diff --git a/src/Commands/MakeTaxCommand.php b/src/Commands/MakeTaxCommand.php
new file mode 100644
index 0000000..8295443
--- /dev/null
+++ b/src/Commands/MakeTaxCommand.php
@@ -0,0 +1,62 @@
+<?php
+
+declare(strict_types=1);
+
+namespace Wearepixel\Cart\Commands;
+
+use Illuminate\Console\Command;
+
+class MakeTaxCommand extends Command
+{
+    protected $signature = 'cart:make:tax {name : The class name of the tax rule}';
+
+    protected $description = 'Create a new TaxRule class in app/Cart/Tax.';
+
+    public function handle(): int
+    {
+        $name = $this->argument('name');
+        $directory = app_path('Cart/Tax');
+        $path = "{$directory}/{$name}.php";
+
+        if (file_exists($path)) {
+            $this->error("Tax rule already exists: app/Cart/Tax/{$name}.php");
+            return self::FAILURE;
+        }
+
+        if (! is_dir($directory)) {
+            mkdir($directory, 0755, true);
+        }
+
+        file_put_contents($path, static::stub($name));
+        $this->info("Tax rule created: app/Cart/Tax/{$name}.php");
+
+        return self::SUCCESS;
+    }
+
+    public static function stub(string $className): string
+    {
+        return <<<PHP
+<?php
+
+declare(strict_types=1);
+
+namespace App\Cart\Tax;
+
+use Wearepixel\Cart\Tax\TaxRule;
+
+class {$className} extends TaxRule
+{
+    protected string \$name = 'Tax Name';
+
+    protected string \$value = '10%';
+
+    protected string \$target = 'subtotal';
+
+    public function isApplicable(): bool
+    {
+        return true;
+    }
+}
+PHP;
+    }
+}
diff --git a/tests/Unit/Commands/MakeTaxCommandTest.php b/tests/Unit/Commands/MakeTaxCommandTest.php
new file mode 100644
index 0000000..2404fd8
--- /dev/null
+++ b/tests/Unit/Commands/MakeTaxCommandTest.php
@@ -0,0 +1,30 @@
+<?php
+
+use Wearepixel\Cart\Commands\MakeTaxCommand;
+
+describe('MakeTaxCommand', function () {
+    test('stub contains the given class name', function () {
+        $stub = MakeTaxCommand::stub('GstTaxRule');
+        expect($stub)->toContain('class GstTaxRule extends TaxRule');
+    });
+
+    test('stub uses the App\\Cart\\Tax namespace', function () {
+        $stub = MakeTaxCommand::stub('GstTaxRule');
+        expect($stub)->toContain('namespace App\\Cart\\Tax');
+    });
+
+    test('stub imports the TaxRule base class', function () {
+        $stub = MakeTaxCommand::stub('GstTaxRule');
+        expect($stub)->toContain('use Wearepixel\\Cart\\Tax\\TaxRule');
+    });
+
+    test('stub declares isApplicable() method', function () {
+        $stub = MakeTaxCommand::stub('GstTaxRule');
+        expect($stub)->toContain('public function isApplicable(): bool');
+    });
+
+    test('stub uses strict_types', function () {
+        $stub = MakeTaxCommand::stub('GstTaxRule');
+        expect($stub)->toContain('declare(strict_types=1)');
+    });
+});