Tracking cookies can be spyware, but it depends on the type of tracking cookie. Not all tracking cookies are harmful or disruptive.
First-party cookies aren't necessarily spyware. Reputable websites will ask you to accept their tracking cookies the first time you visit. These cookies help the website to identify you when you visit again and assist with things like login, accessing your user profile, and personalizing your browsing experience while you're using the site.
Third-party cookies are often a type of spyware. They come from a website or ad server other than the site you're currently surfing, and they often allow advertisers to track your online activities or analytics companies to collect and sell your data.