diff --git a/src/main/java/com/cvsgo/controller/UserController.java b/src/main/java/com/cvsgo/controller/UserController.java
index 71a98bc4..d1894fbd 100644
--- a/src/main/java/com/cvsgo/controller/UserController.java
+++ b/src/main/java/com/cvsgo/controller/UserController.java
@@ -77,6 +77,12 @@ public SuccessResponse<Void> deleteUserFollow(@LoginUser User user, @PathVariabl
         return SuccessResponse.create();
     }
 
+    @GetMapping("/users/{userId}/tag-match-percentage")
+    public SuccessResponse<Integer> readUserTagMatchPercentage(
+        @LoginUser User user, @PathVariable Long userId) {
+        return SuccessResponse.from(userService.readUserTagMatchPercentage(user, userId));
+    }
+
     @GetMapping("/users/{userId}/liked-products")
     public SuccessResponse<Page<ReadProductResponseDto>> readLikedProductList(
         @PathVariable Long userId, @ModelAttribute ReadUserProductRequestDto request,
diff --git a/src/main/java/com/cvsgo/repository/UserTagRepository.java b/src/main/java/com/cvsgo/repository/UserTagRepository.java
index cbd3318f..0ae2da8c 100644
--- a/src/main/java/com/cvsgo/repository/UserTagRepository.java
+++ b/src/main/java/com/cvsgo/repository/UserTagRepository.java
@@ -1,5 +1,6 @@
 package com.cvsgo.repository;
 
+import com.cvsgo.entity.User;
 import com.cvsgo.entity.UserTag;
 import java.util.List;
 import org.springframework.data.jpa.repository.EntityGraph;
@@ -10,4 +11,6 @@ public interface UserTagRepository extends JpaRepository<UserTag, Long> {
     @EntityGraph(attributePaths = {"user", "tag"})
     List<UserTag> findByUserIdIn(List<Long> userIds);
 
+    List<UserTag> findAllByUser(User user);
+
 }
diff --git a/src/main/java/com/cvsgo/service/UserService.java b/src/main/java/com/cvsgo/service/UserService.java
index d51e6d8b..068b6da5 100644
--- a/src/main/java/com/cvsgo/service/UserService.java
+++ b/src/main/java/com/cvsgo/service/UserService.java
@@ -15,6 +15,7 @@
 import com.cvsgo.entity.Tag;
 import com.cvsgo.entity.User;
 import com.cvsgo.entity.UserFollow;
+import com.cvsgo.entity.UserTag;
 import com.cvsgo.exception.BadRequestException;
 import com.cvsgo.exception.DuplicateException;
 import com.cvsgo.exception.NotFoundException;
@@ -22,6 +23,7 @@
 import com.cvsgo.repository.TagRepository;
 import com.cvsgo.repository.UserFollowRepository;
 import com.cvsgo.repository.UserRepository;
+import com.cvsgo.repository.UserTagRepository;
 import jakarta.persistence.EntityManager;
 import java.util.List;
 import lombok.RequiredArgsConstructor;
@@ -36,6 +38,8 @@
 @RequiredArgsConstructor
 public class UserService {
 
+    private final UserTagRepository userTagRepository;
+
     private final UserRepository userRepository;
 
     private final TagRepository tagRepository;
@@ -177,4 +181,31 @@ public void deleteUserFollow(User user, Long userId) {
         userFollowRepository.delete(userFollow);
     }
 
+    /**
+     * 태그 매칭률을 조회한다.
+     *
+     * @param user   로그인한 사용자
+     * @param userId 태그 매칭률을 조회할 사용자 ID
+     * @return 태그 매칭률
+     * @throws NotFoundException 해당하는 아이디를 가진 사용자가 없는 경우
+     */
+    @Transactional(readOnly = true)
+    public Integer readUserTagMatchPercentage(User user, Long userId) {
+        User targetUser = userRepository.findById(userId).orElseThrow(() -> NOT_FOUND_USER);
+
+        List<Tag> loginUserTag = userTagRepository.findAllByUser(user).stream().map(UserTag::getTag)
+            .toList();
+        List<Tag> targetUserTag = userTagRepository.findAllByUser(targetUser).stream().map(
+            UserTag::getTag).toList();
+
+        int matchingCount = 0;
+        for (Tag tag : loginUserTag) {
+            if (targetUserTag.contains(tag)) {
+                matchingCount++;
+            }
+        }
+
+        return (int) (((double) matchingCount / loginUserTag.size()) * 100);
+    }
+
 }