diff --git a/changelog_unreleased/css/17362.md b/changelog_unreleased/css/17362.md
new file mode 100644
index 000000000..d604c822a
--- /dev/null
+++ b/changelog_unreleased/css/17362.md
@@ -0,0 +1,21 @@
+#### Support `@utility` directive for Tailwind (#17362 by @sosukesuzuki)
+
+This changes supports `@utility` directive for Tailwind CSS V4.
+
+<!-- prettier-ignore -->
+```css
+/* Input */
+@utility tab-* {
+  tab-size: --value(--tab-size-*);
+}
+
+/* Prettier stable */
+@utility tab-* {
+  tab-size: --value(--tab-size- *);
+}
+
+/* Prettier main */
+@utility tab-* {
+  tab-size: --value(--tab-size-*);
+}
+```
diff --git a/src/language-css/print/comma-separated-value-group.js b/src/language-css/print/comma-separated-value-group.js
index 8f6e2197f..ab4cdce7f 100644
--- a/src/language-css/print/comma-separated-value-group.js
+++ b/src/language-css/print/comma-separated-value-group.js
@@ -131,6 +131,17 @@ function printCommaSeparatedValueGroup(path, options, print) {
       continue;
     }
 
+    // Ignore Tailwind `@utility` directive ( https://tailwindcss.com/docs/adding-custom-styles#functional-utilities )
+    if (
+      insideAtRuleNode(path, "utility") &&
+      iNode.type === "value-word" &&
+      iNextNode &&
+      iNextNode.type === "value-operator" &&
+      iNextNode.value === "*"
+    ) {
+      continue;
+    }
+
     // Ignore after latest node (i.e. before semicolon)
     if (!iNextNode) {
       continue;
diff --git a/tests/format/css/tailwind/__snapshots__/format.test.js.snap b/tests/format/css/tailwind/__snapshots__/format.test.js.snap
new file mode 100644
index 000000000..03352385e
--- /dev/null
+++ b/tests/format/css/tailwind/__snapshots__/format.test.js.snap
@@ -0,0 +1,103 @@
+// Jest Snapshot v1, https://goo.gl/fbAQLP
+
+exports[`utility-directive.css format 1`] = `
+====================================options=====================================
+parsers: ["css"]
+printWidth: 80
+                                                                                | printWidth
+=====================================input======================================
+@utility tab-* {
+  tab-size: --value(--tab-size-*);
+}
+
+@utility tab-* {
+  tab-size: --value(integer);
+}
+
+@utility tab-* {
+  tab-size: --value([integer]);
+  tab-size: --value(integer);
+  tab-size: --value(--tab-size-*);
+}
+
+@utility opacity-* {
+  opacity: --value([percentage]);
+  opacity: calc(--value(integer) * 1%);
+  opacity: --value(--opacity-*);
+}
+
+@utility tab-* {
+  tab-size: --value(--tab-size-*, integer, [integer]);
+}
+  
+@utility opacity-* {
+  opacity: calc(--value(integer) * 1%);
+  opacity: --value(--opacity-*, [percentage]);
+}
+
+@utility inset-* {
+  inset: calc(--var(--spacing) * --value([percentage], [length]));
+}
+  
+@utility -inset-* {
+  inset: calc(--var(--spacing) * --value([percentage], [length]) * -1);
+}
+
+@utility text-* {
+  font-size: --value(--font-size-*, [length]);
+  line-height: --modifier(--line-height-*, [length], [*]);
+}
+
+@utility aspect-* {
+  aspect-ratio: --value(--aspect-ratio-*, ratio, [ratio]);
+}
+
+=====================================output=====================================
+@utility tab-* {
+  tab-size: --value(--tab-size-*);
+}
+
+@utility tab-* {
+  tab-size: --value(integer);
+}
+
+@utility tab-* {
+  tab-size: --value([integer]);
+  tab-size: --value(integer);
+  tab-size: --value(--tab-size-*);
+}
+
+@utility opacity-* {
+  opacity: --value([percentage]);
+  opacity: calc(--value(integer) * 1%);
+  opacity: --value(--opacity-*);
+}
+
+@utility tab-* {
+  tab-size: --value(--tab-size-*, integer, [integer]);
+}
+
+@utility opacity-* {
+  opacity: calc(--value(integer) * 1%);
+  opacity: --value(--opacity-*, [percentage]);
+}
+
+@utility inset-* {
+  inset: calc(--var(--spacing) * --value([percentage], [length]));
+}
+
+@utility -inset-* {
+  inset: calc(--var(--spacing) * --value([percentage], [length]) * -1);
+}
+
+@utility text-* {
+  font-size: --value(--font-size-*, [length]);
+  line-height: --modifier(--line-height-*, [length], [*]);
+}
+
+@utility aspect-* {
+  aspect-ratio: --value(--aspect-ratio-*, ratio, [ratio]);
+}
+
+================================================================================
+`;
diff --git a/tests/format/css/tailwind/format.test.js b/tests/format/css/tailwind/format.test.js
new file mode 100644
index 000000000..96617399e
--- /dev/null
+++ b/tests/format/css/tailwind/format.test.js
@@ -0,0 +1 @@
+runFormatTest(import.meta, ["css"]);
diff --git a/tests/format/css/tailwind/utility-directive.css b/tests/format/css/tailwind/utility-directive.css
new file mode 100644
index 000000000..2f267db04
--- /dev/null
+++ b/tests/format/css/tailwind/utility-directive.css
@@ -0,0 +1,45 @@
+@utility tab-* {
+  tab-size: --value(--tab-size-*);
+}
+
+@utility tab-* {
+  tab-size: --value(integer);
+}
+
+@utility tab-* {
+  tab-size: --value([integer]);
+  tab-size: --value(integer);
+  tab-size: --value(--tab-size-*);
+}
+
+@utility opacity-* {
+  opacity: --value([percentage]);
+  opacity: calc(--value(integer) * 1%);
+  opacity: --value(--opacity-*);
+}
+
+@utility tab-* {
+  tab-size: --value(--tab-size-*, integer, [integer]);
+}
+  
+@utility opacity-* {
+  opacity: calc(--value(integer) * 1%);
+  opacity: --value(--opacity-*, [percentage]);
+}
+
+@utility inset-* {
+  inset: calc(--var(--spacing) * --value([percentage], [length]));
+}
+  
+@utility -inset-* {
+  inset: calc(--var(--spacing) * --value([percentage], [length]) * -1);
+}
+
+@utility text-* {
+  font-size: --value(--font-size-*, [length]);
+  line-height: --modifier(--line-height-*, [length], [*]);
+}
+
+@utility aspect-* {
+  aspect-ratio: --value(--aspect-ratio-*, ratio, [ratio]);
+}