diff --git a/packages/flutter/lib/src/material/tabs.dart b/packages/flutter/lib/src/material/tabs.dart
index 084b3b0a76..c85ef0caf7 100644
--- a/packages/flutter/lib/src/material/tabs.dart
+++ b/packages/flutter/lib/src/material/tabs.dart
@@ -1976,6 +1976,7 @@ class _TabBarState extends State<TabBar> {
           ),
         ),
       );
+      wrappedTabs[index] = MergeSemantics(child: wrappedTabs[index]);
       if (!widget.isScrollable && effectiveTabAlignment == TabAlignment.fill) {
         wrappedTabs[index] = Expanded(child: wrappedTabs[index]);
       }
diff --git a/packages/flutter/lib/src/semantics/semantics.dart b/packages/flutter/lib/src/semantics/semantics.dart
index f4b5e0fe20..c8fedd4b4b 100644
--- a/packages/flutter/lib/src/semantics/semantics.dart
+++ b/packages/flutter/lib/src/semantics/semantics.dart
@@ -4300,6 +4300,9 @@ class SemanticsOwner extends ChangeNotifier {
       return null;
     }
     if (node.mergeAllDescendantsIntoThisNode) {
+      if (node._canPerformAction(action)) {
+        return node._actions[action];
+      }
       SemanticsNode? result;
       node._visitDescendants((SemanticsNode child) {
         if (child._canPerformAction(action)) {
diff --git a/packages/flutter/test/material/tabs_test.dart b/packages/flutter/test/material/tabs_test.dart
index 0e71d0a9ca..ba1bb8385d 100644
--- a/packages/flutter/test/material/tabs_test.dart
+++ b/packages/flutter/test/material/tabs_test.dart
@@ -2,8 +2,6 @@
 // Use of this source code is governed by a BSD-style license that can be
 // found in the LICENSE file.
 
-import 'dart:ui';
-
 import 'package:flutter/foundation.dart';
 import 'package:flutter/gestures.dart';
 import 'package:flutter/material.dart';
@@ -156,6 +154,22 @@ void main() {
     expect(tester.renderObject(find.byType(CustomPaint)).debugNeedsPaint, true);
   });
 
+  testWidgets('tab semantics role test', (WidgetTester tester) async {
+    // Regressing test for https://github.com/flutter/flutter/issues/169175
+    // Creates an image semantics node with zero size.
+    await tester.pumpWidget(
+      boilerplate(
+        child: DefaultTabController(
+          length: 1,
+          child: TabBar(
+            tabs: <Widget>[Tab(icon: Semantics(image: true, child: const SizedBox.shrink()))],
+          ),
+        ),
+      ),
+    );
+    expect(find.byType(Tab), findsOneWidget);
+  });
+
   testWidgets('Tab sizing - icon', (WidgetTester tester) async {
     await tester.pumpWidget(
       const MaterialApp(
diff --git a/packages/flutter/test/semantics/semantics_test.dart b/packages/flutter/test/semantics/semantics_test.dart
index f30ec10080..c5c103404f 100644
--- a/packages/flutter/test/semantics/semantics_test.dart
+++ b/packages/flutter/test/semantics/semantics_test.dart
@@ -918,6 +918,26 @@ void main() {
     expect(newNode.id, expectId);
   });
 
+  test('performActionAt can hit test on merged semantics node', () {
+    bool tapped = false;
+    final SemanticsOwner owner = SemanticsOwner(onSemanticsUpdate: (SemanticsUpdate update) {});
+    final SemanticsNode root = SemanticsNode.root(owner: owner)
+      ..rect = const Rect.fromLTRB(0.0, 0.0, 10.0, 10.0);
+    final SemanticsNode merged = SemanticsNode()..rect = const Rect.fromLTRB(0.0, 0.0, 10.0, 10.0);
+    final SemanticsConfiguration mergeConfig =
+        SemanticsConfiguration()
+          ..isSemanticBoundary = true
+          ..isMergingSemanticsOfDescendants = true
+          ..onTap = () => tapped = true;
+    final SemanticsConfiguration rootConfig = SemanticsConfiguration()..isSemanticBoundary = true;
+
+    merged.updateWith(config: mergeConfig, childrenInInversePaintOrder: <SemanticsNode>[]);
+    root.updateWith(config: rootConfig, childrenInInversePaintOrder: <SemanticsNode>[merged]);
+
+    owner.performActionAt(const Offset(5, 5), SemanticsAction.tap);
+    expect(tapped, isTrue);
+  });
+
   test('Tags show up in debug properties', () {
     final SemanticsNode actionNode =
         SemanticsNode()..tags = <SemanticsTag>{RenderViewport.useTwoPaneSemantics};