diff --git a/pkg/cloud/converters/eks.go b/pkg/cloud/converters/eks.go
index d9985f4693..a66f70ab85 100644
--- a/pkg/cloud/converters/eks.go
+++ b/pkg/cloud/converters/eks.go
@@ -109,10 +109,14 @@ func TaintsFromSDK(taints []*eks.Taint) (expinfrav1.Taints, error) {
 		if err != nil {
 			return nil, fmt.Errorf("converting taint effect %s: %w", *taint.Effect, err)
 		}
+		taintValue := ""
+		if taint.Value != nil {
+			taintValue = *taint.Value
+		}
 		converted = append(converted, expinfrav1.Taint{
 			Effect: convertedEffect,
 			Key:    *taint.Key,
-			Value:  *taint.Value,
+			Value:  taintValue,
 		})
 	}
 
diff --git a/pkg/cloud/converters/eks_test.go b/pkg/cloud/converters/eks_test.go
new file mode 100644
index 0000000000..cfc073db06
--- /dev/null
+++ b/pkg/cloud/converters/eks_test.go
@@ -0,0 +1,207 @@
+/*
+Copyright 2020 The Kubernetes Authors.
+
+Licensed under the Apache License, Version 2.0 (the "License");
+you may not use this file except in compliance with the License.
+You may obtain a copy of the License at
+
+	http://www.apache.org/licenses/LICENSE-2.0
+
+Unless required by applicable law or agreed to in writing, software
+distributed under the License is distributed on an "AS IS" BASIS,
+WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+See the License for the specific language governing permissions and
+limitations under the License.
+*/
+
+package converters
+
+import (
+	"testing"
+
+	"github.com/aws/aws-sdk-go/service/eks"
+	"github.com/stretchr/testify/assert"
+
+	expinfrav1 "sigs.k8s.io/cluster-api-provider-aws/v2/exp/api/v1beta2"
+)
+
+func TestTaintsFromSDK(t *testing.T) {
+	tests := []struct {
+		name      string
+		input     []*eks.Taint
+		expected  expinfrav1.Taints
+		expectErr bool
+	}{
+		{
+			name: "Single taint conversion",
+			input: []*eks.Taint{
+				{
+					Key:    awsString("key1"),
+					Value:  awsString("value1"),
+					Effect: awsString(eks.TaintEffectNoSchedule),
+				},
+			},
+			expected: expinfrav1.Taints{
+				{
+					Key:    "key1",
+					Value:  "value1",
+					Effect: expinfrav1.TaintEffectNoSchedule,
+				},
+			},
+			expectErr: false,
+		},
+		{
+			name: "Multiple taints conversion",
+			input: []*eks.Taint{
+				{
+					Key:    awsString("key1"),
+					Value:  awsString("value1"),
+					Effect: awsString(eks.TaintEffectNoExecute),
+				},
+				{
+					Key:    awsString("key2"),
+					Value:  awsString("value2"),
+					Effect: awsString(eks.TaintEffectPreferNoSchedule),
+				},
+			},
+			expected: expinfrav1.Taints{
+				{
+					Key:    "key1",
+					Value:  "value1",
+					Effect: expinfrav1.TaintEffectNoExecute,
+				},
+				{
+					Key:    "key2",
+					Value:  "value2",
+					Effect: expinfrav1.TaintEffectPreferNoSchedule,
+				},
+			},
+			expectErr: false,
+		},
+		{
+			name: "Unknown taint effect",
+			input: []*eks.Taint{
+				{
+					Key:    awsString("key1"),
+					Value:  awsString("value1"),
+					Effect: awsString("UnknownEffect"),
+				},
+			},
+			expected:  nil,
+			expectErr: true,
+		},
+		{
+			name: "Nil taint value",
+			input: []*eks.Taint{
+				{
+					Key:    awsString("key1"),
+					Value:  nil,
+					Effect: awsString(eks.TaintEffectNoSchedule),
+				},
+			},
+			expected: expinfrav1.Taints{
+				{
+					Key:    "key1",
+					Value:  "",
+					Effect: expinfrav1.TaintEffectNoSchedule,
+				},
+			},
+			expectErr: false,
+		},
+		{
+			name:      "Empty input slice",
+			input:     []*eks.Taint{},
+			expected:  expinfrav1.Taints{},
+			expectErr: false,
+		},
+		{
+			name:      "Nil input",
+			input:     nil,
+			expected:  expinfrav1.Taints{},
+			expectErr: false,
+		},
+		{
+			name: "Mixed valid and invalid taints",
+			input: []*eks.Taint{
+				{
+					Key:    awsString("key1"),
+					Value:  awsString("value1"),
+					Effect: awsString(eks.TaintEffectNoExecute),
+				},
+				{
+					Key:    awsString("key2"),
+					Value:  awsString("value2"),
+					Effect: awsString("InvalidEffect"),
+				},
+			},
+			expected:  nil,
+			expectErr: true,
+		},
+		{
+			name: "Missing effect",
+			input: []*eks.Taint{
+				{
+					Key:   awsString("key1"),
+					Value: awsString("value1"),
+					// Effect is nil
+				},
+			},
+			expected:  nil,
+			expectErr: true,
+		},
+		{
+			name: "Empty key",
+			input: []*eks.Taint{
+				{
+					Key:    awsString(""),
+					Value:  awsString("value1"),
+					Effect: awsString(eks.TaintEffectNoSchedule),
+				},
+			},
+			expected: expinfrav1.Taints{
+				{
+					Key:    "",
+					Value:  "value1",
+					Effect: expinfrav1.TaintEffectNoSchedule,
+				},
+			},
+			expectErr: false,
+		},
+		{
+			name: "Empty value",
+			input: []*eks.Taint{
+				{
+					Key:    awsString("key1"),
+					Value:  awsString(""),
+					Effect: awsString(eks.TaintEffectNoSchedule),
+				},
+			},
+			expected: expinfrav1.Taints{
+				{
+					Key:    "key1",
+					Value:  "",
+					Effect: expinfrav1.TaintEffectNoSchedule,
+				},
+			},
+			expectErr: false,
+		},
+	}
+
+	for _, tt := range tests {
+		t.Run(tt.name, func(t *testing.T) {
+			result, err := TaintsFromSDK(tt.input)
+			if tt.expectErr {
+				assert.Error(t, err)
+				assert.Nil(t, result, "Expected result to be nil on error")
+			} else {
+				assert.NoError(t, err)
+				assert.Equal(t, tt.expected, result, "Converted taints do not match expected")
+			}
+		})
+	}
+}
+
+// Helper function to create AWS String pointers
+func awsString(value string) *string {
+	return &value
+}