (id, name, name_key, created_at, updated_at)
+         VALUES (?, ?, ?, ?, ?)`
+      ).run(id, input.name, key, now, now)
+    } catch (error) {
+      if (error instanceof Error && error.message.includes('UNIQUE')) throw new Error('标签已存在')
+      throw error
+    }
+    this.options.onMagicNotesChanged?.()
+    return { id, name: input.name, noteCount: 0 }
+  }
+
   /**
    * Renames a tag across every note. When the new name matches another tag,
    * the two merge: links move to the existing tag and the old tag is removed.
@@ -4286,14 +4303,6 @@ export class AssistantDatabase {
       }
       insertLink.run(noteId, tag.id, position, now)
     })
-    this.deleteOrphanMagicNoteTags(database)
-  }
-
-  private deleteOrphanMagicNoteTags(database: DatabaseSync): void {
-    database.exec(
-      `DELETE FROM magic_note_tags
-       WHERE NOT EXISTS (SELECT 1 FROM magic_note_tag_links l WHERE l.tag_id = magic_note_tags.id)`
-    )
   }
 
   getMagicNote(noteId: string): MagicNoteDetail {
@@ -4474,7 +4483,6 @@ export class AssistantDatabase {
       if (result.changes !== 1) {
         throw new Error('笔记不存在')
       }
-      this.deleteOrphanMagicNoteTags(database)
       database.exec('COMMIT')
     } catch (error) {
       database.exec('ROLLBACK')
diff --git a/src/main/desktop-storage-contracts.ts b/src/main/desktop-storage-contracts.ts
index 422ad382..5b604431 100644
--- a/src/main/desktop-storage-contracts.ts
+++ b/src/main/desktop-storage-contracts.ts
@@ -20,7 +20,7 @@ export const assistantStorageMethods = [
   'deleteLocalConversation', 'getOrCreateRemoteConversation', 'appendConversationMessage',
   'appendRemoteConversationMessage', 'claimChannelEvent', 'releaseChannelEvent',
   'enqueueChannelResult', 'markChannelResult', 'listUndeliveredChannelResults',
-  'listMagicNotes', 'listMagicNoteTags', 'renameMagicNoteTag', 'deleteMagicNoteTag',
+  'listMagicNotes', 'listMagicNoteTags', 'createMagicNoteTag', 'renameMagicNoteTag', 'deleteMagicNoteTag',
   'getMagicNote', 'getMagicNoteContext', 'createMagicNote', 'updateMagicNote',
   'deleteMagicNote', 'createMagicNoteEntry', 'updateMagicNoteEntry', 'deleteMagicNoteEntry',
   'getMagicNoteEntry', 'saveMagicNoteAnalysis', 'listMagicTodos', 'getMagicTodoStatus',
diff --git a/src/main/magic-notes/magic-notes-ipc.ts b/src/main/magic-notes/magic-notes-ipc.ts
index a3a3cfb1..876c5312 100644
--- a/src/main/magic-notes/magic-notes-ipc.ts
+++ b/src/main/magic-notes/magic-notes-ipc.ts
@@ -8,6 +8,7 @@ import {
   magicNoteEntryCreateSchema,
   magicNoteEntryDeleteSchema,
   magicNoteEntryUpdateSchema,
+  magicNoteTagCreateSchema,
   magicNoteTagDeleteSchema,
   magicNoteTagRenameSchema,
   magicNoteUpdateSchema,
@@ -62,6 +63,11 @@ export function registerMagicNotesIpcHandlers(
     return assistantDatabase.renameMagicNoteTag(magicNoteTagRenameSchema.parse(input))
   })
 
+  registerHandler(ipcChannels.magicNotesCreateTag, (event, input: unknown) => {
+    assertTrustedSender(event, window)
+    return assistantDatabase.createMagicNoteTag(magicNoteTagCreateSchema.parse(input))
+  })
+
   registerHandler(ipcChannels.magicNotesDeleteTag, (event, input: unknown) => {
     assertTrustedSender(event, window)
     const { tagId } = magicNoteTagDeleteSchema.parse(input)
diff --git a/src/preload/index.ts b/src/preload/index.ts
index 67a309fb..19c86869 100644
--- a/src/preload/index.ts
+++ b/src/preload/index.ts
@@ -167,6 +167,7 @@ import type {
   MagicNoteCreateResult,
   MagicNoteSummary,
   MagicNoteEntryCreateResult,
+  MagicNoteTag,
   MagicNoteTagRenameResult,
   MagicNotesSnapshot,
   MagicTodoItem,
@@ -1707,6 +1708,11 @@ const desktopApi: DesktopApi = {
     remove: async (noteId: string) => {
       await ipcRenderer.invoke(ipcChannels.magicNotesDelete, { noteId })
     },
+    createTag: (input) =>
+      ipcRenderer.invoke(
+        ipcChannels.magicNotesCreateTag,
+        input
+      ) as Promise<MagicNoteTag>,
     renameTag: (input) =>
       ipcRenderer.invoke(
         ipcChannels.magicNotesRenameTag,
diff --git a/src/renderer/src/App.test.tsx b/src/renderer/src/App.test.tsx
index e3949948..909c588d 100644
--- a/src/renderer/src/App.test.tsx
+++ b/src/renderer/src/App.test.tsx
@@ -963,6 +963,7 @@ const api: DesktopApi & RuntimeNativeClientApi = {
   magicNotes: {
     search: vi.fn(async () => []),
     list: vi.fn(async () => ({ notes: [], tags: [] })),
+    createTag: vi.fn(async () => ({ id: 'unused-tag', name: 'unused', noteCount: 0 })),
     renameTag: vi.fn(async () => {
       throw new Error("not used");
     }),
diff --git a/src/renderer/src/MagicNoteTags.tsx b/src/renderer/src/MagicNoteTags.tsx
index e973af0e..1ec30e0b 100644
--- a/src/renderer/src/MagicNoteTags.tsx
+++ b/src/renderer/src/MagicNoteTags.tsx
@@ -317,11 +317,13 @@ export function MagicNoteTagManagerButton({
 export function MagicNoteTagManager({
   tags,
   onClose,
+  onCreate,
   onRename,
   onDelete
 }: {
   tags: MagicNoteTag[]
   onClose: () => void
+  onCreate: (name: string) => Promise<MagicNoteTag | undefined>
   onRename: (tag: MagicNoteTag, name: string) => Promise<MagicNoteTagRenameResult | undefined>
   onDelete: (tag: MagicNoteTag) => Promise<boolean>
 }): React.JSX.Element {
@@ -332,6 +334,8 @@ export function MagicNoteTagManager({
   const descriptionId = useId()
   const [editingId, setEditingId] = useState('')
   const [draft, setDraft] = useState('')
+  const [creating, setCreating] = useState(false)
+  const [createDraft, setCreateDraft] = useState('')
   const [deletingId, setDeletingId] = useState('')
   const [error, setError] = useState('')
   const [busy, setBusy] = useState(false)
@@ -383,6 +387,21 @@ export function MagicNoteTagManager({
     }
   }
 
+  const submitCreate = async (): Promise<void> => {
+    if (busy) return
+    const problem = tagNameError(createDraft)
+    if (problem) { setError(problem); return }
+    setBusy(true)
+    const created = await onCreate(createDraft.trim())
+    setBusy(false)
+    if (created) {
+      setCreateDraft('')
+      setCreating(false)
+      setError('')
+      requestAnimationFrame(() => document.getElementById(`magic-note-tag-rename-${created.id}`)?.focus())
+    }
+  }
+
   return createPortal(
     <div className="custom-task-dialog">
       <section
@@ -411,6 +430,27 @@ export function MagicNoteTagManager({
           </button>
         </header>
         <div className="magic-note-tag-manager__body" aria-busy={busy}>
+          {creating ? (
+            <form className="magic-note-tag-manager__create" onSubmit={(event) => { event.preventDefault(); void submitCreate() }}>
+              <input
+                autoFocus
+                aria-label={t('tags.inputLabel')}
+                aria-invalid={Boolean(error)}
+                maxLength={MAGIC_NOTE_TAG_MAX_LENGTH}
+                placeholder={t('tags.inputPlaceholder')}
+                value={createDraft}
+                disabled={busy}
+                onChange={(event) => { setCreateDraft(event.target.value); setError('') }}
+              />
+              <button type="submit" className="primary-button" disabled={busy}>{t('tags.createButton')}</button>
+              <button type="button" className="secondary-button" disabled={busy} onClick={() => { setCreating(false); setCreateDraft(''); setError('') }}>{t('tags.cancel')}</button>
+              {error && <small className="magic-notes-field-error" role="alert">{error}</small>}
+            </form>
+          ) : (
+            <button type="button" className="secondary-button magic-note-tag-manager__create-button" disabled={busy} onClick={() => { setCreating(true); setError('') }}>
+              <Plus aria-hidden="true" size={14} />{t('tags.createButton')}
+            </button>
+          )}
           {tags.length === 0 ? (
             <p className="magic-notes-muted">{t('tags.managerEmpty')}</p>
           ) : (
diff --git a/src/renderer/src/MagicNotesWorkspace.tsx b/src/renderer/src/MagicNotesWorkspace.tsx
index 31003316..c496ea47 100644
--- a/src/renderer/src/MagicNotesWorkspace.tsx
+++ b/src/renderer/src/MagicNotesWorkspace.tsx
@@ -1776,6 +1776,22 @@ function MagicNotesWorkspaceView({
     setNarrowNotesOpen(false)
     document.getElementById('magic-notes-list-toggle')?.focus({ preventScroll: true })
   }
+
+  const createNoteTag = async (name: string): Promise<MagicNoteTag | undefined> => {
+    const operation = 'create-tag'
+    if (!beginBusy(operation)) return undefined
+    try {
+      const tag = await window.goodbuddy.magicNotes.createTag({ name })
+      notifySuccess(t('tags.created'))
+      await refreshNotes(requestedNoteIdRef.current, true)
+      return tag
+    } catch (error) {
+      notifyError(error)
+      return undefined
+    } finally {
+      endBusy(operation)
+    }
+  }
   useEffect(() => {
     if (notesDrawerOpen) document.querySelector<HTMLInputElement>('#magic-library-panel-notes input[type="search"]')?.focus({ preventScroll: true })
   }, [notesDrawerOpen])
@@ -3393,6 +3409,7 @@ function MagicNotesWorkspaceView({
         <MagicNoteTagManager
           tags={noteTags}
           onClose={() => setTagManagerOpen(false)}
+          onCreate={createNoteTag}
           onRename={renameNoteTag}
           onDelete={deleteNoteTag}
         />
diff --git a/src/renderer/src/i18n/locales/en-US/magicNotes.ts b/src/renderer/src/i18n/locales/en-US/magicNotes.ts
index ddfe3731..9a6b7d7e 100644
--- a/src/renderer/src/i18n/locales/en-US/magicNotes.ts
+++ b/src/renderer/src/i18n/locales/en-US/magicNotes.ts
@@ -135,12 +135,13 @@ export const magicNotes = {
     inputPlaceholder: 'Type and press Enter',
     suggestionsLabel: 'Existing tags',
     create: 'Create "{{name}}"',
+    createButton: 'New tag',
     remove: 'Remove tag {{name}}',
     limitReached: 'A note can have at most {{count}} tags',
     manage: 'Manage tags',
     managerTitle: 'Manage tags',
     managerDescription: 'Renaming or deleting a tag updates every note. Notes themselves are never deleted.',
-    managerEmpty: 'No tags yet. Open a note and add one below its title.',
+    managerEmpty: 'No tags yet. Create one here or add one below a note title.',
     noteCountOne: '{{count}} note',
     noteCountOther: '{{count}} notes',
     rename: 'Rename',
@@ -154,7 +155,8 @@ export const magicNotes = {
     mergeHint: 'A tag named "{{name}}" already exists. Saving merges the two tags.',
     renamed: 'Tag renamed',
     merged: 'Tag merged into "{{name}}"',
-    deleted: 'Tag deleted'
+    deleted: 'Tag deleted',
+    created: 'Tag created'
   },
   todos: {
     listLabel: 'To-do list',
diff --git a/src/renderer/src/i18n/locales/zh-CN/magicNotes.ts b/src/renderer/src/i18n/locales/zh-CN/magicNotes.ts
index 2ebd3065..3c886355 100644
--- a/src/renderer/src/i18n/locales/zh-CN/magicNotes.ts
+++ b/src/renderer/src/i18n/locales/zh-CN/magicNotes.ts
@@ -130,12 +130,13 @@ export const magicNotes = {
     inputPlaceholder: '输入后按回车',
     suggestionsLabel: '已有标签',
     create: '新建“{{name}}”',
+    createButton: '新建标签',
     remove: '移除标签 {{name}}',
     limitReached: '每篇笔记最多 {{count}} 个标签',
     manage: '管理标签',
     managerTitle: '管理标签',
     managerDescription: '重命名或删除标签会同步到所有笔记，笔记本身不会被删除。',
-    managerEmpty: '还没有标签。打开一篇笔记，在标题下方添加。',
+    managerEmpty: '还没有标签。可以在这里新建，也可以在笔记标题下方添加。',
     noteCountOne: '{{count}} 篇笔记',
     noteCountOther: '{{count}} 篇笔记',
     rename: '重命名',
@@ -149,7 +150,8 @@ export const magicNotes = {
     mergeHint: '已有同名标签“{{name}}”，保存后两个标签会合并。',
     renamed: '标签已重命名',
     merged: '标签已合并到“{{name}}”',
-    deleted: '标签已删除'
+    deleted: '标签已删除',
+    created: '标签已创建'
   },
   todos: {
     listLabel: '待办列表',
diff --git a/src/renderer/src/styles.css b/src/renderer/src/styles.css
index b128aadd..c9cb250f 100644
--- a/src/renderer/src/styles.css
+++ b/src/renderer/src/styles.css
@@ -1673,6 +1673,46 @@
   padding: var(--space-2) var(--space-5) var(--space-5);
 }
 
+.magic-note-tag-manager__create {
+  display: flex;
+  align-items: center;
+  gap: var(--space-2);
+  padding-block: var(--space-2) var(--space-3);
+}
+
+.magic-note-tag-manager__create > input {
+  box-sizing: border-box;
+  width: auto;
+  min-width: 0;
+  min-height: var(--control-height);
+  flex: 1 1 auto;
+  padding: 0 var(--space-3);
+  border: 1px solid var(--border-control);
+  border-radius: var(--radius-control);
+  background: var(--surface-raised);
+  color: var(--text-primary);
+}
+
+.magic-note-tag-manager__create > button {
+  flex: 0 0 auto;
+  min-height: var(--control-height);
+  white-space: nowrap;
+}
+
+.magic-note-tag-manager__create > small {
+  flex-basis: 100%;
+}
+
+@media (max-width: 520px) {
+  .magic-note-tag-manager__create {
+    flex-wrap: wrap;
+  }
+
+  .magic-note-tag-manager__create > input {
+    flex-basis: 100%;
+  }
+}
+
 .magic-note-tag-manager__list {
   display: grid;
   margin: 0;
@@ -2393,7 +2433,7 @@
   position: absolute;
   top: var(--space-2);
   right: var(--space-2);
-  opacity: 0;
+  opacity: 1;
 }
 
 .magic-note-row:hover .magic-note-more,
diff --git a/src/shared/contracts.ts b/src/shared/contracts.ts
index 9f7694fe..5aa77545 100644
--- a/src/shared/contracts.ts
+++ b/src/shared/contracts.ts
@@ -2363,6 +2363,9 @@ export type DesktopApi = {
     create: (input: MagicNoteCreateInput) => Promise<MagicNoteCreateResult>
     update: (input: MagicNoteUpdateInput) => Promise<MagicNoteDetail>
     remove: (noteId: string) => Promise<void>
+    createTag: (
+      input: import('./magic-notes-contracts').MagicNoteTagCreateInput
+    ) => Promise<import('./magic-notes-contracts').MagicNoteTag>
     renameTag: (
       input: import('./magic-notes-contracts').MagicNoteTagRenameInput
     ) => Promise<import('./magic-notes-contracts').MagicNoteTagRenameResult>
diff --git a/src/shared/ipc-channels.ts b/src/shared/ipc-channels.ts
index 4261a92f..464c62f9 100644
--- a/src/shared/ipc-channels.ts
+++ b/src/shared/ipc-channels.ts
@@ -350,6 +350,7 @@ export const ipcChannels = {
   magicNotesCreate: 'magic-notes:create',
   magicNotesUpdate: 'magic-notes:update',
   magicNotesDelete: 'magic-notes:delete',
+  magicNotesCreateTag: 'magic-notes:create-tag',
   magicNotesRenameTag: 'magic-notes:rename-tag',
   magicNotesDeleteTag: 'magic-notes:delete-tag',
   magicNotesCreateEntry: 'magic-notes:create-entry',
diff --git a/src/shared/magic-notes-contracts.ts b/src/shared/magic-notes-contracts.ts
index 170efb60..021f496e 100644
--- a/src/shared/magic-notes-contracts.ts
+++ b/src/shared/magic-notes-contracts.ts
@@ -369,6 +369,11 @@ export type MagicNoteUpdateInput = z.infer<typeof magicNoteUpdateSchema>
 
 export const magicNoteTagIdSchema = magicNoteIdSchema
 
+export const magicNoteTagCreateSchema = z
+  .object({ name: magicNoteTagNameSchema })
+  .strict()
+export type MagicNoteTagCreateInput = z.infer<typeof magicNoteTagCreateSchema>
+
 export const magicNoteTagRenameSchema = z
   .object({
     tagId: magicNoteTagIdSchema,