diff --git a/api/cache/system.go b/api/cache/system.go
index ce025aa2..afd4de92 100644
--- a/api/cache/system.go
+++ b/api/cache/system.go
@@ -104,6 +104,20 @@ func (o *SystemCache) GetNotificationConfiguration(key string) *data.Notificatio
 	return result
 }
 
+func (o *SystemCache) GetObjectTagging(key string) map[string]string {
+	entry, err := o.cache.Get(key)
+	if err != nil {
+		return nil
+	}
+
+	result, ok := entry.(map[string]string)
+	if !ok {
+		return nil
+	}
+
+	return result
+}
+
 // PutObject puts an object to cache.
 func (o *SystemCache) PutObject(key string, obj *data.ObjectInfo) error {
 	return o.cache.Set(key, obj)
@@ -121,6 +135,10 @@ func (o *SystemCache) PutNotificationConfiguration(key string, obj *data.Notific
 	return o.cache.Set(key, obj)
 }
 
+func (o *SystemCache) PutObjectTagging(key string, tagSet map[string]string) error {
+	return o.cache.Set(key, tagSet)
+}
+
 // Delete deletes an object from cache.
 func (o *SystemCache) Delete(key string) bool {
 	return o.cache.Remove(key)
diff --git a/api/data/info.go b/api/data/info.go
index 99f644e0..a45aab1b 100644
--- a/api/data/info.go
+++ b/api/data/info.go
@@ -102,9 +102,6 @@ func (o *ObjectInfo) Address() oid.Address {
 	return addr
 }
 
-// TagsObject returns the name of a system object for tags.
-func (o *ObjectInfo) TagsObject() string { return ".tagset." + o.Name + "." + o.Version() }
-
 // LegalHoldObject returns the name of a system object for a lock object.
 func (o *ObjectInfo) LegalHoldObject() string { return ".lock." + o.Name + "." + o.Version() }
 
diff --git a/api/data/tree.go b/api/data/tree.go
index 446286be..f2312a8f 100644
--- a/api/data/tree.go
+++ b/api/data/tree.go
@@ -3,6 +3,7 @@ package data
 import (
 	"time"
 
+	cid "github.com/nspcc-dev/neofs-sdk-go/container/id"
 	oid "github.com/nspcc-dev/neofs-sdk-go/object/id"
 	"github.com/nspcc-dev/neofs-sdk-go/user"
 )
@@ -35,3 +36,9 @@ type BaseNodeVersion struct {
 	OID       oid.ID
 	Timestamp uint64
 }
+
+type ObjectTaggingInfo struct {
+	CnrID     *cid.ID
+	ObjName   string
+	VersionID string
+}
diff --git a/api/handler/get.go b/api/handler/get.go
index 95804719..140a2f8d 100644
--- a/api/handler/get.go
+++ b/api/handler/get.go
@@ -138,7 +138,13 @@ func (h *handler) GetObjectHandler(w http.ResponseWriter, r *http.Request) {
 		return
 	}
 
-	tagSet, err := h.obj.GetObjectTagging(r.Context(), info)
+	t := &data.ObjectTaggingInfo{
+		CnrID:     &info.CID,
+		ObjName:   info.Name,
+		VersionID: info.Version(),
+	}
+
+	tagSet, err := h.obj.GetObjectTagging(r.Context(), t)
 	if err != nil && !errors.IsS3Error(err, errors.ErrNoSuchKey) {
 		h.logAndSendError(w, "could not get object tag set", reqInfo, err)
 		return
diff --git a/api/handler/head.go b/api/handler/head.go
index f4bfaf4d..762dead9 100644
--- a/api/handler/head.go
+++ b/api/handler/head.go
@@ -62,7 +62,13 @@ func (h *handler) HeadObjectHandler(w http.ResponseWriter, r *http.Request) {
 		return
 	}
 
-	tagSet, err := h.obj.GetObjectTagging(r.Context(), info)
+	t := &data.ObjectTaggingInfo{
+		CnrID:     &info.CID,
+		ObjName:   info.Name,
+		VersionID: info.Version(),
+	}
+
+	tagSet, err := h.obj.GetObjectTagging(r.Context(), t)
 	if err != nil && !errors.IsS3Error(err, errors.ErrNoSuchKey) {
 		h.logAndSendError(w, "could not get object tag set", reqInfo, err)
 		return
diff --git a/api/handler/multipart_upload.go b/api/handler/multipart_upload.go
index 43de1c39..ed1f2f0d 100644
--- a/api/handler/multipart_upload.go
+++ b/api/handler/multipart_upload.go
@@ -412,11 +412,12 @@ func (h *handler) CompleteMultipartUploadHandler(w http.ResponseWriter, r *http.
 	}
 
 	if len(uploadData.TagSet) != 0 {
-		t := &layer.PutTaggingParams{
-			ObjectInfo: objInfo,
-			TagSet:     uploadData.TagSet,
+		t := &data.ObjectTaggingInfo{
+			CnrID:     &bktInfo.CID,
+			ObjName:   objInfo.Name,
+			VersionID: objInfo.Version(),
 		}
-		if err = h.obj.PutObjectTagging(r.Context(), t); err != nil {
+		if err = h.obj.PutObjectTagging(r.Context(), t, uploadData.TagSet); err != nil {
 			h.logAndSendError(w, "could not put tagging file of completed multipart upload", reqInfo, err, additional...)
 			return
 		}
diff --git a/api/handler/put.go b/api/handler/put.go
index 04e22aad..f8410d47 100644
--- a/api/handler/put.go
+++ b/api/handler/put.go
@@ -252,8 +252,13 @@ func (h *handler) PutObjectHandler(w http.ResponseWriter, r *http.Request) {
 		}
 	}
 
+	t := &data.ObjectTaggingInfo{
+		CnrID:     &info.CID,
+		ObjName:   info.Name,
+		VersionID: info.Version(),
+	}
 	if tagSet != nil {
-		if err = h.obj.PutObjectTagging(r.Context(), &layer.PutTaggingParams{ObjectInfo: info, TagSet: tagSet}); err != nil {
+		if err = h.obj.PutObjectTagging(r.Context(), t, tagSet); err != nil {
 			h.logAndSendError(w, "could not upload object tagging", reqInfo, err)
 			return
 		}
@@ -374,8 +379,14 @@ func (h *handler) PostObject(w http.ResponseWriter, r *http.Request) {
 		}
 	}
 
+	t := &data.ObjectTaggingInfo{
+		CnrID:     &info.CID,
+		ObjName:   info.Name,
+		VersionID: info.Version(),
+	}
+
 	if tagSet != nil {
-		if err = h.obj.PutObjectTagging(r.Context(), &layer.PutTaggingParams{ObjectInfo: info, TagSet: tagSet}); err != nil {
+		if err = h.obj.PutObjectTagging(r.Context(), t, tagSet); err != nil {
 			h.logAndSendError(w, "could not upload object tagging", reqInfo, err)
 			return
 		}
diff --git a/api/handler/tagging.go b/api/handler/tagging.go
index 1c35e80a..23671c91 100644
--- a/api/handler/tagging.go
+++ b/api/handler/tagging.go
@@ -9,8 +9,8 @@ import (
 	"unicode"
 
 	"github.com/nspcc-dev/neofs-s3-gw/api"
+	"github.com/nspcc-dev/neofs-s3-gw/api/data"
 	"github.com/nspcc-dev/neofs-s3-gw/api/errors"
-	"github.com/nspcc-dev/neofs-s3-gw/api/layer"
 	"go.uber.org/zap"
 )
 
@@ -37,31 +37,22 @@ func (h *handler) PutObjectTaggingHandler(w http.ResponseWriter, r *http.Request
 		return
 	}
 
-	p := &layer.HeadObjectParams{
-		BktInfo:   bktInfo,
-		Object:    reqInfo.ObjectName,
+	p := &data.ObjectTaggingInfo{
+		CnrID:     &bktInfo.CID,
+		ObjName:   reqInfo.ObjectName,
 		VersionID: reqInfo.URL.Query().Get("versionId"),
 	}
 
-	objInfo, err := h.obj.GetObjectInfo(r.Context(), p)
-	if err != nil {
-		h.logAndSendError(w, "could not get object info", reqInfo, err)
-		return
-	}
-
-	p2 := &layer.PutTaggingParams{
-		ObjectInfo: objInfo,
-		TagSet:     tagSet,
-	}
-
-	if err = h.obj.PutObjectTagging(r.Context(), p2); err != nil {
+	if err = h.obj.PutObjectTagging(r.Context(), p, tagSet); err != nil {
 		h.logAndSendError(w, "could not put object tagging", reqInfo, err)
 		return
 	}
 
 	s := &SendNotificationParams{
-		Event:   EventObjectTaggingPut,
-		ObjInfo: objInfo,
+		Event: EventObjectTaggingPut,
+		ObjInfo: &data.ObjectInfo{
+			Name: reqInfo.ObjectName,
+		},
 		BktInfo: bktInfo,
 		ReqInfo: reqInfo,
 	}
@@ -74,6 +65,7 @@ func (h *handler) PutObjectTaggingHandler(w http.ResponseWriter, r *http.Request
 
 func (h *handler) GetObjectTaggingHandler(w http.ResponseWriter, r *http.Request) {
 	reqInfo := api.GetReqInfo(r.Context())
+	versionID := reqInfo.URL.Query().Get("versionId")
 
 	bktInfo, err := h.getBucketAndCheckOwner(r, reqInfo.BucketName)
 	if err != nil {
@@ -81,25 +73,19 @@ func (h *handler) GetObjectTaggingHandler(w http.ResponseWriter, r *http.Request
 		return
 	}
 
-	p := &layer.HeadObjectParams{
-		BktInfo:   bktInfo,
-		Object:    reqInfo.ObjectName,
-		VersionID: reqInfo.URL.Query().Get("versionId"),
+	p := &data.ObjectTaggingInfo{
+		CnrID:     &bktInfo.CID,
+		ObjName:   reqInfo.ObjectName,
+		VersionID: versionID,
 	}
 
-	objInfo, err := h.obj.GetObjectInfo(r.Context(), p)
-	if err != nil {
-		h.logAndSendError(w, "could not get object info", reqInfo, err)
-		return
-	}
-
-	tagSet, err := h.obj.GetObjectTagging(r.Context(), objInfo)
+	tagSet, err := h.obj.GetObjectTagging(r.Context(), p)
 	if err != nil {
 		h.logAndSendError(w, "could not get object tagging", reqInfo, err)
 		return
 	}
 
-	w.Header().Set(api.AmzVersionID, objInfo.Version())
+	w.Header().Set(api.AmzVersionID, versionID)
 	if err = api.EncodeToResponse(w, encodeTagging(tagSet)); err != nil {
 		h.logAndSendError(w, "something went wrong", reqInfo, err)
 	}
@@ -114,26 +100,22 @@ func (h *handler) DeleteObjectTaggingHandler(w http.ResponseWriter, r *http.Requ
 		return
 	}
 
-	p := &layer.HeadObjectParams{
-		BktInfo:   bktInfo,
-		Object:    reqInfo.ObjectName,
+	p := &data.ObjectTaggingInfo{
+		CnrID:     &bktInfo.CID,
+		ObjName:   reqInfo.ObjectName,
 		VersionID: reqInfo.URL.Query().Get("versionId"),
 	}
 
-	objInfo, err := h.obj.GetObjectInfo(r.Context(), p)
-	if err != nil {
-		h.logAndSendError(w, "could not get object info", reqInfo, err)
-		return
-	}
-
-	if err = h.obj.DeleteObjectTagging(r.Context(), bktInfo, objInfo); err != nil {
+	if err = h.obj.DeleteObjectTagging(r.Context(), p); err != nil {
 		h.logAndSendError(w, "could not delete object tagging", reqInfo, err)
 		return
 	}
 
 	s := &SendNotificationParams{
-		Event:   EventObjectTaggingDelete,
-		ObjInfo: objInfo,
+		Event: EventObjectTaggingDelete,
+		ObjInfo: &data.ObjectInfo{
+			Name: reqInfo.ObjectName,
+		},
 		BktInfo: bktInfo,
 		ReqInfo: reqInfo,
 	}
diff --git a/api/layer/layer.go b/api/layer/layer.go
index 09f14ef4..ea69c71a 100644
--- a/api/layer/layer.go
+++ b/api/layer/layer.go
@@ -7,7 +7,6 @@ import (
 	"fmt"
 	"io"
 	"net/url"
-	"strings"
 	"time"
 
 	"github.com/nats-io/nats.go"
@@ -189,12 +188,6 @@ type (
 		Error             error
 	}
 
-	// PutTaggingParams stores tag set params.
-	PutTaggingParams struct {
-		ObjectInfo *data.ObjectInfo
-		TagSet     map[string]string
-	}
-
 	// Client provides S3 API client interface.
 	Client interface {
 		Initialize(ctx context.Context, c EventListener) error
@@ -217,13 +210,17 @@ type (
 		GetObject(ctx context.Context, p *GetObjectParams) error
 		HeadSystemObject(ctx context.Context, bktInfo *data.BucketInfo, name string) (*data.ObjectInfo, error)
 		GetObjectInfo(ctx context.Context, p *HeadObjectParams) (*data.ObjectInfo, error)
-		GetObjectTagging(ctx context.Context, p *data.ObjectInfo) (map[string]string, error)
+
 		GetBucketTagging(ctx context.Context, bktInfo *data.BucketInfo) (map[string]string, error)
+		PutBucketTagging(ctx context.Context, bktInfo *data.BucketInfo, tagSet map[string]string) error
+		DeleteBucketTagging(ctx context.Context, bktInfo *data.BucketInfo) error
+
+		GetObjectTagging(ctx context.Context, p *data.ObjectTaggingInfo) (map[string]string, error)
+		PutObjectTagging(ctx context.Context, p *data.ObjectTaggingInfo, tagSet map[string]string) error
+		DeleteObjectTagging(ctx context.Context, p *data.ObjectTaggingInfo) error
 
 		PutObject(ctx context.Context, p *PutObjectParams) (*data.ObjectInfo, error)
 		PutSystemObject(ctx context.Context, p *PutSystemObjectParams) (*data.ObjectInfo, error)
-		PutObjectTagging(ctx context.Context, p *PutTaggingParams) error
-		PutBucketTagging(ctx context.Context, bktInfo *data.BucketInfo, tagSet map[string]string) error
 
 		CopyObject(ctx context.Context, p *CopyObjectParams) (*data.ObjectInfo, error)
 
@@ -233,8 +230,6 @@ type (
 
 		DeleteObjects(ctx context.Context, p *DeleteObjectParams) ([]*VersionedObject, error)
 		DeleteSystemObject(ctx context.Context, bktInfo *data.BucketInfo, name string) error
-		DeleteObjectTagging(ctx context.Context, bktInfo *data.BucketInfo, objInfo *data.ObjectInfo) error
-		DeleteBucketTagging(ctx context.Context, bktInfo *data.BucketInfo) error
 
 		CompleteMultipartUpload(ctx context.Context, p *CompleteMultipartParams) (*data.ObjectInfo, error)
 		UploadPart(ctx context.Context, p *UploadPartParams) (*data.ObjectInfo, error)
@@ -430,92 +425,6 @@ func (n *layer) GetObjectInfo(ctx context.Context, p *HeadObjectParams) (*data.O
 	return n.headVersion(ctx, p.BktInfo, p)
 }
 
-// GetObjectTagging from storage.
-func (n *layer) GetObjectTagging(ctx context.Context, oi *data.ObjectInfo) (map[string]string, error) {
-	bktInfo := &data.BucketInfo{
-		Name:  oi.Bucket,
-		CID:   oi.CID,
-		Owner: oi.Owner,
-	}
-
-	objInfo, err := n.HeadSystemObject(ctx, bktInfo, oi.TagsObject())
-	if err != nil && !errors.IsS3Error(err, errors.ErrNoSuchKey) {
-		return nil, err
-	}
-
-	return formTagSet(objInfo), nil
-}
-
-// GetBucketTagging from storage.
-func (n *layer) GetBucketTagging(ctx context.Context, bktInfo *data.BucketInfo) (map[string]string, error) {
-	objInfo, err := n.HeadSystemObject(ctx, bktInfo, formBucketTagObjectName(bktInfo.Name))
-	if err != nil && !errors.IsS3Error(err, errors.ErrNoSuchKey) {
-		return nil, err
-	}
-
-	return formTagSet(objInfo), nil
-}
-
-func formTagSet(objInfo *data.ObjectInfo) map[string]string {
-	var tagSet map[string]string
-	if objInfo != nil {
-		tagSet = make(map[string]string, len(objInfo.Headers))
-		for k, v := range objInfo.Headers {
-			if strings.HasPrefix(k, tagPrefix) {
-				if v == tagEmptyMark {
-					v = ""
-				}
-				tagSet[strings.TrimPrefix(k, tagPrefix)] = v
-			}
-		}
-	}
-	return tagSet
-}
-
-// PutObjectTagging into storage.
-func (n *layer) PutObjectTagging(ctx context.Context, p *PutTaggingParams) error {
-	bktInfo := &data.BucketInfo{
-		Name:  p.ObjectInfo.Bucket,
-		CID:   p.ObjectInfo.CID,
-		Owner: p.ObjectInfo.Owner,
-	}
-
-	s := &PutSystemObjectParams{
-		BktInfo:  bktInfo,
-		ObjName:  p.ObjectInfo.TagsObject(),
-		Metadata: p.TagSet,
-		Prefix:   tagPrefix,
-		Reader:   nil,
-	}
-
-	_, err := n.PutSystemObject(ctx, s)
-	return err
-}
-
-// PutBucketTagging into storage.
-func (n *layer) PutBucketTagging(ctx context.Context, bktInfo *data.BucketInfo, tagSet map[string]string) error {
-	s := &PutSystemObjectParams{
-		BktInfo:  bktInfo,
-		ObjName:  formBucketTagObjectName(bktInfo.Name),
-		Metadata: tagSet,
-		Prefix:   tagPrefix,
-		Reader:   nil,
-	}
-
-	_, err := n.PutSystemObject(ctx, s)
-	return err
-}
-
-// DeleteObjectTagging from storage.
-func (n *layer) DeleteObjectTagging(ctx context.Context, bktInfo *data.BucketInfo, objInfo *data.ObjectInfo) error {
-	return n.DeleteSystemObject(ctx, bktInfo, objInfo.TagsObject())
-}
-
-// DeleteBucketTagging from storage.
-func (n *layer) DeleteBucketTagging(ctx context.Context, bktInfo *data.BucketInfo) error {
-	return n.DeleteSystemObject(ctx, bktInfo, formBucketTagObjectName(bktInfo.Name))
-}
-
 // CopyObject from one bucket into another bucket.
 func (n *layer) CopyObject(ctx context.Context, p *CopyObjectParams) (*data.ObjectInfo, error) {
 	pr, pw := io.Pipe()
@@ -618,7 +527,12 @@ func (n *layer) removeVersionIfFound(ctx context.Context, bkt *data.BucketInfo,
 			return deleteMarkVersion, err
 		}
 
-		return deleteMarkVersion, n.DeleteObjectTagging(ctx, bkt, &data.ObjectInfo{ID: version.OID, Bucket: bkt.Name, Name: obj.Name})
+		p := &data.ObjectTaggingInfo{
+			CnrID:     &bkt.CID,
+			ObjName:   obj.Name,
+			VersionID: version.OID.EncodeToString(),
+		}
+		return deleteMarkVersion, n.DeleteObjectTagging(ctx, p)
 	}
 
 	return "", errors.GetAPIError(errors.ErrNoSuchVersion)
diff --git a/api/layer/tagging.go b/api/layer/tagging.go
new file mode 100644
index 00000000..bd392e59
--- /dev/null
+++ b/api/layer/tagging.go
@@ -0,0 +1,169 @@
+package layer
+
+import (
+	"context"
+	errorsStd "errors"
+	"strings"
+
+	"go.uber.org/zap"
+
+	"github.com/nspcc-dev/neofs-s3-gw/api/data"
+	"github.com/nspcc-dev/neofs-s3-gw/api/errors"
+)
+
+func (n *layer) GetObjectTagging(ctx context.Context, p *data.ObjectTaggingInfo) (map[string]string, error) {
+	var (
+		err  error
+		tags map[string]string
+	)
+	tags = n.systemCache.GetObjectTagging(objectTaggingCacheKey(p))
+	if tags != nil {
+		return tags, nil
+	}
+
+	version, err := n.getTaggedObjectVersion(ctx, p)
+	if err != nil {
+		return nil, err
+	}
+
+	tags, err = n.treeService.GetObjectTagging(ctx, p.CnrID, version)
+	if err != nil {
+		if errorsStd.Is(err, ErrNodeNotFound) {
+			return nil, errors.GetAPIError(errors.ErrNoSuchKey)
+		}
+		return nil, err
+	}
+
+	if err = n.systemCache.PutObjectTagging(objectTaggingCacheKey(p), tags); err != nil {
+		n.log.Error("couldn't cache system object", zap.Error(err))
+	}
+
+	return tags, nil
+}
+
+func (n *layer) PutObjectTagging(ctx context.Context, p *data.ObjectTaggingInfo, tagSet map[string]string) error {
+	version, err := n.getTaggedObjectVersion(ctx, p)
+	if err != nil {
+		return err
+	}
+
+	err = n.treeService.PutObjectTagging(ctx, p.CnrID, version, tagSet)
+	if err != nil {
+		if errorsStd.Is(err, ErrNodeNotFound) {
+			return errors.GetAPIError(errors.ErrNoSuchKey)
+		}
+		return err
+	}
+
+	if err = n.systemCache.PutObjectTagging(objectTaggingCacheKey(p), tagSet); err != nil {
+		n.log.Error("couldn't cache system object", zap.Error(err))
+	}
+
+	return nil
+}
+
+func (n *layer) DeleteObjectTagging(ctx context.Context, p *data.ObjectTaggingInfo) error {
+	version, err := n.getTaggedObjectVersion(ctx, p)
+	if err != nil {
+		return err
+	}
+
+	err = n.treeService.DeleteObjectTagging(ctx, p.CnrID, version)
+	if err != nil {
+		if errorsStd.Is(err, ErrNodeNotFound) {
+			return errors.GetAPIError(errors.ErrNoSuchKey)
+		}
+		return err
+	}
+
+	n.systemCache.Delete(objectTaggingCacheKey(p))
+
+	return nil
+}
+
+func (n *layer) GetBucketTagging(ctx context.Context, bktInfo *data.BucketInfo) (map[string]string, error) {
+	objInfo, err := n.HeadSystemObject(ctx, bktInfo, formBucketTagObjectName(bktInfo.Name))
+	if err != nil && !errors.IsS3Error(err, errors.ErrNoSuchKey) {
+		return nil, err
+	}
+
+	return formTagSet(objInfo), nil
+}
+
+func (n *layer) PutBucketTagging(ctx context.Context, bktInfo *data.BucketInfo, tagSet map[string]string) error {
+	s := &PutSystemObjectParams{
+		BktInfo:  bktInfo,
+		ObjName:  formBucketTagObjectName(bktInfo.Name),
+		Metadata: tagSet,
+		Prefix:   tagPrefix,
+		Reader:   nil,
+	}
+
+	_, err := n.PutSystemObject(ctx, s)
+	return err
+}
+
+func (n *layer) DeleteBucketTagging(ctx context.Context, bktInfo *data.BucketInfo) error {
+	return n.DeleteSystemObject(ctx, bktInfo, formBucketTagObjectName(bktInfo.Name))
+}
+
+func formTagSet(objInfo *data.ObjectInfo) map[string]string {
+	var tagSet map[string]string
+	if objInfo != nil {
+		tagSet = make(map[string]string, len(objInfo.Headers))
+		for k, v := range objInfo.Headers {
+			if strings.HasPrefix(k, tagPrefix) {
+				if v == tagEmptyMark {
+					v = ""
+				}
+				tagSet[strings.TrimPrefix(k, tagPrefix)] = v
+			}
+		}
+	}
+
+	return tagSet
+}
+
+func objectTaggingCacheKey(p *data.ObjectTaggingInfo) string {
+	return ".tagset." + p.CnrID.EncodeToString() + "." + p.ObjName + "." + p.VersionID
+}
+
+func (n *layer) getTaggedObjectVersion(ctx context.Context, p *data.ObjectTaggingInfo) (*data.NodeVersion, error) {
+	var (
+		err     error
+		version *data.NodeVersion
+	)
+
+	if p.VersionID == "null" {
+		if version, err = n.treeService.GetUnversioned(ctx, p.CnrID, p.ObjName); err != nil {
+			if strings.Contains(err.Error(), "not found") {
+				return nil, errors.GetAPIError(errors.ErrNoSuchKey)
+			}
+			return nil, err
+		}
+	} else if len(p.VersionID) == 0 {
+		if version, err = n.treeService.GetLatestVersion(ctx, p.CnrID, p.ObjName); err != nil {
+			if strings.Contains(err.Error(), "not found") {
+				return nil, errors.GetAPIError(errors.ErrNoSuchKey)
+			}
+			return nil, err
+		}
+	} else {
+		versions, err := n.treeService.GetVersions(ctx, p.CnrID, p.ObjName)
+		if err != nil {
+			return nil, err
+		}
+		for _, v := range versions {
+			if v.OID.EncodeToString() == p.VersionID {
+				version = v
+				break
+			}
+		}
+	}
+
+	if version == nil || version.DeleteMarker != nil {
+		return nil, errors.GetAPIError(errors.ErrNoSuchKey)
+	}
+
+	return version, nil
+}
diff --git a/api/layer/tree_service.go b/api/layer/tree_service.go
index a72f19e3..f0bb81cf 100644
--- a/api/layer/tree_service.go
+++ b/api/layer/tree_service.go
@@ -30,6 +30,10 @@ type TreeService interface {
 	// DeleteBucketCORS removes a node from a system tree and returns objID which must be deleted in NeoFS
 	DeleteBucketCORS(ctx context.Context, cnrID *cid.ID) (*oid.ID, error)
 
+	GetObjectTagging(ctx context.Context, cnrID *cid.ID, objVersion *data.NodeVersion) (map[string]string, error)
+	PutObjectTagging(ctx context.Context, cnrID *cid.ID, objVersion *data.NodeVersion, tagSet map[string]string) error
+	DeleteObjectTagging(ctx context.Context, cnrID *cid.ID, objVersion *data.NodeVersion) error
+
 	GetVersions(ctx context.Context, cnrID *cid.ID, objectName string) ([]*data.NodeVersion, error)
 	GetLatestVersion(ctx context.Context, cnrID *cid.ID, objectName string) (*data.NodeVersion, error)
 	GetLatestVersionsByPrefix(ctx context.Context, cnrID *cid.ID, prefix string) ([]oid.ID, error)
diff --git a/internal/neofs/tree.go b/internal/neofs/tree.go
index d0c8a0b5..4c0f4670 100644
--- a/internal/neofs/tree.go
+++ b/internal/neofs/tree.go
@@ -44,6 +44,7 @@ const (
 	fileNameKV          = "FileName"
 	systemNameKV        = "SystemName"
 	isUnversionedKV     = "IsUnversioned"
+	isTagKV             = "isTag"
 
 	// keys for delete marker nodes
 	isDeleteMarkerKV = "IdDeleteMarker"
@@ -274,6 +275,75 @@ func (c *TreeClient) DeleteBucketCORS(ctx context.Context, cnrID *cid.ID) (*oid.
 	return nil, nil
 }
 
+func (c *TreeClient) GetObjectTagging(ctx context.Context, cnrID *cid.ID, objVersion *data.NodeVersion) (map[string]string, error) {
+	tagNode, err := c.getObjectTaggingNode(ctx, cnrID, objVersion)
+	if err != nil {
+		return nil, err
+	}
+
+	if tagNode == nil {
+		return nil, nil
+	}
+
+	delete(tagNode.Meta, isTagKV)
+
+	return tagNode.Meta, nil
+}
+
+func (c *TreeClient) PutObjectTagging(ctx context.Context, cnrID *cid.ID, objVersion *data.NodeVersion, tagSet map[string]string) error {
+	tagNode, err := c.getObjectTaggingNode(ctx, cnrID, objVersion)
+	if err != nil {
+		return err
+	}
+
+	tagSet[isTagKV] = "true"
+
+	if tagNode == nil {
+		_, err = c.addNode(ctx, cnrID, versionTree, objVersion.ID, tagSet)
+	} else {
+		err = c.moveNode(ctx, cnrID, versionTree, tagNode.ID, objVersion.ID, tagSet)
+	}
+
+	delete(tagSet, isTagKV)
+
+	return err
+}
+
+func (c *TreeClient) DeleteObjectTagging(ctx context.Context, cnrID *cid.ID, objVersion *data.NodeVersion) error {
+	tagNode, err := c.getObjectTaggingNode(ctx, cnrID, objVersion)
+	if err != nil {
+		return err
+	}
+
+	if tagNode == nil {
+		return nil
+	}
+
+	return c.removeNode(ctx, cnrID, versionTree, tagNode.ID)
+}
+
+func (c *TreeClient) getObjectTaggingNode(ctx context.Context, cnrID *cid.ID, objVersion *data.NodeVersion) (*TreeNode, error) {
+	subtree, err := c.getSubTree(ctx, cnrID, versionTree, objVersion.ID, 1)
+	if err != nil {
+		return nil, err
+	}
+
+	var tagNode *TreeNode
+
+	for _, s := range subtree {
+		node, err := newTreeNode(s)
+		if err != nil {
+			return nil, err
+		}
+		if _, ok := node.Get(isTagKV); ok {
+			tagNode = node
+			break
+		}
+	}
+
+	return tagNode, nil
+}
+
 func (c *TreeClient) GetVersions(ctx context.Context, cnrID *cid.ID, filepath string) ([]*data.NodeVersion, error) {
 	return c.getVersions(ctx, cnrID, versionTree, filepath, false)
 }
diff --git a/internal/neofstest/tree/tree_mock.go b/internal/neofstest/tree/tree_mock.go
index a32a7562..0d0ce7be 100644
--- a/internal/neofstest/tree/tree_mock.go
+++ b/internal/neofstest/tree/tree_mock.go
@@ -17,6 +17,21 @@ type TreeServiceMock struct {
 	system   map[string]map[string]*data.BaseNodeVersion
 }
 
+func (t *TreeServiceMock) GetObjectTagging(ctx context.Context, cnrID *cid.ID, objVersion *data.NodeVersion) (map[string]string, error) {
+	//TODO implement me
+	panic("implement me")
+}
+
+func (t *TreeServiceMock) PutObjectTagging(ctx context.Context, cnrID *cid.ID, objVersion *data.NodeVersion, tagSet map[string]string) error {
+	//TODO implement me
+	panic("implement me")
+}
+
+func (t *TreeServiceMock) DeleteObjectTagging(ctx context.Context, cnrID *cid.ID, objVersion *data.NodeVersion) error {
+	//TODO implement me
+	panic("implement me")
+}
+
 var ErrNodeNotFound = errors.New("not found")
 
 func NewTreeService() *TreeServiceMock {
@@ -205,3 +220,18 @@ func (t *TreeServiceMock) RemoveSystemVersion(ctx context.Context, cnrID *cid.ID
 func (t *TreeServiceMock) GetAllVersionsByPrefix(ctx context.Context, cnrID *cid.ID, prefix string) ([]*data.NodeVersion, error) {
 	panic("implement me")
 }
+
+func (t *TreeServiceMock) GetObjectTagging(ctx context.Context, p *data.ObjectTaggingInfo) (map[string]string, error) {
+	//TODO implement me
+	panic("implement me")
+}
+
+func (t *TreeServiceMock) PutObjectTagging(ctx context.Context, p *data.ObjectTaggingInfo) error {
+	//TODO implement me
+	panic("implement me")
+}
+
+func (t *TreeServiceMock) DeleteObjectTagging(ctx context.Context, p *data.ObjectTaggingInfo) error {
+	//TODO implement me
+	panic("implement me")
+}