diff --git a/packages/devextreme/js/ui/tabs.js b/packages/devextreme/js/ui/tabs.js
index 990f48ff1c32..d93503cc8cee 100644
--- a/packages/devextreme/js/ui/tabs.js
+++ b/packages/devextreme/js/ui/tabs.js
@@ -148,7 +148,8 @@ const Tabs = CollectionWidget.inherit({
                 },
                 options: {
                     useInkRipple: true,
-                    selectOnFocus: false
+                    selectOnFocus: false,
+                    iconPosition: ICON_POSITION.top,
                 }
             }
         ]);
diff --git a/packages/devextreme/scss/widgets/material/tabs/_index.scss b/packages/devextreme/scss/widgets/material/tabs/_index.scss
index 2b16f62aa325..afd4a2bec57d 100644
--- a/packages/devextreme/scss/widgets/material/tabs/_index.scss
+++ b/packages/devextreme/scss/widgets/material/tabs/_index.scss
@@ -86,7 +86,6 @@
   }
 
   .dx-tab-text {
-    flex-direction: column;
     text-transform: uppercase;
     line-height: $material-tab-text-line-height;
     font-weight: 500;
@@ -159,6 +158,14 @@
   }
 }
 
+.dx-tabs-icon-position-start .dx-tab .dx-icon {
+  @include dx-icon-margin($material-base-icon-margin, start);
+}
+
+.dx-tabs-icon-position-end .dx-tab .dx-icon {
+  @include dx-icon-margin($material-base-icon-margin, end);
+}
+
 .dx-tabs-vertical {
   .dx-tab-selected {
     @include dx-tabs-border-mixin(left, $tabs-selected-tab-border-color);
@@ -168,14 +175,6 @@
     }
   }
 
-  .dx-tab-text {
-    flex-direction: row;
-
-    .dx-icon {
-      @include dx-icon-margin($material-base-icon-margin-right);
-    }
-  }
-
   .dx-tabs-nav-button {
     padding: $material-tab-vertical-nav-button-content-padding;
   }
diff --git a/packages/devextreme/scss/widgets/material/tabs/_sizes.scss b/packages/devextreme/scss/widgets/material/tabs/_sizes.scss
index c0223e3e6285..13f70096ce54 100644
--- a/packages/devextreme/scss/widgets/material/tabs/_sizes.scss
+++ b/packages/devextreme/scss/widgets/material/tabs/_sizes.scss
@@ -8,8 +8,7 @@ $material-tab-height: null !default;
 $material-tab-min-width: null !default;
 
 $material-tab-text-line-height: null !default;
-$material-base-icon-margin-right: null !default;
-$material-base-icon-margin-bottom: null !default;
+$material-base-icon-margin: null !default;
 
 $material-tab-nav-button-icon-width: null !default;
 $material-tab-nav-button-icon-height: null !default;
@@ -22,8 +21,7 @@ $material-tab-vertical-nav-button-content-padding: null !default;
   $material-tabs-item-padding: 12px 16px !default;
   $material-tab-height: auto !default;
   $material-tab-min-width: 90px !default;
-  $material-base-icon-margin-right: 8px !default;
-  $material-base-icon-margin-bottom: 4px !default;
+  $material-base-icon-margin: 8px !default;
   $material-tab-text-line-height: 24px !default;
   $material-tab-nav-button-icon-width: 24px !default;
   $material-tab-nav-button-icon-height: 24px !default;
@@ -36,8 +34,7 @@ $material-tab-vertical-nav-button-content-padding: null !default;
   $material-tabs-item-padding: 6px 12px !default;
   $material-tab-height: auto !default;
   $material-tab-min-width: 82px !default;
-  $material-base-icon-margin-right: 8px !default;
-  $material-base-icon-margin-bottom: 4px !default;
+  $material-base-icon-margin: 8px !default;
   $material-tab-text-line-height: 24px !default;
   $material-tab-nav-button-icon-width: 24px !default;
   $material-tab-nav-button-icon-height: 24px !default;
diff --git a/packages/devextreme/testing/testcafe/tests/navigation/tabPanel/common.ts b/packages/devextreme/testing/testcafe/tests/navigation/tabPanel/common.ts
index d84a8d76a652..d0b999373c64 100644
--- a/packages/devextreme/testing/testcafe/tests/navigation/tabPanel/common.ts
+++ b/packages/devextreme/testing/testcafe/tests/navigation/tabPanel/common.ts
@@ -1,6 +1,6 @@
 import { createScreenshotsComparer } from 'devextreme-screenshot-comparer';
 import { Selector, ClientFunction } from 'testcafe';
-import { testScreenshot, isMaterial } from '../../../helpers/themeUtils';
+import { testScreenshot } from '../../../helpers/themeUtils';
 import url from '../../../helpers/getPageUrl';
 import createWidget from '../../../helpers/createWidget';
 import TabPanel from '../../../model/tabPanel';
@@ -425,9 +425,7 @@ test('TabPanel borders without scrolling', async (t) => {
     test('TabPanel icon position', async (t) => {
       const { takeScreenshot, compareResults } = createScreenshotsComparer(t);
 
-      if (!isMaterial()) {
-        await testScreenshot(t, takeScreenshot, `TabPanel iconPosition=${iconPosition},rtl=${rtlEnabled}.png`, { element: '#container' });
-      }
+      await testScreenshot(t, takeScreenshot, `TabPanel iconPosition=${iconPosition},rtl=${rtlEnabled}.png`, { element: '#container' });
 
       await t
         .expect(compareResults.isValid())
diff --git a/packages/devextreme/testing/testcafe/tests/navigation/tabPanel/etalons/TabPanel iconPosition=bottom,rtl=false (material-blue-light).png b/packages/devextreme/testing/testcafe/tests/navigation/tabPanel/etalons/TabPanel iconPosition=bottom,rtl=false (material-blue-light).png
new file mode 100644
index 000000000000..fbb1ca7a673d
Binary files /dev/null and b/packages/devextreme/testing/testcafe/tests/navigation/tabPanel/etalons/TabPanel iconPosition=bottom,rtl=false (material-blue-light).png differ
diff --git a/packages/devextreme/testing/testcafe/tests/navigation/tabPanel/etalons/TabPanel iconPosition=bottom,rtl=true (material-blue-light).png b/packages/devextreme/testing/testcafe/tests/navigation/tabPanel/etalons/TabPanel iconPosition=bottom,rtl=true (material-blue-light).png
new file mode 100644
index 000000000000..b86536c397f0
Binary files /dev/null and b/packages/devextreme/testing/testcafe/tests/navigation/tabPanel/etalons/TabPanel iconPosition=bottom,rtl=true (material-blue-light).png differ
diff --git a/packages/devextreme/testing/testcafe/tests/navigation/tabPanel/etalons/TabPanel iconPosition=end,rtl=false (material-blue-light).png b/packages/devextreme/testing/testcafe/tests/navigation/tabPanel/etalons/TabPanel iconPosition=end,rtl=false (material-blue-light).png
new file mode 100644
index 000000000000..6822a92f2b09
Binary files /dev/null and b/packages/devextreme/testing/testcafe/tests/navigation/tabPanel/etalons/TabPanel iconPosition=end,rtl=false (material-blue-light).png differ
diff --git a/packages/devextreme/testing/testcafe/tests/navigation/tabPanel/etalons/TabPanel iconPosition=end,rtl=true (material-blue-light).png b/packages/devextreme/testing/testcafe/tests/navigation/tabPanel/etalons/TabPanel iconPosition=end,rtl=true (material-blue-light).png
new file mode 100644
index 000000000000..e842cf6b4a52
Binary files /dev/null and b/packages/devextreme/testing/testcafe/tests/navigation/tabPanel/etalons/TabPanel iconPosition=end,rtl=true (material-blue-light).png differ
diff --git a/packages/devextreme/testing/testcafe/tests/navigation/tabPanel/etalons/TabPanel iconPosition=start,rtl=false (material-blue-light).png b/packages/devextreme/testing/testcafe/tests/navigation/tabPanel/etalons/TabPanel iconPosition=start,rtl=false (material-blue-light).png
new file mode 100644
index 000000000000..b83d8a121329
Binary files /dev/null and b/packages/devextreme/testing/testcafe/tests/navigation/tabPanel/etalons/TabPanel iconPosition=start,rtl=false (material-blue-light).png differ
diff --git a/packages/devextreme/testing/testcafe/tests/navigation/tabPanel/etalons/TabPanel iconPosition=start,rtl=true (material-blue-light).png b/packages/devextreme/testing/testcafe/tests/navigation/tabPanel/etalons/TabPanel iconPosition=start,rtl=true (material-blue-light).png
new file mode 100644
index 000000000000..4a0abcbfd650
Binary files /dev/null and b/packages/devextreme/testing/testcafe/tests/navigation/tabPanel/etalons/TabPanel iconPosition=start,rtl=true (material-blue-light).png differ
diff --git a/packages/devextreme/testing/testcafe/tests/navigation/tabPanel/etalons/TabPanel iconPosition=top,rtl=false (material-blue-light).png b/packages/devextreme/testing/testcafe/tests/navigation/tabPanel/etalons/TabPanel iconPosition=top,rtl=false (material-blue-light).png
new file mode 100644
index 000000000000..e61fddb30fbd
Binary files /dev/null and b/packages/devextreme/testing/testcafe/tests/navigation/tabPanel/etalons/TabPanel iconPosition=top,rtl=false (material-blue-light).png differ
diff --git a/packages/devextreme/testing/testcafe/tests/navigation/tabPanel/etalons/TabPanel iconPosition=top,rtl=true (material-blue-light).png b/packages/devextreme/testing/testcafe/tests/navigation/tabPanel/etalons/TabPanel iconPosition=top,rtl=true (material-blue-light).png
new file mode 100644
index 000000000000..6bd704c802ad
Binary files /dev/null and b/packages/devextreme/testing/testcafe/tests/navigation/tabPanel/etalons/TabPanel iconPosition=top,rtl=true (material-blue-light).png differ
diff --git a/packages/devextreme/testing/testcafe/tests/navigation/tabs/common.ts b/packages/devextreme/testing/testcafe/tests/navigation/tabs/common.ts
index ce79d2f65f6e..f1ac7c096d9c 100644
--- a/packages/devextreme/testing/testcafe/tests/navigation/tabs/common.ts
+++ b/packages/devextreme/testing/testcafe/tests/navigation/tabs/common.ts
@@ -16,9 +16,7 @@ fixture.disablePageReloads`Tabs_common`
     test('Tabs icon position', async (t) => {
       const { takeScreenshot, compareResults } = createScreenshotsComparer(t);
 
-      if (!isMaterial()) {
-        await testScreenshot(t, takeScreenshot, `Tabs iconPosition=${iconPosition},rtl=${rtlEnabled}.png`, { element: '#tabs', shouldTestInCompact: true });
-      }
+      await testScreenshot(t, takeScreenshot, `Tabs iconPosition=${iconPosition},rtl=${rtlEnabled}.png`, { element: '#tabs', shouldTestInCompact: true });
 
       await t
         .expect(compareResults.isValid())
diff --git a/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=bottom,rtl=false (material-blue-light).png b/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=bottom,rtl=false (material-blue-light).png
new file mode 100644
index 000000000000..2ae7ffe83016
Binary files /dev/null and b/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=bottom,rtl=false (material-blue-light).png differ
diff --git a/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=bottom,rtl=false (material-blue-light-compact).png b/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=bottom,rtl=false (material-blue-light-compact).png
new file mode 100644
index 000000000000..5f4fd70ac393
Binary files /dev/null and b/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=bottom,rtl=false (material-blue-light-compact).png differ
diff --git a/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=bottom,rtl=true (material-blue-light).png b/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=bottom,rtl=true (material-blue-light).png
new file mode 100644
index 000000000000..9919b78102d1
Binary files /dev/null and b/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=bottom,rtl=true (material-blue-light).png differ
diff --git a/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=bottom,rtl=true (material-blue-light-compact).png b/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=bottom,rtl=true (material-blue-light-compact).png
new file mode 100644
index 000000000000..9b5c3705a2c0
Binary files /dev/null and b/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=bottom,rtl=true (material-blue-light-compact).png differ
diff --git a/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=end,rtl=false (material-blue-light).png b/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=end,rtl=false (material-blue-light).png
new file mode 100644
index 000000000000..132a61d8f351
Binary files /dev/null and b/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=end,rtl=false (material-blue-light).png differ
diff --git a/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=end,rtl=false (material-blue-light-compact).png b/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=end,rtl=false (material-blue-light-compact).png
new file mode 100644
index 000000000000..becffabcd9ff
Binary files /dev/null and b/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=end,rtl=false (material-blue-light-compact).png differ
diff --git a/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=end,rtl=true (material-blue-light).png b/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=end,rtl=true (material-blue-light).png
new file mode 100644
index 000000000000..47ee47b9172c
Binary files /dev/null and b/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=end,rtl=true (material-blue-light).png differ
diff --git a/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=end,rtl=true (material-blue-light-compact).png b/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=end,rtl=true (material-blue-light-compact).png
new file mode 100644
index 000000000000..b137edadfe83
Binary files /dev/null and b/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=end,rtl=true (material-blue-light-compact).png differ
diff --git a/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=start,rtl=false (material-blue-light).png b/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=start,rtl=false (material-blue-light).png
new file mode 100644
index 000000000000..ad0471333f3a
Binary files /dev/null and b/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=start,rtl=false (material-blue-light).png differ
diff --git a/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=start,rtl=false (material-blue-light-compact).png b/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=start,rtl=false (material-blue-light-compact).png
new file mode 100644
index 000000000000..b9b19f74ffae
Binary files /dev/null and b/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=start,rtl=false (material-blue-light-compact).png differ
diff --git a/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=start,rtl=true (material-blue-light).png b/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=start,rtl=true (material-blue-light).png
new file mode 100644
index 000000000000..26ee862c4bab
Binary files /dev/null and b/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=start,rtl=true (material-blue-light).png differ
diff --git a/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=start,rtl=true (material-blue-light-compact).png b/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=start,rtl=true (material-blue-light-compact).png
new file mode 100644
index 000000000000..1f0dc5540643
Binary files /dev/null and b/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=start,rtl=true (material-blue-light-compact).png differ
diff --git a/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=top,rtl=false (material-blue-light).png b/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=top,rtl=false (material-blue-light).png
new file mode 100644
index 000000000000..0966c042eb7c
Binary files /dev/null and b/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=top,rtl=false (material-blue-light).png differ
diff --git a/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=top,rtl=false (material-blue-light-compact).png b/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=top,rtl=false (material-blue-light-compact).png
new file mode 100644
index 000000000000..0972bdd48658
Binary files /dev/null and b/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=top,rtl=false (material-blue-light-compact).png differ
diff --git a/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=top,rtl=true (material-blue-light).png b/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=top,rtl=true (material-blue-light).png
new file mode 100644
index 000000000000..02086f9bf0a9
Binary files /dev/null and b/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=top,rtl=true (material-blue-light).png differ
diff --git a/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=top,rtl=true (material-blue-light-compact).png b/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=top,rtl=true (material-blue-light-compact).png
new file mode 100644
index 000000000000..dd31efc10767
Binary files /dev/null and b/packages/devextreme/testing/testcafe/tests/navigation/tabs/etalons/Tabs iconPosition=top,rtl=true (material-blue-light-compact).png differ