diff --git a/src/databricks/sql/backend/sea/backend.py b/src/databricks/sql/backend/sea/backend.py
index a6cff4913..ff130cd39 100644
--- a/src/databricks/sql/backend/sea/backend.py
+++ b/src/databricks/sql/backend/sea/backend.py
@@ -463,9 +463,7 @@ def execute_command(
         async_op: bool,
         enforce_embedded_schema_correctness: bool,
         row_limit: Optional[int] = None,
-        query_tags: Optional[
-            Dict[str, Optional[str]]
-        ] = None,  # TODO: implement query_tags for SEA backend
+        query_tags: Optional[Dict[str, Optional[str]]] = None,
     ) -> Union[SeaResultSet, None]:
         """
         Execute a SQL command using the SEA backend.
@@ -532,6 +530,7 @@ def execute_command(
             row_limit=row_limit,
             parameters=sea_parameters if sea_parameters else None,
             result_compression=result_compression,
+            query_tags=query_tags,
         )
 
         response_data = self._http_client._make_request(
diff --git a/src/databricks/sql/backend/sea/models/requests.py b/src/databricks/sql/backend/sea/models/requests.py
index ad046ff54..9a11e70df 100644
--- a/src/databricks/sql/backend/sea/models/requests.py
+++ b/src/databricks/sql/backend/sea/models/requests.py
@@ -31,6 +31,7 @@ class ExecuteStatementRequest:
     wait_timeout: str = "10s"
     on_wait_timeout: str = "CONTINUE"
     row_limit: Optional[int] = None
+    query_tags: Optional[Dict[str, Optional[str]]] = None
 
     def to_dict(self) -> Dict[str, Any]:
         """Convert the request to a dictionary for JSON serialization."""
@@ -60,6 +61,14 @@ def to_dict(self) -> Dict[str, Any]:
                 for param in self.parameters
             ]
 
+        # SEA API expects query_tags as an array of {key, value} objects.
+        # None values are represented by omitting the "value" field.
+        if self.query_tags:
+            result["query_tags"] = [
+                {"key": k, "value": v} if v is not None else {"key": k}
+                for k, v in self.query_tags.items()
+            ]
+
         return result
 
 
diff --git a/tests/unit/test_sea_backend.py b/tests/unit/test_sea_backend.py
index 26a898cb8..0b2f39b2a 100644
--- a/tests/unit/test_sea_backend.py
+++ b/tests/unit/test_sea_backend.py
@@ -185,7 +185,7 @@ def test_session_management(self, sea_client, mock_http_client, thrift_session_i
         session_config = {
             "ANSI_MODE": "FALSE",  # Supported parameter
             "STATEMENT_TIMEOUT": "3600",  # Supported parameter
-            "QUERY_TAGS": "team:marketing,dashboard:abc123", # Supported parameter
+            "QUERY_TAGS": "team:marketing,dashboard:abc123",  # Supported parameter
             "unsupported_param": "value",  # Unsupported parameter
         }
         catalog = "test_catalog"
@@ -197,7 +197,7 @@ def test_session_management(self, sea_client, mock_http_client, thrift_session_i
             "session_confs": {
                 "ansi_mode": "FALSE",
                 "statement_timeout": "3600",
-                "query_tags": "team:marketing,dashboard:abc123", 
+                "query_tags": "team:marketing,dashboard:abc123",
             },
             "catalog": catalog,
             "schema": schema,
@@ -416,6 +416,112 @@ def test_command_execution_advanced(
                     )
                 assert "Command failed" in str(excinfo.value)
 
+    def _execute_response(self):
+        return {
+            "statement_id": "test-statement-123",
+            "status": {"state": "SUCCEEDED"},
+            "manifest": {"schema": [], "total_row_count": 0, "total_byte_count": 0},
+            "result": {"data": []},
+        }
+
+    def _run_execute_command(self, sea_client, sea_session_id, mock_cursor, **kwargs):
+        """Helper to invoke execute_command with default args."""
+        return sea_client.execute_command(
+            operation="SELECT 1",
+            session_id=sea_session_id,
+            max_rows=100,
+            max_bytes=1000,
+            lz4_compression=False,
+            cursor=mock_cursor,
+            use_cloud_fetch=False,
+            parameters=[],
+            async_op=False,
+            enforce_embedded_schema_correctness=False,
+            **kwargs,
+        )
+
+    def test_execute_command_query_tags_string_values(
+        self, sea_client, mock_http_client, mock_cursor, sea_session_id
+    ):
+        """query_tags with string values are included in the request payload."""
+        mock_http_client._make_request.return_value = self._execute_response()
+        with patch.object(sea_client, "_response_to_result_set"):
+            self._run_execute_command(
+                sea_client,
+                sea_session_id,
+                mock_cursor,
+                query_tags={"env": "prod", "team": "data"},
+            )
+        _, kwargs = mock_http_client._make_request.call_args
+        assert kwargs["data"]["query_tags"] == [
+            {"key": "env", "value": "prod"},
+            {"key": "team", "value": "data"},
+        ]
+
+    def test_execute_command_query_tags_none_value(
+        self, sea_client, mock_http_client, mock_cursor, sea_session_id
+    ):
+        """query_tags with a None value omit the value field (key-only tag)."""
+        mock_http_client._make_request.return_value = self._execute_response()
+        with patch.object(sea_client, "_response_to_result_set"):
+            self._run_execute_command(
+                sea_client,
+                sea_session_id,
+                mock_cursor,
+                query_tags={"env": "prod", "team": None},
+            )
+        _, kwargs = mock_http_client._make_request.call_args
+        assert kwargs["data"]["query_tags"] == [
+            {"key": "env", "value": "prod"},
+            {"key": "team"},
+        ]
+
+    def test_execute_command_no_query_tags_omitted(
+        self, sea_client, mock_http_client, mock_cursor, sea_session_id
+    ):
+        """query_tags field is absent from the request when not provided."""
+        mock_http_client._make_request.return_value = self._execute_response()
+        with patch.object(sea_client, "_response_to_result_set"):
+            self._run_execute_command(sea_client, sea_session_id, mock_cursor)
+        _, kwargs = mock_http_client._make_request.call_args
+        assert "query_tags" not in kwargs["data"]
+
+    def test_execute_command_empty_query_tags_omitted(
+        self, sea_client, mock_http_client, mock_cursor, sea_session_id
+    ):
+        """Empty query_tags dict is treated as absent — field omitted from request."""
+        mock_http_client._make_request.return_value = self._execute_response()
+        with patch.object(sea_client, "_response_to_result_set"):
+            self._run_execute_command(
+                sea_client, sea_session_id, mock_cursor, query_tags={}
+            )
+        _, kwargs = mock_http_client._make_request.call_args
+        assert "query_tags" not in kwargs["data"]
+
+    def test_execute_command_async_query_tags(
+        self, sea_client, mock_http_client, mock_cursor, sea_session_id
+    ):
+        """query_tags are included in async execute requests (execute_async path)."""
+        mock_http_client._make_request.return_value = {
+            "statement_id": "test-statement-async",
+            "status": {"state": "PENDING"},
+        }
+        sea_client.execute_command(
+            operation="SELECT 1",
+            session_id=sea_session_id,
+            max_rows=100,
+            max_bytes=1000,
+            lz4_compression=False,
+            cursor=mock_cursor,
+            use_cloud_fetch=False,
+            parameters=[],
+            async_op=True,
+            enforce_embedded_schema_correctness=False,
+            query_tags={"job": "nightly-etl"},
+        )
+        _, kwargs = mock_http_client._make_request.call_args
+        assert kwargs["data"]["query_tags"] == [{"key": "job", "value": "nightly-etl"}]
+
     def test_command_management(
         self,
         sea_client,