diff --git a/github/provider.go b/github/provider.go
index 1188c2be3b..70441a0349 100644
--- a/github/provider.go
+++ b/github/provider.go
@@ -127,6 +127,7 @@ func Provider() terraform.ResourceProvider {
 			"github_emu_group_mapping":                                              resourceGithubEMUGroupMapping(),
 			"github_issue":                                                          resourceGithubIssue(),
 			"github_issue_label":                                                    resourceGithubIssueLabel(),
+			"github_issue_labels":                                                   resourceGithubIssueLabels(),
 			"github_membership":                                                     resourceGithubMembership(),
 			"github_organization_block":                                             resourceOrganizationBlock(),
 			"github_organization_custom_role":                                       resourceGithubOrganizationCustomRole(),
diff --git a/github/resource_github_issue_labels.go b/github/resource_github_issue_labels.go
new file mode 100644
index 0000000000..92c8c4e7f5
--- /dev/null
+++ b/github/resource_github_issue_labels.go
@@ -0,0 +1,247 @@
+package github
+
+import (
+	"context"
+	"log"
+	"strings"
+
+	"github.com/google/go-github/v52/github"
+	"github.com/hashicorp/terraform-plugin-sdk/helper/schema"
+)
+
+func resourceGithubIssueLabels() *schema.Resource {
+	return &schema.Resource{
+		Create: resourceGithubIssueLabelsCreateOrUpdate,
+		Read:   resourceGithubIssueLabelsRead,
+		Update: resourceGithubIssueLabelsCreateOrUpdate,
+		Delete: resourceGithubIssueLabelsDelete,
+		Importer: &schema.ResourceImporter{
+			State: schema.ImportStatePassthrough,
+		},
+
+		Schema: map[string]*schema.Schema{
+			"repository": {
+				Type:        schema.TypeString,
+				Required:    true,
+				ForceNew:    true,
+				Description: "The GitHub repository.",
+			},
+			"label": {
+				Type:        schema.TypeSet,
+				Optional:    true,
+				Description: "List of labels",
+				Elem: &schema.Resource{
+					Schema: map[string]*schema.Schema{
+						"name": {
+							Type:        schema.TypeString,
+							Required:    true,
+							Description: "The name of the label.",
+						},
+						"color": {
+							Type:        schema.TypeString,
+							Required:    true,
+							Description: "A 6 character hex code, without the leading '#', identifying the color of the label.",
+						},
+						"description": {
+							Type:        schema.TypeString,
+							Optional:    true,
+							Description: "A short description of the label.",
+						},
+						"url": {
+							Type:        schema.TypeString,
+							Computed:    true,
+							Description: "The URL to the issue label.",
+						},
+					},
+				},
+			},
+		},
+	}
+}
+
+func resourceGithubIssueLabelsRead(d *schema.ResourceData, meta interface{}) error {
+	client := meta.(*Owner).v3client
+
+	owner := meta.(*Owner).name
+	repository := d.Id()
+
+	log.Printf("[DEBUG] Reading GitHub issue labels for %s/%s", owner, repository)
+
+	ctx := context.WithValue(context.Background(), ctxId, repository)
+
+	options := &github.ListOptions{
+		PerPage: maxPerPage,
+	}
+
+	labels := make([]map[string]interface{}, 0)
+
+	for {
+		ls, resp, err := client.Issues.ListLabels(ctx, owner, repository, options)
+		if err != nil {
+			return err
+		}
+		for _, l := range ls {
+			labels = append(labels, map[string]interface{}{
+				"name":        l.GetName(),
+				"color":       l.GetColor(),
+				"description": l.GetDescription(),
+				"url":         l.GetURL(),
+			})
+		}
+
+		if resp.NextPage == 0 {
+			break
+		}
+		options.Page = resp.NextPage
+	}
+
+	log.Printf("[DEBUG] Found %d GitHub issue labels for %s/%s", len(labels), owner, repository)
+	log.Printf("[DEBUG] Labels: %v", labels)
+
+	err := d.Set("repository", repository)
+	if err != nil {
+		return err
+	}
+
+	err = d.Set("label", labels)
+	if err != nil {
+		return err
+	}
+
+	return nil
+}
+
+func resourceGithubIssueLabelsCreateOrUpdate(d *schema.ResourceData, meta interface{}) error {
+	client := meta.(*Owner).v3client
+
+	owner := meta.(*Owner).name
+	repository := d.Get("repository").(string)
+	ctx := context.WithValue(context.Background(), ctxId, repository)
+
+	o, n := d.GetChange("label")
+
+	log.Printf("[DEBUG] Updating GitHub issue labels for %s/%s", owner, repository)
+	log.Printf("[DEBUG] Old labels: %v", o)
+	log.Printf("[DEBUG] New labels: %v", n)
+
+	oMap := make(map[string]map[string]interface{})
+	nMap := make(map[string]map[string]interface{})
+	for _, raw := range o.(*schema.Set).List() {
+		m := raw.(map[string]interface{})
+		name := strings.ToLower(m["name"].(string))
+		oMap[name] = m
+	}
+	for _, raw := range n.(*schema.Set).List() {
+		m := raw.(map[string]interface{})
+		name := strings.ToLower(m["name"].(string))
+		nMap[name] = m
+	}
+
+	labels := make([]map[string]interface{}, 0)
+
+	// create
+	for name, n := range nMap {
+		if _, ok := oMap[name]; !ok {
+			log.Printf("[DEBUG] Creating GitHub issue label %s/%s/%s", owner, repository, name)
+
+			label, _, err := client.Issues.CreateLabel(ctx, owner, repository, &github.Label{
+				Name:        github.String(n["name"].(string)),
+				Color:       github.String(n["color"].(string)),
+				Description: github.String(n["description"].(string)),
+			})
+			if err != nil {
+				return err
+			}
+
+			labels = append(labels, map[string]interface{}{
+				"name":        label.GetName(),
+				"color":       label.GetColor(),
+				"description": label.GetDescription(),
+				"url":         label.GetURL(),
+			})
+		}
+	}
+
+	// delete
+	for name, o := range oMap {
+		if _, ok := nMap[name]; !ok {
+			log.Printf("[DEBUG] Deleting GitHub issue label %s/%s/%s", owner, repository, name)
+
+			_, err := client.Issues.DeleteLabel(ctx, owner, repository, o["name"].(string))
+			if err != nil {
+				return err
+			}
+		}
+	}
+
+	// update
+	for name, n := range nMap {
+		if o, ok := oMap[name]; ok {
+			if o["name"] != n["name"] || o["color"] != n["color"] || o["description"] != n["description"] {
+				log.Printf("[DEBUG] Updating GitHub issue label %s/%s/%s", owner, repository, name)
+
+				label, _, err := client.Issues.EditLabel(ctx, owner, repository, name, &github.Label{
+					Name:        github.String(n["name"].(string)),
+					Color:       github.String(n["color"].(string)),
+					Description: github.String(n["description"].(string)),
+				})
+				if err != nil {
+					return err
+				}
+
+				labels = append(labels, map[string]interface{}{
+					"name":        label.GetName(),
+					"color":       label.GetColor(),
+					"description": label.GetDescription(),
+					"url":         label.GetURL(),
+				})
+			} else {
+				labels = append(labels, o)
+			}
+		}
+	}
+
+	d.SetId(repository)
+
+	err := d.Set("label", labels)
+	if err != nil {
+		return err
+	}
+
+	return nil
+}
+
+func resourceGithubIssueLabelsDelete(d *schema.ResourceData, meta interface{}) error {
+	client := meta.(*Owner).v3client
+
+	owner := meta.(*Owner).name
+	repository := d.Get("repository").(string)
+	ctx := context.WithValue(context.Background(), ctxId, repository)
+
+	labels := d.Get("label").(*schema.Set).List()
+
+	log.Printf("[DEBUG] Deleting GitHub issue labels for %s/%s", owner, repository)
+	log.Printf("[DEBUG] Labels: %v", labels)
+
+	// delete
+	for _, raw := range labels {
+		label := raw.(map[string]interface{})
+		name := label["name"].(string)
+
+		log.Printf("[DEBUG] Deleting GitHub issue label %s/%s/%s", owner, repository, name)
+
+		_, err := client.Issues.DeleteLabel(ctx, owner, repository, name)
+		if err != nil {
+			return err
+		}
+	}
+
+	d.SetId(repository)
+
+	err := d.Set("label", make([]map[string]interface{}, 0))
+	if err != nil {
+		return err
+	}
+
+	return nil
+}
diff --git a/github/resource_github_issue_labels_test.go b/github/resource_github_issue_labels_test.go
new file mode 100644
index 0000000000..b113e118cf
--- /dev/null
+++ b/github/resource_github_issue_labels_test.go
@@ -0,0 +1,126 @@
+package github
+
+import (
+	"fmt"
+	"testing"
+
+	"github.com/hashicorp/terraform-plugin-sdk/helper/acctest"
+	"github.com/hashicorp/terraform-plugin-sdk/helper/resource"
+)
+
+func TestAccGithubIssueLabels(t *testing.T) {
+	t.Run("authoritatively overtakes existing labels", func(t *testing.T) {
+		randomID := acctest.RandStringFromCharSet(5, acctest.CharSetAlphaNum)
+		empty := []map[string]interface{}{}
+
+		testCase := func(t *testing.T, mode string) {
+			resource.Test(t, resource.TestCase{
+				PreCheck:  func() { skipUnlessMode(t, mode) },
+				Providers: testAccProviders,
+				Steps: []resource.TestStep{
+					// 0. Check if some labels already exist (indicated by non-empty plan)
+					{
+						Config:             testAccGithubIssueLabelsConfig(randomID, empty),
+						ExpectNonEmptyPlan: true,
+					},
+					// 1. Check if all the labels are destroyed when the resource is added
+					{
+						Config: testAccGithubIssueLabelsConfig(randomID, empty),
+						Check:  resource.TestCheckResourceAttr("github_issue_labels.test", "label.#", "0"),
+					},
+					// 2. Check if a label can be created
+					{
+						Config: testAccGithubIssueLabelsConfig(randomID, append(empty, map[string]interface{}{
+							"name":        "foo",
+							"color":       "000000",
+							"description": "foo",
+						})),
+						Check: resource.TestCheckResourceAttr("github_issue_labels.test", "label.#", "1"),
+					},
+					// 3. Check if a label can be recreated
+					{
+						Config: testAccGithubIssueLabelsConfig(randomID, append(empty, map[string]interface{}{
+							"name":        "Foo",
+							"color":       "000000",
+							"description": "foo",
+						})),
+						Check: resource.TestCheckResourceAttr("github_issue_labels.test", "label.#", "1"),
+					},
+					// 4. Check if multiple labels can be created
+					{
+						Config: testAccGithubIssueLabelsConfig(randomID, append(empty,
+							map[string]interface{}{
+								"name":        "Foo",
+								"color":       "000000",
+								"description": "foo",
+							},
+							map[string]interface{}{
+								"name":        "bar",
+								"color":       "000000",
+								"description": "bar",
+							}, map[string]interface{}{
+								"name":        "baz",
+								"color":       "000000",
+								"description": "baz",
+							})),
+						Check: resource.TestCheckResourceAttr("github_issue_labels.test", "label.#", "3"),
+					},
+					// 5. Check if labels can be destroyed
+					{
+						Config: testAccGithubIssueLabelsConfig(randomID, nil),
+					},
+					// 6. Check if labels were actually destroyed
+					{
+						Config: testAccGithubIssueLabelsConfig(randomID, empty),
+						Check:  resource.TestCheckResourceAttr("github_issue_labels.test", "label.#", "0"),
+					},
+				},
+			})
+		}
+
+		t.Run("with an anonymous account", func(t *testing.T) {
+			t.Skip("anonymous account not supported for this operation")
+		})
+
+		t.Run("with an individual account", func(t *testing.T) {
+			testCase(t, individual)
+		})
+
+		t.Run("with an organization account", func(t *testing.T) {
+			testCase(t, organization)
+		})
+	})
+}
+
+func testAccGithubIssueLabelsConfig(randomId string, labels []map[string]interface{}) string {
+	resource := ""
+	if labels != nil {
+		dynamic := ""
+		for _, label := range labels {
+			dynamic += fmt.Sprintf(`
+				label {
+					name = "%s"
+					color = "%s"
+					description = "%s"
+				}
+			`, label["name"], label["color"], label["description"])
+		}
+
+		resource = fmt.Sprintf(`
+			resource "github_issue_labels" "test" {
+				repository = github_repository.test.id
+
+				%s
+			}
+		`, dynamic)
+	}
+
+	return fmt.Sprintf(`
+		resource "github_repository" "test" {
+			name = "tf-acc-test-%s"
+			auto_init = true
+		}
+
+		%s
+	`, randomId, resource)
+}
diff --git a/website/docs/r/issue_labels.html.markdown b/website/docs/r/issue_labels.html.markdown
new file mode 100644
index 0000000000..b912fd4d13
--- /dev/null
+++ b/website/docs/r/issue_labels.html.markdown
@@ -0,0 +1,60 @@
+---
+layout: "github"
+page_title: "GitHub: github_issue_labels"
+description: |-
+  Provides GitHub issue labels resource.
+---
+
+# github_issue_labels
+
+Provides GitHub issue labels resource.
+
+This resource allows you to create and manage issue labels within your
+GitHub organization.
+
+~> Note: github_issue_labels cannot be used in conjunction with github_issue_label or they will fight over what your policy should be.
+
+This resource is authoritative. For adding a label to a repo in a non-authoritative manner, use github_issue_label instead.
+
+If you change the case of a label's name, its' color, or description, this resource will edit the existing label to match the new values. However, if you change the name of a label, this resource will create a new label with the new name and delete the old label. Beware that this will remove the label from any issues it was previously attached to.
+
+## Example Usage
+
+```hcl
+# Create a new, red colored label
+resource "github_issue_labels" "test_repo" {
+  repository = "test-repo"
+
+  label {
+    name  = "Urgent"
+    color = "FF0000"
+  }
+
+  label {
+    name  = "Critical"
+    color = "FF0000"
+  }
+}
+```
+
+## Argument Reference
+
+The following arguments are supported:
+
+* `repository` - (Required) The GitHub repository
+
+* `name` - (Required) The name of the label.
+
+* `color` - (Required) A 6 character hex code, **without the leading #**, identifying the color of the label.
+
+* `description` - (Optional) A short description of the label.
+
+* `url` - (Computed) The URL to the issue label
+
+## Import
+
+GitHub Issue Labels can be imported using the repository `name`, e.g.
+
+```
+$ terraform import github_issue_labels.test_repo test_repo
+```
diff --git a/website/github.erb b/website/github.erb
index defacd98ba..23b579bbc7 100644
--- a/website/github.erb
+++ b/website/github.erb
@@ -262,6 +262,9 @@
             <li>
               <a href="/docs/providers/github/r/issue_label.html">github_issue_label</a>
             </li>
+            <li>
+              <a href="/docs/providers/github/r/issue_labels.html">github_issue_labels</a>
+            </li>
             <li>
               <a href="/docs/providers/github/r/membership.html">github_membership</a>
             </li>