diff --git a/CHANGELOG.md b/CHANGELOG.md
index d95be2ff6..952d5ea12 100644
--- a/CHANGELOG.md
+++ b/CHANGELOG.md
@@ -11,6 +11,7 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0
 
 - Add support for `aria`, `supports`, and `data` variants defined in JS config files ([#14407](https://github.com/tailwindlabs/tailwindcss/pull/14407))
 - Add `@tailwindcss/upgrade` tooling ([#14434](https://github.com/tailwindlabs/tailwindcss/pull/14434))
+- Add CSS codemods for migrating `@tailwind` directives ([#14411](https://github.com/tailwindlabs/tailwindcss/pull/14411))
 
 ### Added
 
diff --git a/integrations/cli/upgrade.test.ts b/integrations/cli/upgrade.test.ts
index 0c2cb46e0..60eeb06c5 100644
--- a/integrations/cli/upgrade.test.ts
+++ b/integrations/cli/upgrade.test.ts
@@ -50,3 +50,29 @@ test(
     )
   },
 )
+
+test(
+  'migrate @tailwind directives',
+  {
+    fs: {
+      'package.json': json`
+        {
+          "dependencies": {
+            "tailwindcss": "workspace:^",
+            "@tailwindcss/upgrade": "workspace:^"
+          }
+        }
+      `,
+      'src/index.css': css`
+        @tailwind base;
+        @tailwind components;
+        @tailwind utilities;
+      `,
+    },
+  },
+  async ({ fs, exec }) => {
+    await exec('npx @tailwindcss/upgrade')
+
+    await fs.expectFileToContain('src/index.css', css` @import 'tailwindcss'; `)
+  },
+)
diff --git a/packages/@tailwindcss-upgrade/src/codemods/migrate-tailwind-directives.test.ts b/packages/@tailwindcss-upgrade/src/codemods/migrate-tailwind-directives.test.ts
new file mode 100644
index 000000000..f59fef01e
--- /dev/null
+++ b/packages/@tailwindcss-upgrade/src/codemods/migrate-tailwind-directives.test.ts
@@ -0,0 +1,214 @@
+import dedent from 'dedent'
+import postcss from 'postcss'
+import { expect, it } from 'vitest'
+import { migrateTailwindDirectives } from './migrate-tailwind-directives'
+
+const css = dedent
+
+function migrate(input: string) {
+  return postcss()
+    .use(migrateTailwindDirectives())
+    .process(input, { from: expect.getState().testPath })
+    .then((result) => result.css)
+}
+
+it("should not migrate `@import 'tailwindcss'`", async () => {
+  expect(
+    await migrate(css`
+      @import 'tailwindcss';
+    `),
+  ).toEqual(css`
+    @import 'tailwindcss';
+  `)
+})
+
+it('should migrate the default @tailwind directives to a single import', async () => {
+  expect(
+    await migrate(css`
+      @tailwind base;
+      @tailwind components;
+      @tailwind utilities;
+    `),
+  ).toEqual(css`
+    @import 'tailwindcss';
+  `)
+})
+
+it('should migrate the default @tailwind directives as imports to a single import', async () => {
+  expect(
+    await migrate(css`
+      @import 'tailwindcss/base';
+      @import 'tailwindcss/components';
+      @import 'tailwindcss/utilities';
+    `),
+  ).toEqual(css`
+    @import 'tailwindcss';
+  `)
+})
+
+it.each([
+  [
+    // The default order
+    css`
+      @tailwind base;
+      @tailwind components;
+      @tailwind utilities;
+    `,
+    css`
+      @import 'tailwindcss';
+    `,
+  ],
+
+  // @tailwind components moved, but has no effect in v4. Therefore `base` and
+  // `utilities` are still in the correct order.
+  [
+    css`
+      @tailwind base;
+      @tailwind utilities;
+      @tailwind components;
+    `,
+    css`
+      @import 'tailwindcss';
+    `,
+  ],
+
+  // Same as previous comment
+  [
+    css`
+      @tailwind components;
+      @tailwind base;
+      @tailwind utilities;
+    `,
+    css`
+      @import 'tailwindcss';
+    `,
+  ],
+
+  // `base` and `utilities` swapped order, thus the `@layer` directives are
+  // needed. The `components` directive is still ignored.
+  [
+    css`
+      @tailwind components;
+      @tailwind utilities;
+      @tailwind base;
+    `,
+    css`
+      @layer theme, components, utilities, base;
+      @import 'tailwindcss';
+    `,
+  ],
+  [
+    css`
+      @tailwind utilities;
+      @tailwind base;
+      @tailwind components;
+    `,
+    css`
+      @layer theme, components, utilities, base;
+      @import 'tailwindcss';
+    `,
+  ],
+  [
+    css`
+      @tailwind utilities;
+      @tailwind components;
+      @tailwind base;
+    `,
+    css`
+      @layer theme, components, utilities, base;
+      @import 'tailwindcss';
+    `,
+  ],
+])(
+  'should migrate the default directives (but in different order) to a single import, order %#',
+  async (input, expected) => {
+    expect(await migrate(input)).toEqual(expected)
+  },
+)
+
+it('should migrate `@tailwind base` to theme and preflight imports', async () => {
+  expect(
+    await migrate(css`
+      @tailwind base;
+    `),
+  ).toEqual(css`
+    @import 'tailwindcss/theme' layer(theme);
+    @import 'tailwindcss/preflight' layer(base);
+  `)
+})
+
+it('should migrate `@import "tailwindcss/base"` to theme and preflight imports', async () => {
+  expect(
+    await migrate(css`
+      @import 'tailwindcss/base';
+    `),
+  ).toEqual(css`
+    @import 'tailwindcss/theme' layer(theme);
+    @import 'tailwindcss/preflight' layer(base);
+  `)
+})
+
+it('should migrate `@tailwind utilities` to an import', async () => {
+  expect(
+    await migrate(css`
+      @tailwind utilities;
+    `),
+  ).toEqual(css`
+    @import 'tailwindcss/utilities' layer(utilities);
+  `)
+})
+
+it('should migrate `@import "tailwindcss/utilities"` to an import', async () => {
+  expect(
+    await migrate(css`
+      @import 'tailwindcss/utilities';
+    `),
+  ).toEqual(css`
+    @import 'tailwindcss/utilities' layer(utilities);
+  `)
+})
+
+it('should not migrate existing imports using a custom layer', async () => {
+  expect(
+    await migrate(css`
+      @import 'tailwindcss/utilities' layer(my-utilities);
+    `),
+  ).toEqual(css`
+    @import 'tailwindcss/utilities' layer(my-utilities);
+  `)
+})
+
+// We don't have a `@layer components` anymore, so omitting it should result
+// in the full import as well. Alternatively, we could expand to:
+//
+// ```css
+// @import 'tailwindcss/theme' layer(theme);
+// @import 'tailwindcss/preflight' layer(base);
+// @import 'tailwindcss/utilities' layer(utilities);
+// ```
+it('should migrate `@tailwind base` and `@tailwind utilities` to a single import', async () => {
+  expect(
+    await migrate(css`
+      @tailwind base;
+      @tailwind utilities;
+    `),
+  ).toEqual(css`
+    @import 'tailwindcss';
+  `)
+})
+
+it('should drop `@tailwind screens;`', async () => {
+  expect(
+    await migrate(css`
+      @tailwind screens;
+    `),
+  ).toEqual('')
+})
+
+it('should drop `@tailwind variants;`', async () => {
+  expect(
+    await migrate(css`
+      @tailwind variants;
+    `),
+  ).toEqual('')
+})
diff --git a/packages/@tailwindcss-upgrade/src/codemods/migrate-tailwind-directives.ts b/packages/@tailwindcss-upgrade/src/codemods/migrate-tailwind-directives.ts
new file mode 100644
index 000000000..cb47714a0
--- /dev/null
+++ b/packages/@tailwindcss-upgrade/src/codemods/migrate-tailwind-directives.ts
@@ -0,0 +1,91 @@
+import { AtRule, type Plugin, type Root } from 'postcss'
+
+const DEFAULT_LAYER_ORDER = ['theme', 'base', 'components', 'utilities']
+
+export function migrateTailwindDirectives(): Plugin {
+  function migrate(root: Root) {
+    let baseNode: AtRule | null = null
+    let utilitiesNode: AtRule | null = null
+
+    let defaultImportNode: AtRule | null = null
+    let utilitiesImportNode: AtRule | null = null
+    let preflightImportNode: AtRule | null = null
+    let themeImportNode: AtRule | null = null
+
+    let layerOrder: string[] = []
+
+    root.walkAtRules((node) => {
+      // Track old imports and directives
+      if (
+        (node.name === 'tailwind' && node.params === 'base') ||
+        (node.name === 'import' && node.params.match(/^["']tailwindcss\/base["']$/))
+      ) {
+        layerOrder.push('base')
+        baseNode = node
+        node.remove()
+      } else if (
+        (node.name === 'tailwind' && node.params === 'utilities') ||
+        (node.name === 'import' && node.params.match(/^["']tailwindcss\/utilities["']$/))
+      ) {
+        layerOrder.push('utilities')
+        utilitiesNode = node
+        node.remove()
+      }
+
+      // Remove directives that are not needed anymore
+      else if (
+        (node.name === 'tailwind' && node.params === 'components') ||
+        (node.name === 'tailwind' && node.params === 'screens') ||
+        (node.name === 'tailwind' && node.params === 'variants') ||
+        (node.name === 'import' && node.params.match(/^["']tailwindcss\/components["']$/))
+      ) {
+        node.remove()
+      }
+    })
+
+    // Insert default import if all directives are present
+    if (baseNode !== null && utilitiesNode !== null) {
+      if (!defaultImportNode) {
+        root.prepend(new AtRule({ name: 'import', params: "'tailwindcss'" }))
+      }
+    }
+
+    // Insert individual imports if not all directives are present
+    else if (utilitiesNode !== null) {
+      if (!utilitiesImportNode) {
+        root.prepend(
+          new AtRule({ name: 'import', params: "'tailwindcss/utilities' layer(utilities)" }),
+        )
+      }
+    } else if (baseNode !== null) {
+      if (!preflightImportNode) {
+        root.prepend(new AtRule({ name: 'import', params: "'tailwindcss/preflight' layer(base)" }))
+      }
+      if (!themeImportNode) {
+        root.prepend(new AtRule({ name: 'import', params: "'tailwindcss/theme' layer(theme)" }))
+      }
+    }
+
+    // Insert `@layer …;` at the top when the order in the CSS was different
+    // from the default.
+    {
+      // Determine if the order is different from the default.
+      let sortedLayerOrder = layerOrder.toSorted((a, z) => {
+        return DEFAULT_LAYER_ORDER.indexOf(a) - DEFAULT_LAYER_ORDER.indexOf(z)
+      })
+
+      if (layerOrder.some((layer, index) => layer !== sortedLayerOrder[index])) {
+        // Create a new `@layer` rule with the sorted order.
+        let newLayerOrder = DEFAULT_LAYER_ORDER.toSorted((a, z) => {
+          return layerOrder.indexOf(a) - layerOrder.indexOf(z)
+        })
+        root.prepend({ name: 'layer', params: newLayerOrder.join(', ') })
+      }
+    }
+  }
+
+  return {
+    postcssPlugin: '@tailwindcss/upgrade/migrate-tailwind-directives',
+    Once: migrate,
+  }
+}
diff --git a/packages/@tailwindcss-upgrade/src/migrate.ts b/packages/@tailwindcss-upgrade/src/migrate.ts
index 68e0d3360..db45f099c 100644
--- a/packages/@tailwindcss-upgrade/src/migrate.ts
+++ b/packages/@tailwindcss-upgrade/src/migrate.ts
@@ -2,10 +2,12 @@ import fs from 'node:fs/promises'
 import path from 'node:path'
 import postcss from 'postcss'
 import { migrateAtApply } from './codemods/migrate-at-apply'
+import { migrateTailwindDirectives } from './codemods/migrate-tailwind-directives'
 
 export async function migrateContents(contents: string, file?: string) {
   return postcss()
     .use(migrateAtApply())
+    .use(migrateTailwindDirectives())
     .process(contents, { from: file })
     .then((result) => result.css)
 }