diff --git a/packages/@aws-cdk/aws-iot-actions/README.md b/packages/@aws-cdk/aws-iot-actions/README.md
index cc1844bbcc909..ffb45017ed721 100644
--- a/packages/@aws-cdk/aws-iot-actions/README.md
+++ b/packages/@aws-cdk/aws-iot-actions/README.md
@@ -27,6 +27,7 @@ Currently supported are:
 - Capture CloudWatch metrics
 - Change state for a CloudWatch alarm
 - Put records to Kinesis Data Firehose stream
+- Send messages to SQS queues
 
 ## Invoke a Lambda function
 
@@ -209,3 +210,27 @@ const topicRule = new iot.TopicRule(this, 'TopicRule', {
   ],
 });
 ```
+
+## Send messages to an SQS queue
+
+The code snippet below creates an AWS IoT Rule that send messages
+to an SQS queue when it is triggered:
+
+```ts
+import * as iot from '@aws-cdk/aws-iot';
+import * as actions from '@aws-cdk/aws-iot-actions';
+import * as sqs from '@aws-cdk/aws-sqs';
+
+const queue = new sqs.Queue(this, 'MyQueue');
+
+const topicRule = new iot.TopicRule(this, 'TopicRule', {
+  sql: iot.IotSql.fromStringAsVer20160323(
+    "SELECT topic(2) as device_id, year, month, day FROM 'device/+/data'",
+  ),
+  actions: [
+    new actions.SqsQueueAction(queue, {
+      useBase64: true, // optional property, default is 'false'
+    }),
+  ]
+});
+```
diff --git a/packages/@aws-cdk/aws-iot-actions/lib/index.ts b/packages/@aws-cdk/aws-iot-actions/lib/index.ts
index 498f29b569fb8..a817ccb0ca35a 100644
--- a/packages/@aws-cdk/aws-iot-actions/lib/index.ts
+++ b/packages/@aws-cdk/aws-iot-actions/lib/index.ts
@@ -5,3 +5,5 @@ export * from './common-action-props';
 export * from './firehose-stream-action';
 export * from './lambda-function-action';
 export * from './s3-put-object-action';
+export * from './sqs-queue-action';
+
diff --git a/packages/@aws-cdk/aws-iot-actions/lib/sqs-queue-action.ts b/packages/@aws-cdk/aws-iot-actions/lib/sqs-queue-action.ts
new file mode 100644
index 0000000000000..224d5190d5477
--- /dev/null
+++ b/packages/@aws-cdk/aws-iot-actions/lib/sqs-queue-action.ts
@@ -0,0 +1,54 @@
+import * as iam from '@aws-cdk/aws-iam';
+import * as iot from '@aws-cdk/aws-iot';
+import * as sqs from '@aws-cdk/aws-sqs';
+import { CommonActionProps } from './common-action-props';
+import { singletonActionRole } from './private/role';
+
+/**
+ * Configuration properties of an action for SQS.
+ */
+export interface SqsQueueActionProps extends CommonActionProps {
+  /**
+   * Specifies whether to use Base64 encoding.
+   *
+   * @default false
+   */
+  readonly useBase64?: boolean
+}
+
+/**
+ * The action to write the data from an MQTT message to an Amazon SQS queue.
+ */
+export class SqsQueueAction implements iot.IAction {
+  private readonly role?: iam.IRole;
+  private readonly queue: sqs.IQueue;
+  private readonly useBase64?: boolean;
+
+  /**
+   * @param queue The Amazon SQS queue to which to write data.
+   * @param props Optional properties to not use default
+   */
+  constructor(queue: sqs.IQueue, props: SqsQueueActionProps = {}) {
+    this.queue = queue;
+    this.role = props.role;
+    this.useBase64 = props.useBase64;
+  }
+
+  bind(rule: iot.ITopicRule): iot.ActionConfig {
+    const role = this.role ?? singletonActionRole(rule);
+    role.addToPrincipalPolicy(new iam.PolicyStatement({
+      actions: ['sqs:SendMessage'],
+      resources: [this.queue.queueArn],
+    }));
+
+    return {
+      configuration: {
+        sqs: {
+          queueUrl: this.queue.queueUrl,
+          useBase64: this.useBase64,
+          roleArn: role.roleArn,
+        },
+      },
+    };
+  }
+}
diff --git a/packages/@aws-cdk/aws-iot-actions/package.json b/packages/@aws-cdk/aws-iot-actions/package.json
index c3b073304c9a1..d39aa93533a94 100644
--- a/packages/@aws-cdk/aws-iot-actions/package.json
+++ b/packages/@aws-cdk/aws-iot-actions/package.json
@@ -87,6 +87,7 @@
     "@aws-cdk/aws-lambda": "0.0.0",
     "@aws-cdk/aws-logs": "0.0.0",
     "@aws-cdk/aws-s3": "0.0.0",
+    "@aws-cdk/aws-sqs": "0.0.0",
     "@aws-cdk/core": "0.0.0",
     "case": "1.6.3",
     "constructs": "^3.3.69"
@@ -100,6 +101,7 @@
     "@aws-cdk/aws-lambda": "0.0.0",
     "@aws-cdk/aws-logs": "0.0.0",
     "@aws-cdk/aws-s3": "0.0.0",
+    "@aws-cdk/aws-sqs": "0.0.0",
     "@aws-cdk/core": "0.0.0",
     "constructs": "^3.3.69"
   },
diff --git a/packages/@aws-cdk/aws-iot-actions/test/sqs/integ.sqs-queue-action.expected.json b/packages/@aws-cdk/aws-iot-actions/test/sqs/integ.sqs-queue-action.expected.json
new file mode 100644
index 0000000000000..9d5870a2a18b5
--- /dev/null
+++ b/packages/@aws-cdk/aws-iot-actions/test/sqs/integ.sqs-queue-action.expected.json
@@ -0,0 +1,76 @@
+{
+  "Resources": {
+    "TopicRule40A4EA44": {
+      "Type": "AWS::IoT::TopicRule",
+      "Properties": {
+        "TopicRulePayload": {
+          "Actions": [
+            {
+              "Sqs": {
+                "QueueUrl": {
+                  "Ref": "MyQueueE6CA6235"
+                },
+                "RoleArn": {
+                  "Fn::GetAtt": [
+                    "TopicRuleTopicRuleActionRole246C4F77",
+                    "Arn"
+                  ]
+                }
+              }
+            }
+          ],
+          "AwsIotSqlVersion": "2016-03-23",
+          "Sql": "SELECT topic(2) as device_id, year, month, day FROM 'device/+/data'"
+        }
+      }
+    },
+    "TopicRuleTopicRuleActionRole246C4F77": {
+      "Type": "AWS::IAM::Role",
+      "Properties": {
+        "AssumeRolePolicyDocument": {
+          "Statement": [
+            {
+              "Action": "sts:AssumeRole",
+              "Effect": "Allow",
+              "Principal": {
+                "Service": "iot.amazonaws.com"
+              }
+            }
+          ],
+          "Version": "2012-10-17"
+        }
+      }
+    },
+    "TopicRuleTopicRuleActionRoleDefaultPolicy99ADD687": {
+      "Type": "AWS::IAM::Policy",
+      "Properties": {
+        "PolicyDocument": {
+          "Statement": [
+            {
+              "Action": "sqs:SendMessage",
+              "Effect": "Allow",
+              "Resource": {
+                "Fn::GetAtt": [
+                  "MyQueueE6CA6235",
+                  "Arn"
+                ]
+              }
+            }
+          ],
+          "Version": "2012-10-17"
+        },
+        "PolicyName": "TopicRuleTopicRuleActionRoleDefaultPolicy99ADD687",
+        "Roles": [
+          {
+            "Ref": "TopicRuleTopicRuleActionRole246C4F77"
+          }
+        ]
+      }
+    },
+    "MyQueueE6CA6235": {
+      "Type": "AWS::SQS::Queue",
+      "UpdateReplacePolicy": "Delete",
+      "DeletionPolicy": "Delete"
+    }
+  }
+}
\ No newline at end of file
diff --git a/packages/@aws-cdk/aws-iot-actions/test/sqs/integ.sqs-queue-action.ts b/packages/@aws-cdk/aws-iot-actions/test/sqs/integ.sqs-queue-action.ts
new file mode 100644
index 0000000000000..c383163fd282e
--- /dev/null
+++ b/packages/@aws-cdk/aws-iot-actions/test/sqs/integ.sqs-queue-action.ts
@@ -0,0 +1,27 @@
+/// !cdk-integ pragma:ignore-assets
+import * as iot from '@aws-cdk/aws-iot';
+import * as sqs from '@aws-cdk/aws-sqs';
+import * as cdk from '@aws-cdk/core';
+import * as actions from '../../lib';
+
+const app = new cdk.App();
+
+class TestStack extends cdk.Stack {
+  constructor(scope: cdk.App, id: string, props?: cdk.StackProps) {
+    super(scope, id, props);
+
+    const topicRule = new iot.TopicRule(this, 'TopicRule', {
+      sql: iot.IotSql.fromStringAsVer20160323(
+        "SELECT topic(2) as device_id, year, month, day FROM 'device/+/data'",
+      ),
+    });
+
+    const queue = new sqs.Queue(this, 'MyQueue', {
+      removalPolicy: cdk.RemovalPolicy.DESTROY,
+    });
+    topicRule.addAction(new actions.SqsQueueAction(queue));
+  }
+}
+
+new TestStack(app, 'test-stack');
+app.synth();
diff --git a/packages/@aws-cdk/aws-iot-actions/test/sqs/sqs-queue-action.test.ts b/packages/@aws-cdk/aws-iot-actions/test/sqs/sqs-queue-action.test.ts
new file mode 100644
index 0000000000000..9d36ea7b02541
--- /dev/null
+++ b/packages/@aws-cdk/aws-iot-actions/test/sqs/sqs-queue-action.test.ts
@@ -0,0 +1,129 @@
+import { Template, Match } from '@aws-cdk/assertions';
+import * as iam from '@aws-cdk/aws-iam';
+import * as iot from '@aws-cdk/aws-iot';
+import * as sqs from '@aws-cdk/aws-sqs';
+import * as cdk from '@aws-cdk/core';
+import * as actions from '../../lib';
+
+test('Default SQS queue action', () => {
+  // GIVEN
+  const stack = new cdk.Stack();
+  const topicRule = new iot.TopicRule(stack, 'MyTopicRule', {
+    sql: iot.IotSql.fromStringAsVer20160323("SELECT topic(2) as device_id FROM 'device/+/data'"),
+  });
+  const queue = sqs.Queue.fromQueueArn(stack, 'MyQueue', 'arn:aws:sqs::123456789012:test-queue');
+
+  // WHEN
+  topicRule.addAction(new actions.SqsQueueAction(queue));
+
+  // THEN
+  Template.fromStack(stack).hasResourceProperties('AWS::IoT::TopicRule', {
+    TopicRulePayload: {
+      Actions: [
+        {
+          Sqs: {
+            QueueUrl: {
+              'Fn::Join': ['', [
+                'https://sqs..',
+                { Ref: 'AWS::URLSuffix' },
+                '/123456789012/test-queue',
+              ]],
+            },
+            RoleArn: {
+              'Fn::GetAtt': [
+                'MyTopicRuleTopicRuleActionRoleCE2D05DA',
+                'Arn',
+              ],
+            },
+          },
+        },
+      ],
+    },
+  });
+
+  Template.fromStack(stack).hasResourceProperties('AWS::IAM::Role', {
+    AssumeRolePolicyDocument: {
+      Statement: [
+        {
+          Action: 'sts:AssumeRole',
+          Effect: 'Allow',
+          Principal: {
+            Service: 'iot.amazonaws.com',
+          },
+        },
+      ],
+      Version: '2012-10-17',
+    },
+  });
+
+  Template.fromStack(stack).hasResourceProperties('AWS::IAM::Policy', {
+    PolicyDocument: {
+      Statement: [
+        {
+          Action: 'sqs:SendMessage',
+          Effect: 'Allow',
+          Resource: 'arn:aws:sqs::123456789012:test-queue',
+        },
+      ],
+      Version: '2012-10-17',
+    },
+    PolicyName: 'MyTopicRuleTopicRuleActionRoleDefaultPolicy54A701F7',
+    Roles: [
+      { Ref: 'MyTopicRuleTopicRuleActionRoleCE2D05DA' },
+    ],
+  });
+});
+
+test('Can set useBase64', () => {
+  // GIVEN
+  const stack = new cdk.Stack();
+  const topicRule = new iot.TopicRule(stack, 'MyTopicRule', {
+    sql: iot.IotSql.fromStringAsVer20160323("SELECT topic(2) as device_id FROM 'device/+/data'"),
+  });
+  const queue = sqs.Queue.fromQueueArn(stack, 'MyQueue', 'arn:aws:sqs::123456789012:test-queue');
+
+  // WHEN
+  topicRule.addAction(new actions.SqsQueueAction(queue, {
+    useBase64: true,
+  }));
+
+  // THEN
+  Template.fromStack(stack).hasResourceProperties('AWS::IoT::TopicRule', {
+    TopicRulePayload: {
+      Actions: [
+        Match.objectLike({ Sqs: { UseBase64: true } }),
+      ],
+    },
+  });
+});
+
+test('Can set role', () => {
+  // GIVEN
+  const stack = new cdk.Stack();
+  const topicRule = new iot.TopicRule(stack, 'MyTopicRule', {
+    sql: iot.IotSql.fromStringAsVer20160323("SELECT topic(2) as device_id FROM 'device/+/data'"),
+  });
+  const queue = sqs.Queue.fromQueueArn(stack, 'MyQueue', 'arn:aws:sqs::123456789012:test-queue');
+  const role = iam.Role.fromRoleArn(stack, 'MyRole', 'arn:aws:iam::123456789012:role/ForTest');
+
+  // WHEN
+  topicRule.addAction(new actions.SqsQueueAction(queue, { role }));
+
+  // THEN
+  Template.fromStack(stack).hasResourceProperties('AWS::IoT::TopicRule', {
+    TopicRulePayload: {
+      Actions: [
+        Match.objectLike({
+          Sqs: {
+            RoleArn: 'arn:aws:iam::123456789012:role/ForTest',
+          },
+        }),
+      ],
+    },
+  });
+
+  Template.fromStack(stack).hasResourceProperties('AWS::IAM::Policy', {
+    PolicyName: 'MyRolePolicy64AB00A5',
+    Roles: ['ForTest'],
+  });
+});