diff --git a/crates/ely_browser_core/src/state.rs b/crates/ely_browser_core/src/state.rs
index e8db9b5..dbb30f3 100644
--- a/crates/ely_browser_core/src/state.rs
+++ b/crates/ely_browser_core/src/state.rs
@@ -30,6 +30,7 @@ mod space_exports;
 mod spaces;
 mod splits;
 mod sync;
+mod sync_notes;
 mod tab_group_order;
 mod tab_groups;
 mod tab_lifecycle;
diff --git a/crates/ely_browser_core/src/state/sync.rs b/crates/ely_browser_core/src/state/sync.rs
index 2f130b8..818f359 100644
--- a/crates/ely_browser_core/src/state/sync.rs
+++ b/crates/ely_browser_core/src/state/sync.rs
@@ -120,6 +120,9 @@ impl BrowserCore {
         for record in body.bookmarks {
             self.apply_bookmark_sync_record(record, &mut summary)?;
         }
+        for record in body.notes {
+            self.apply_note_sync_record(record, &mut summary)?;
+        }
         Ok(summary)
     }
 
@@ -396,7 +399,7 @@ impl BrowserCore {
         Ok(())
     }
 
-    fn sync_profile_id(&self, raw: &str) -> Result<ProfileId, SyncClientError> {
+    pub(super) fn sync_profile_id(&self, raw: &str) -> Result<ProfileId, SyncClientError> {
         let profile_id = ProfileId::parse(raw).map_err(snapshot_schema_error)?;
         if self.profiles.iter().any(|profile| profile.id() == &profile_id) {
             return Ok(profile_id);
@@ -404,7 +407,7 @@ impl BrowserCore {
         Ok(self.active_profile_id.clone())
     }
 
-    fn sync_space_id(
+    pub(super) fn sync_space_id(
         &self,
         raw: &str,
         space_name: Option<&str>,
@@ -460,6 +463,6 @@ fn parse_space_id(raw: &str) -> Result<SpaceId, SyncClientError> {
     SpaceId::parse(raw).map_err(snapshot_schema_error)
 }
 
-fn snapshot_schema_error(error: impl ToString) -> SyncClientError {
+pub(super) fn snapshot_schema_error(error: impl ToString) -> SyncClientError {
     SyncClientError::SnapshotSchema(error.to_string())
 }
diff --git a/crates/ely_browser_core/src/state/sync_notes.rs b/crates/ely_browser_core/src/state/sync_notes.rs
new file mode 100644
index 0000000..f7ca8b1
--- /dev/null
+++ b/crates/ely_browser_core/src/state/sync_notes.rs
@@ -0,0 +1,122 @@
+use std::time::{Duration, UNIX_EPOCH};
+
+use ely_domain::{
+    NoteEntry, NoteId, NoteTarget, ProfileId, SpaceId, SyncObjectKind, SyncObjectPolicy, TabId,
+    UrlText,
+};
+use ely_sync_client::SyncClientError;
+
+use super::{BrowserCore, sync::snapshot_schema_error};
+use crate::{
+    sync_engine::SyncSnapshotApplySummary,
+    sync_records::{NoteSyncRecord, NoteTargetSyncRecord},
+};
+
+impl BrowserCore {
+    pub(crate) fn visible_notes_for_sync(&self) -> Vec<&NoteEntry> {
+        if self.sync_object_policy(SyncObjectKind::Notes) == SyncObjectPolicy::Paused {
+            return Vec::new();
+        }
+        self.notes
+            .iter()
+            .filter(|note| {
+                self.profiles
+                    .iter()
+                    .any(|profile| profile.id() == note.profile_id() && profile.allows_sync())
+            })
+            .collect()
+    }
+
+    pub(super) fn apply_note_sync_record(
+        &mut self,
+        record: NoteSyncRecord,
+        summary: &mut SyncSnapshotApplySummary,
+    ) -> Result<(), SyncClientError> {
+        let note_id = NoteId::parse(&record.id).map_err(snapshot_schema_error)?;
+        let profile_id = self.sync_profile_id(&record.profile_id)?;
+        let space_id = self.sync_space_id(&record.space_id, record.space_name.as_deref())?;
+        let source_url = UrlText::parse(&record.source_url).map_err(snapshot_schema_error)?;
+        let target =
+            self.resolve_note_sync_target(record.target, &profile_id, &space_id, &source_url)?;
+        let created_at = UNIX_EPOCH + Duration::from_secs(record.created_at_secs);
+        let updated_at = UNIX_EPOCH + Duration::from_secs(record.updated_at_secs);
+        let existing_index = self.note_sync_index(&note_id, &profile_id, &target);
+        let id = existing_index
+            .and_then(|index| self.notes.get(index).map(|note| note.id().clone()))
+            .unwrap_or(note_id);
+        let note = NoteEntry::new(
+            profile_id,
+            space_id,
+            target,
+            record.title,
+            source_url,
+            record.body,
+            created_at,
+        )
+        .map_err(snapshot_schema_error)?;
+        let note = NoteEntry::restore(id, note, updated_at);
+
+        match existing_index {
+            Some(index) if self.notes[index] == note => summary.record_skipped(),
+            Some(index) => {
+                self.notes[index] = note;
+                summary.record_updated();
+            }
+            None => {
+                self.notes.push(note);
+                summary.record_imported();
+            }
+        }
+        Ok(())
+    }
+
+    fn resolve_note_sync_target(
+        &self,
+        target: NoteTargetSyncRecord,
+        profile_id: &ProfileId,
+        space_id: &SpaceId,
+        source_url: &UrlText,
+    ) -> Result<NoteTarget, SyncClientError> {
+        match target {
+            NoteTargetSyncRecord::Url { url } => {
+                UrlText::parse(&url).map(NoteTarget::Url).map_err(snapshot_schema_error)
+            }
+            NoteTargetSyncRecord::Tab { tab_id } => {
+                let remote_tab_id = TabId::parse(tab_id).map_err(snapshot_schema_error)?;
+                if let Some(tab) = self.tabs.iter().find(|tab| tab.id() == &remote_tab_id) {
+                    return Ok(NoteTarget::Tab(tab.id().clone()));
+                }
+                if let Some(tab) = self.tabs.iter().find(|tab| {
+                    tab.profile_id() == profile_id
+                        && tab.space_id() == space_id
+                        && tab.url() == source_url
+                }) {
+                    return Ok(NoteTarget::Tab(tab.id().clone()));
+                }
+                Ok(NoteTarget::Url(source_url.clone()))
+            }
+        }
+    }
+
+    fn note_sync_index(
+        &self,
+        note_id: &NoteId,
+        profile_id: &ProfileId,
+        target: &NoteTarget,
+    ) -> Option<usize> {
+        self.notes.iter().position(|note| note.id() == note_id).or_else(|| {
+            self.notes.iter().position(|note| {
+                note.profile_id() == profile_id
+                    && note_targets_match_for_sync(note.target(), target)
+            })
+        })
+    }
+}
+
+fn note_targets_match_for_sync(left: &NoteTarget, right: &NoteTarget) -> bool {
+    match (left, right) {
+        (NoteTarget::Url(left_url), NoteTarget::Url(right_url)) => left_url == right_url,
+        (NoteTarget::Tab(left_tab), NoteTarget::Tab(right_tab)) => left_tab == right_tab,
+        _ => false,
+    }
+}
diff --git a/crates/ely_browser_core/src/sync_records.rs b/crates/ely_browser_core/src/sync_records.rs
index 5809ca2..3ef49ef 100644
--- a/crates/ely_browser_core/src/sync_records.rs
+++ b/crates/ely_browser_core/src/sync_records.rs
@@ -1,6 +1,8 @@
 use std::time::{SystemTime, UNIX_EPOCH};
 
-use ely_domain::{ArchivePolicy, BookmarkEntry, BrowserTab, Space, TabFlags};
+use ely_domain::{
+    ArchivePolicy, BookmarkEntry, BrowserTab, NoteEntry, NoteTarget, Space, TabFlags,
+};
 use serde::{Deserialize, Serialize};
 
 use crate::state::BrowserCore;
@@ -15,6 +17,8 @@ pub(crate) struct SyncSnapshotBody {
     pub(crate) bookmarks: Vec<BookmarkSyncRecord>,
     #[serde(default)]
     pub(crate) tabs: Vec<TabSyncRecord>,
+    #[serde(default)]
+    pub(crate) notes: Vec<NoteSyncRecord>,
 }
 
 impl SyncSnapshotBody {
@@ -43,6 +47,13 @@ impl SyncSnapshotBody {
                     TabSyncRecord::from_entry(entry, core.sync_space_name_for(entry.space_id()))
                 })
                 .collect(),
+            notes: core
+                .visible_notes_for_sync()
+                .into_iter()
+                .map(|entry| {
+                    NoteSyncRecord::from_entry(entry, core.sync_space_name_for(entry.space_id()))
+                })
+                .collect(),
         }
     }
 }
@@ -175,6 +186,54 @@ impl TabSyncRecord {
     }
 }
 
+#[derive(Clone, Debug, Serialize, Deserialize)]
+pub(crate) struct NoteSyncRecord {
+    pub(crate) id: String,
+    pub(crate) profile_id: String,
+    pub(crate) space_id: String,
+    #[serde(default)]
+    pub(crate) space_name: Option<String>,
+    pub(crate) target: NoteTargetSyncRecord,
+    pub(crate) title: String,
+    pub(crate) source_url: String,
+    pub(crate) body: String,
+    pub(crate) created_at_secs: u64,
+    pub(crate) updated_at_secs: u64,
+}
+
+impl NoteSyncRecord {
+    fn from_entry(entry: &NoteEntry, space_name: Option<String>) -> Self {
+        Self {
+            id: entry.id().as_str().to_string(),
+            profile_id: entry.profile_id().as_str().to_string(),
+            space_id: entry.space_id().as_str().to_string(),
+            space_name,
+            target: NoteTargetSyncRecord::from_note_target(entry.target()),
+            title: entry.title().to_string(),
+            source_url: entry.source_url().as_str().to_string(),
+            body: entry.body().to_string(),
+            created_at_secs: system_time_secs(entry.created_at()),
+            updated_at_secs: system_time_secs(entry.updated_at()),
+        }
+    }
+}
+
+#[derive(Clone, Debug, Deserialize, Eq, PartialEq, Serialize)]
+#[serde(tag = "kind", rename_all = "snake_case")]
+pub(crate) enum NoteTargetSyncRecord {
+    Url { url: String },
+    Tab { tab_id: String },
+}
+
+impl NoteTargetSyncRecord {
+    fn from_note_target(target: &NoteTarget) -> Self {
+        match target {
+            NoteTarget::Url(url) => Self::Url { url: url.as_str().to_string() },
+            NoteTarget::Tab(tab_id) => Self::Tab { tab_id: tab_id.as_str().to_string() },
+        }
+    }
+}
+
 fn default_sync_enabled() -> bool {
     true
 }
diff --git a/crates/ely_browser_core/tests/sync.rs b/crates/ely_browser_core/tests/sync.rs
index b7ea925..5442a4a 100644
--- a/crates/ely_browser_core/tests/sync.rs
+++ b/crates/ely_browser_core/tests/sync.rs
@@ -2,8 +2,8 @@ use std::error::Error;
 
 use ely_browser_core::{BrowserCore, InitialBrowserConfig};
 use ely_domain::{
-    ArchivePolicy, SyncConnectionState, SyncObjectKind, SyncObjectPolicy, SyncObjectState,
-    SyncObjectStatus, UrlText,
+    ArchivePolicy, NoteTarget, SyncConnectionState, SyncObjectKind, SyncObjectPolicy,
+    SyncObjectState, SyncObjectStatus, UrlText,
 };
 
 #[test]
@@ -292,6 +292,122 @@ fn sync_snapshot_omits_paused_bookmarks() -> Result<(), Box<dyn Error>> {
     Ok(())
 }
 
+#[test]
+fn sync_snapshot_imports_remote_url_notes_into_active_scope() -> Result<(), Box<dyn Error>> {
+    let mut source = BrowserCore::new(InitialBrowserConfig::ely_defaults()?)?;
+    let source_home_tab_id = source.snapshot()?.active_tab_id;
+    source.set_tab_sync_enabled(&source_home_tab_id, false)?;
+    let source_tab_id = source.open_tab(UrlText::parse("https://example.com/research")?);
+    source.set_tab_sync_enabled(&source_tab_id, false)?;
+    source.set_tab_title(&source_tab_id, "Research Brief")?;
+    source.save_active_url_note(" # Finding\r\n- one ")?;
+    let bytes = source.build_sync_snapshot_bytes()?;
+
+    let mut target = BrowserCore::new(InitialBrowserConfig::ely_defaults()?)?;
+    let target_profile_id = target.snapshot()?.active_profile_id;
+    let target_space_id = target.snapshot()?.active_space_id;
+    let summary = target.apply_sync_snapshot_bytes(&bytes)?;
+    let snapshot = target.snapshot()?;
+    let [note] = snapshot.notes.as_slice() else {
+        return Err(format!("expected 1 note, got {}", snapshot.notes.len()).into());
+    };
+
+    assert_eq!(summary.imported(), 1);
+    assert_eq!(summary.updated(), 0);
+    assert_eq!(summary.skipped(), 0);
+    assert_eq!(note.profile_id(), &target_profile_id);
+    assert_eq!(note.space_id(), &target_space_id);
+    assert_eq!(note.title(), "Research Brief");
+    assert_eq!(note.body(), "# Finding\n- one");
+    assert_eq!(note.source_url().as_str(), "https://example.com/research");
+    assert_eq!(note.target(), &NoteTarget::Url(UrlText::parse("https://example.com/research")?));
+    Ok(())
+}
+
+#[test]
+fn sync_snapshot_imports_remote_tab_notes_after_tabs() -> Result<(), Box<dyn Error>> {
+    let mut source = BrowserCore::new(InitialBrowserConfig::ely_defaults()?)?;
+    let source_home_tab_id = source.snapshot()?.active_tab_id;
+    source.set_tab_sync_enabled(&source_home_tab_id, false)?;
+    let source_tab_id = source.open_tab(UrlText::parse("https://example.com/research")?);
+    source.set_tab_title(&source_tab_id, "Research Brief")?;
+    source.save_active_tab_note("pinned tab context")?;
+    let bytes = source.build_sync_snapshot_bytes()?;
+
+    let mut target = BrowserCore::new(InitialBrowserConfig::ely_defaults()?)?;
+    let summary = target.apply_sync_snapshot_bytes(&bytes)?;
+    let snapshot = target.snapshot()?;
+    let imported_tab = snapshot
+        .tabs
+        .iter()
+        .find(|tab| tab.url().as_str() == "https://example.com/research")
+        .ok_or("missing imported tab")?;
+    let imported_note = snapshot
+        .notes
+        .iter()
+        .find(|note| note.source_url().as_str() == "https://example.com/research")
+        .ok_or("missing imported note")?;
+
+    assert_eq!(summary.imported(), 2);
+    assert_eq!(summary.updated(), 0);
+    assert_eq!(summary.skipped(), 0);
+    assert_eq!(imported_note.target(), &NoteTarget::Tab(imported_tab.id().clone()));
+    assert_eq!(imported_note.body(), "pinned tab context");
+    Ok(())
+}
+
+#[test]
+fn sync_snapshot_updates_existing_note_body() -> Result<(), Box<dyn Error>> {
+    let mut source = BrowserCore::new(InitialBrowserConfig::ely_defaults()?)?;
+    let source_home_tab_id = source.snapshot()?.active_tab_id;
+    source.set_tab_sync_enabled(&source_home_tab_id, false)?;
+    let source_tab_id = source.open_tab(UrlText::parse("https://example.com/research")?);
+    source.set_tab_sync_enabled(&source_tab_id, false)?;
+    source.set_tab_title(&source_tab_id, "Research Brief")?;
+    source.save_active_url_note("canonical note")?;
+    let bytes = source.build_sync_snapshot_bytes()?;
+
+    let mut target = BrowserCore::new(InitialBrowserConfig::ely_defaults()?)?;
+    let target_tab_id = target.open_tab(UrlText::parse("https://example.com/research")?);
+    target.set_tab_title(&target_tab_id, "Old Title")?;
+    let target_note_id = target.save_active_url_note("old note")?;
+    let summary = target.apply_sync_snapshot_bytes(&bytes)?;
+    let snapshot = target.snapshot()?;
+    let [note] = snapshot.notes.as_slice() else {
+        return Err(format!("expected 1 note, got {}", snapshot.notes.len()).into());
+    };
+
+    assert_eq!(summary.imported(), 0);
+    assert_eq!(summary.updated(), 1);
+    assert_eq!(summary.skipped(), 0);
+    assert_eq!(note.id(), &target_note_id);
+    assert_eq!(note.title(), "Research Brief");
+    assert_eq!(note.body(), "canonical note");
+    Ok(())
+}
+
+#[test]
+fn sync_snapshot_omits_paused_notes() -> Result<(), Box<dyn Error>> {
+    let mut source = BrowserCore::new(InitialBrowserConfig::ely_defaults()?)?;
+    let source_home_tab_id = source.snapshot()?.active_tab_id;
+    source.set_tab_sync_enabled(&source_home_tab_id, false)?;
+    let source_tab_id = source.open_tab(UrlText::parse("https://example.com/research")?);
+    source.set_tab_sync_enabled(&source_tab_id, false)?;
+    source.save_active_url_note("local only")?;
+    source.set_sync_object_policy(SyncObjectKind::Notes, SyncObjectPolicy::Paused);
+    let bytes = source.build_sync_snapshot_bytes()?;
+
+    let mut target = BrowserCore::new(InitialBrowserConfig::ely_defaults()?)?;
+    let summary = target.apply_sync_snapshot_bytes(&bytes)?;
+    let snapshot = target.snapshot()?;
+
+    assert_eq!(summary.imported(), 0);
+    assert_eq!(summary.updated(), 0);
+    assert_eq!(summary.skipped(), 0);
+    assert!(snapshot.notes.is_empty());
+    Ok(())
+}
+
 #[test]
 fn sync_snapshot_rejects_unknown_schema_rev() -> Result<(), Box<dyn Error>> {
     let mut core = BrowserCore::new(InitialBrowserConfig::ely_defaults()?)?;
diff --git a/crates/ely_domain/src/note.rs b/crates/ely_domain/src/note.rs
index 1dc68a2..1b76b95 100644
--- a/crates/ely_domain/src/note.rs
+++ b/crates/ely_domain/src/note.rs
@@ -47,6 +47,13 @@ impl NoteEntry {
         })
     }
 
+    #[must_use]
+    pub fn restore(id: NoteId, mut entry: Self, updated_at: SystemTime) -> Self {
+        entry.id = id;
+        entry.updated_at = updated_at;
+        entry
+    }
+
     #[must_use]
     pub fn id(&self) -> &NoteId {
         &self.id
@@ -180,6 +187,35 @@ mod tests {
         Ok(())
     }
 
+    #[test]
+    fn restores_existing_note_identity_and_timestamps() -> Result<(), DomainError> {
+        let id = crate::NoteId::new();
+        let profile_id = ProfileId::new();
+        let space_id = SpaceId::new();
+        let created_at = SystemTime::UNIX_EPOCH + Duration::from_secs(10);
+        let updated_at = created_at + Duration::from_secs(20);
+        let source_url = UrlText::parse("https://example.com/restored")?;
+        let note = NoteEntry::new(
+            profile_id.clone(),
+            space_id.clone(),
+            NoteTarget::Url(source_url.clone()),
+            " Restored ",
+            source_url,
+            " body\r\ncopy ",
+            created_at,
+        )?;
+        let note = NoteEntry::restore(id.clone(), note, updated_at);
+
+        assert_eq!(note.id(), &id);
+        assert_eq!(note.profile_id(), &profile_id);
+        assert_eq!(note.space_id(), &space_id);
+        assert_eq!(note.title(), "Restored");
+        assert_eq!(note.body(), "body\ncopy");
+        assert_eq!(note.created_at(), created_at);
+        assert_eq!(note.updated_at(), updated_at);
+        Ok(())
+    }
+
     #[test]
     fn rejects_empty_body() -> Result<(), DomainError> {
         let source_url = UrlText::parse("https://example.com")?;