diff --git a/bigquery/bigquery_tags_tag_value/main.tf b/bigquery/bigquery_tags_tag_value/main.tf
new file mode 100644
index 000000000..a832e3dd1
--- /dev/null
+++ b/bigquery/bigquery_tags_tag_value/main.tf
@@ -0,0 +1,39 @@
+/**
+* Copyright 2024 Google LLC
+*
+* Licensed under the Apache License, Version 2.0 (the "License");
+* you may not use this file except in compliance with the License.
+* You may obtain a copy of the License at
+*
+*      http://www.apache.org/licenses/LICENSE-2.0
+*
+* Unless required by applicable law or agreed to in writing, software
+* distributed under the License is distributed on an "AS IS" BASIS,
+* WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+* See the License for the specific language governing permissions and
+* limitations under the License.
+*/
+
+# [START bigquery_tags_tag_value]
+data "google_project" "default" {}
+
+resource "google_tags_tag_key" "env_tag_key" {
+  parent     = "projects/${data.google_project.default.project_id}"
+  short_name = "env1"
+}
+
+resource "google_tags_tag_key" "department_tag_key" {
+  parent     = "projects/${data.google_project.default.project_id}"
+  short_name = "department1"
+}
+
+resource "google_tags_tag_value" "env_tag_value" {
+  parent     = "tagKeys/${google_tags_tag_key.env_tag_key.name}"
+  short_name = "prod"
+}
+
+resource "google_tags_tag_value" "department_tag_value" {
+  parent     = "tagKeys/${google_tags_tag_key.department_tag_key.name}"
+  short_name = "sales"
+}
+# [END bigquery_tags_tag_value]