diff --git a/.changelog/31687.txt b/.changelog/31687.txt
new file mode 100644
index 00000000000..64f53fb5625
--- /dev/null
+++ b/.changelog/31687.txt
@@ -0,0 +1,3 @@
+```release-note:bug
+provider/tags: Fix crash when some `tags` are `null` and others are `computed`
+```
\ No newline at end of file
diff --git a/internal/provider/tags_interceptor.go b/internal/provider/tags_interceptor.go
index 896d77e23f0..23ce0a8b7b0 100644
--- a/internal/provider/tags_interceptor.go
+++ b/internal/provider/tags_interceptor.go
@@ -43,7 +43,9 @@ func tagsUpdateFunc(ctx context.Context, d schemaResourceData, sp conns.ServiceP
 		c := config.GetAttr(names.AttrTags)
 		if !c.IsNull() {
 			for k, v := range c.AsValueMap() {
-				configTags[k] = v.AsString()
+				if !v.IsNull() {
+					configTags[k] = v.AsString()
+				}
 			}
 		}
 	}