diff --git a/tests/Unit/Framework/Plugin/PluginExceptionTest.php b/tests/Unit/Framework/Plugin/PluginExceptionTest.php
new file mode 100644
index 000000000..85125340f
--- /dev/null
+++ b/tests/Unit/Framework/Plugin/PluginExceptionTest.php
@@ -0,0 +1,155 @@
+<?php
+declare( strict_types=1 );
+
+namespace WooCommerce\Facebook\Tests\Unit\Framework\Plugin;
+
+use WooCommerce\Facebook\Framework\Plugin\Exception;
+use WooCommerce\Facebook\Tests\AbstractWPUnitTestWithOptionIsolationAndSafeFiltering;
+
+/**
+ * Unit tests for Framework Plugin Exception class.
+ *
+ * @since 3.5.2
+ */
+class PluginExceptionTest extends AbstractWPUnitTestWithOptionIsolationAndSafeFiltering {
+
+	/**
+	 * Test that the Exception class exists and can be instantiated.
+	 */
+	public function test_exception_class_exists() {
+		$this->assertTrue( class_exists( Exception::class ) );
+	}
+
+	/**
+	 * Test that Exception extends the base PHP Exception class.
+	 */
+	public function test_exception_extends_base_exception() {
+		$exception = new Exception();
+		$this->assertInstanceOf( \Exception::class, $exception );
+	}
+
+	/**
+	 * Test exception instantiation with message.
+	 */
+	public function test_exception_with_message() {
+		$message = 'Test exception message';
+		$exception = new Exception( $message );
+		
+		$this->assertEquals( $message, $exception->getMessage() );
+	}
+
+	/**
+	 * Test exception instantiation with message and code.
+	 */
+	public function test_exception_with_message_and_code() {
+		$message = 'Test exception message';
+		$code = 123;
+		$exception = new Exception( $message, $code );
+		
+		$this->assertEquals( $message, $exception->getMessage() );
+		$this->assertEquals( $code, $exception->getCode() );
+	}
+
+	/**
+	 * Test exception instantiation with message, code, and previous exception.
+	 */
+	public function test_exception_with_previous_exception() {
+		$previousMessage = 'Previous exception';
+		$previousException = new \Exception( $previousMessage );
+		
+		$message = 'Current exception';
+		$code = 456;
+		$exception = new Exception( $message, $code, $previousException );
+		
+		$this->assertEquals( $message, $exception->getMessage() );
+		$this->assertEquals( $code, $exception->getCode() );
+		$this->assertSame( $previousException, $exception->getPrevious() );
+		$this->assertEquals( $previousMessage, $exception->getPrevious()->getMessage() );
+	}
+
+	/**
+	 * Test throwing and catching the exception.
+	 */
+	public function test_exception_can_be_thrown_and_caught() {
+		$message = 'Thrown exception';
+		$code = 789;
+		
+		try {
+			throw new Exception( $message, $code );
+		} catch ( Exception $e ) {
+			$this->assertEquals( $message, $e->getMessage() );
+			$this->assertEquals( $code, $e->getCode() );
+			return;
+		}
+		
+		$this->fail( 'Exception was not thrown' );
+	}
+
+	/**
+	 * Test exception with empty message.
+	 */
+	public function test_exception_with_empty_message() {
+		$exception = new Exception( '' );
+		$this->assertEquals( '', $exception->getMessage() );
+	}
+
+	/**
+	 * Test exception with zero code.
+	 */
+	public function test_exception_with_zero_code() {
+		$exception = new Exception( 'Message', 0 );
+		$this->assertEquals( 0, $exception->getCode() );
+	}
+
+	/**
+	 * Test exception with negative code.
+	 */
+	public function test_exception_with_negative_code() {
+		$exception = new Exception( 'Message', -1 );
+		$this->assertEquals( -1, $exception->getCode() );
+	}
+
+	/**
+	 * Test exception with special characters in message.
+	 */
+	public function test_exception_with_special_characters() {
+		$message = "Special chars: !@#$%^&*()_+{}[]|\\:\";<>?,./~`\n\t";
+		$exception = new Exception( $message );
+		$this->assertEquals( $message, $exception->getMessage() );
+	}
+
+	/**
+	 * Test exception with Unicode characters in message.
+	 */
+	public function test_exception_with_unicode_characters() {
+		$message = 'Unicode: 你好世界 🌍 émojis';
+		$exception = new Exception( $message );
+		$this->assertEquals( $message, $exception->getMessage() );
+	}
+
+	/**
+	 * Test exception trace contains expected information.
+	 */
+	public function test_exception_trace() {
+		$exception = new Exception( 'Test trace' );
+		$trace = $exception->getTrace();
+		
+		$this->assertIsArray( $trace );
+		$this->assertNotEmpty( $trace );
+		$this->assertArrayHasKey( 'file', $trace[0] );
+		$this->assertArrayHasKey( 'line', $trace[0] );
+		$this->assertArrayHasKey( 'function', $trace[0] );
+	}
+
+	/**
+	 * Test exception string representation.
+	 */
+	public function test_exception_string_representation() {
+		$message = 'String representation test';
+		$exception = new Exception( $message );
+		$string = (string) $exception;
+		
+		$this->assertStringContainsString( Exception::class, $string );
+		$this->assertStringContainsString( $message, $string );
+	}
+} 
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