diff --git a/.changelog/26843.txt b/.changelog/26843.txt
new file mode 100644
index 00000000000..45dfc2dade9
--- /dev/null
+++ b/.changelog/26843.txt
@@ -0,0 +1,3 @@
+```release-note:bug
+resource/aws_sqs_queue: Change `sqs_managed_sse_enabled` to `Computed` as newly created SQS queues use [SSE-SQS encryption by default](https://aws.amazon.com/about-aws/whats-new/2022/10/amazon-sqs-announces-server-side-encryption-ssq-managed-sse-sqs-default/). This means that Terraform will only perform drift detection of the attribute's value when present in a configuration
+```
\ No newline at end of file
diff --git a/internal/service/sqs/queue.go b/internal/service/sqs/queue.go
index 7f7ed965a9b..8eb50791786 100644
--- a/internal/service/sqs/queue.go
+++ b/internal/service/sqs/queue.go
@@ -133,6 +133,7 @@ var (
 		"sqs_managed_sse_enabled": {
 			Type:          schema.TypeBool,
 			Optional:      true,
+			Computed:      true,
 			ConflictsWith: []string{"kms_master_key_id"},
 		},
 		"tags":     tftags.TagsSchema(),
diff --git a/website/docs/r/sqs_queue.html.markdown b/website/docs/r/sqs_queue.html.markdown
index 33f9de63c50..e1a5be11c47 100644
--- a/website/docs/r/sqs_queue.html.markdown
+++ b/website/docs/r/sqs_queue.html.markdown
@@ -98,7 +98,7 @@ The following arguments are supported:
 * `redrive_allow_policy` - (Optional) The JSON policy to set up the Dead Letter Queue redrive permission, see [AWS docs](https://docs.aws.amazon.com/AWSSimpleQueueService/latest/SQSDeveloperGuide/SQSDeadLetterQueue.html).
 * `fifo_queue` - (Optional) Boolean designating a FIFO queue. If not set, it defaults to `false` making it standard.
 * `content_based_deduplication` - (Optional) Enables content-based deduplication for FIFO queues. For more information, see the [related documentation](http://docs.aws.amazon.com/AWSSimpleQueueService/latest/SQSDeveloperGuide/FIFO-queues.html#FIFO-queues-exactly-once-processing)
-* `sqs_managed_sse_enabled` - (Optional) Boolean to enable server-side encryption (SSE) of message content with SQS-owned encryption keys. Defaults to `false`. See [Encryption at rest](https://docs.aws.amazon.com/AWSSimpleQueueService/latest/SQSDeveloperGuide/sqs-server-side-encryption.html).
+* `sqs_managed_sse_enabled` - (Optional) Boolean to enable server-side encryption (SSE) of message content with SQS-owned encryption keys. See [Encryption at rest](https://docs.aws.amazon.com/AWSSimpleQueueService/latest/SQSDeveloperGuide/sqs-server-side-encryption.html). Terraform will only perform drift detection of its value when present in a configuration.
 * `kms_master_key_id` - (Optional) The ID of an AWS-managed customer master key (CMK) for Amazon SQS or a custom CMK. For more information, see [Key Terms](http://docs.aws.amazon.com/AWSSimpleQueueService/latest/SQSDeveloperGuide/sqs-server-side-encryption.html#sqs-sse-key-terms).
 * `kms_data_key_reuse_period_seconds` - (Optional) The length of time, in seconds, for which Amazon SQS can reuse a data key to encrypt or decrypt messages before calling AWS KMS again. An integer representing seconds, between 60 seconds (1 minute) and 86,400 seconds (24 hours). The default is 300 (5 minutes).
 * `deduplication_scope` - (Optional) Specifies whether message deduplication occurs at the message group or queue level. Valid values are `messageGroup` and `queue` (default).