The reconstruction of the trajectories of charged particles, or track reconstruction, is a key computational challenge for particle and nuclear physics experiments. While the tuning of track reconstruction algorithms can depend strongly on details of the detector geometry, the algorithms currently in use by experiments share many common features. At the same time, the intense environment of the High-Luminosity LHC accelerator and other future experiments is expected to put even greater computational stress on track reconstruction software, motivating the development of more performant algorithms. We present here A Common Tracking Software (ACTS) toolkit, which draws on the experience with track reconstruction algorithms in the ATLAS experiment and presents them in an experiment-independent and framework-independent toolkit. It provides a set of high-level track reconstruction tools which are agnostic to the details of the detection technologies and magnetic field configuration and tested for strict thread-safety to support multi-threaded event processing. We discuss the conceptual design and technical implementation of ACTS, selected applications and performance of ACTS, and the lessons learned.