diff --git a/.changelog/35861.txt b/.changelog/35861.txt
new file mode 100644
index 00000000000..645eac267ca
--- /dev/null
+++ b/.changelog/35861.txt
@@ -0,0 +1,3 @@
+```release-note:bug
+resource/aws_sqs_queue_policy: Retry IAM eventual consistency errors
+```
\ No newline at end of file
diff --git a/internal/service/sqs/attribute_funcs.go b/internal/service/sqs/attribute_funcs.go
index 291cfd619b7..ddbb91c326b 100644
--- a/internal/service/sqs/attribute_funcs.go
+++ b/internal/service/sqs/attribute_funcs.go
@@ -43,7 +43,9 @@ func (h *queueAttributeHandler) Upsert(ctx context.Context, d *schema.ResourceDa
 		QueueUrl:   aws.String(url),
 	}
 
-	_, err = conn.SetQueueAttributes(ctx, input)
+	_, err = tfresource.RetryWhenAWSErrMessageContains(ctx, propagationTimeout, func() (interface{}, error) {
+		return conn.SetQueueAttributes(ctx, input)
+	}, errCodeInvalidAttributeValue, "Invalid value for the parameter Policy")
 
 	if err != nil {
 		return diag.Errorf("setting SQS Queue (%s) attribute (%s): %s", url, h.AttributeName, err)
diff --git a/internal/service/sqs/consts.go b/internal/service/sqs/consts.go
index 47ed5224770..ea4200306d0 100644
--- a/internal/service/sqs/consts.go
+++ b/internal/service/sqs/consts.go
@@ -3,6 +3,12 @@
 
 package sqs
 
+import "time"
+
+const (
+	propagationTimeout = 1 * time.Minute
+)
+
 const (
 	fifoQueueNameSuffix = ".fifo"
 )
@@ -41,6 +47,7 @@ func fifoThroughputLimit_Values() []string {
 }
 
 const (
-	errCodeQueueDoesNotExist    = "AWS.SimpleQueueService.NonExistentQueue"
-	errCodeQueueDeletedRecently = "AWS.SimpleQueueService.QueueDeletedRecently"
+	errCodeQueueDoesNotExist     = "AWS.SimpleQueueService.NonExistentQueue"
+	errCodeQueueDeletedRecently  = "AWS.SimpleQueueService.QueueDeletedRecently"
+	errCodeInvalidAttributeValue = "InvalidAttributeValue"
 )