diff --git a/src/components/ui/ThemeProvider.tsx b/src/components/ui/ThemeProvider.tsx
new file mode 100644
index 0000000..c316d3f
--- /dev/null
+++ b/src/components/ui/ThemeProvider.tsx
@@ -0,0 +1,75 @@
+import React, { createContext, useContext, useEffect, useState } from 'react';
+
+type Theme = 'dark' | 'light' | 'system';
+
+type ThemeProviderProps = {
+  children: React.ReactNode;
+  defaultTheme?: Theme;
+  storageKey?: string;
+};
+
+type ThemeProviderState = {
+  theme: Theme;
+  setTheme: (theme: Theme) => void;
+};
+
+const initialState: ThemeProviderState = {
+  theme: 'system',
+  setTheme: () => null,
+};
+
+const ThemeProviderContext = createContext<ThemeProviderState>(initialState);
+
+export function ThemeProvider({
+  children,
+  defaultTheme = 'system',
+  storageKey = 'vite-ui-theme',
+  ...props
+}: ThemeProviderProps) {
+  const [theme, setTheme] = useState<Theme>(
+    () => (localStorage.getItem(storageKey) as Theme) || defaultTheme
+  );
+
+  useEffect(() => {
+    const root = window.document.documentElement;
+
+    root.classList.remove('light', 'dark');
+
+    if (theme === 'system') {
+      const systemTheme = window.matchMedia('(prefers-color-scheme: dark)')
+        .matches
+        ? 'dark'
+        : 'light';
+
+      root.classList.add(systemTheme);
+      return;
+    }
+
+    root.classList.add(theme);
+  }, [theme]);
+
+  const value = {
+    theme,
+    setTheme: (theme: Theme) => {
+      localStorage.setItem(storageKey, theme);
+      setTheme(theme);
+    },
+  };
+
+  return (
+    <ThemeProviderContext.Provider {...props} value={value}>
+      {children}
+    </ThemeProviderContext.Provider>
+  );
+}
+
+export const useTheme = () => {
+  const context = useContext(ThemeProviderContext);
+
+  if (context === undefined)
+    throw new Error('useTheme must be used within a ThemeProvider');
+
+  return context;
+};
+
+export default ThemeProvider;
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