diff --git a/policy/tagging-policy.json b/policy/tagging-policy.json
new file mode 100644
index 0000000..f5fe2b8
--- /dev/null
+++ b/policy/tagging-policy.json
@@ -0,0 +1,12 @@
+{
+  "properties": {
+    "displayName": "Require resource tags",
+    "policyType": "Custom",
+    "mode": "All",
+    "description": "Deny creation of resources without tags",
+    "policyRule": {
+      "if": { "field": "tags", "exists": "false" },
+      "then": { "effect": "deny" }
+    }
+  }
+}
diff --git a/policy/tagging-rule.json b/policy/tagging-rule.json
new file mode 100644
index 0000000..873dff6
--- /dev/null
+++ b/policy/tagging-rule.json
@@ -0,0 +1,4 @@
+{
+  "if": { "field": "tags", "exists": "false" },
+  "then": { "effect": "deny" }
+}