diff --git a/sdk/include/opentelemetry/sdk/trace/sampler.h b/sdk/include/opentelemetry/sdk/trace/sampler.h
new file mode 100644
index 0000000000..2cf24b4b40
--- /dev/null
+++ b/sdk/include/opentelemetry/sdk/trace/sampler.h
@@ -0,0 +1,85 @@
+#pragma once
+
+#include "opentelemetry/common/attribute_value.h"
+#include "opentelemetry/trace/span.h"
+#include "opentelemetry/trace/trace_id.h"
+#include "opentelemetry/version.h"
+
+#include <map>
+#include <memory>
+#include <string>
+
+OPENTELEMETRY_BEGIN_NAMESPACE
+namespace sdk
+{
+namespace trace
+{
+namespace trace_api = opentelemetry::trace;
+
+/**
+ * A sampling Decision for a Span to be created.  
+ */
+enum class Decision
+{
+  // IsRecording() == false, span will not be recorded and all events and attributes will be
+  // dropped.
+  NOT_RECORD,
+  // IsRecording() == true, but Sampled flag MUST NOT be set.
+  RECORD,
+  // IsRecording() == true AND Sampled flag` MUST be set.
+  RECORD_AND_SAMPLE
+};
+
+/**
+ * The output of ShouldSample. 
+ * It contains a sampling Decision and a set of Span Attributes.
+ */
+struct SamplingResult
+{
+  Decision decision;
+  // A set of span Attributes that will also be added to the Span. Can be nullptr.
+  std::unique_ptr<std::map<std::string, openelemetry::common::AttributeValue>> attributes;
+};
+
+/**
+ * The Sampler interface allows users to create custom samplers which will return a
+ * SamplingResult based on information that is typically available just before the Span was created.
+ */
+class Sampler
+{
+public:
+  // TODO: Remove this placeholder with real class
+  class SpanContext;
+  virtual ~Sampler() = default;
+  /**
+   * Called during Span creation to make a sampling decision.
+   *
+   * @param parent_context a const pointer of the SpanContext of a parent Span.
+   *     null if this is a root span.
+   * @param trace_id the TraceId for the new Span. This will be identical to that in
+   *     the parentContext, unless this is a root span.
+   * @param name the name of the new Span.
+   * @param spanKind the trace_api::SpanKind of the Span.
+   * @param attributes list of AttributeValue with their keys.
+   * @param links TODO: Collection of links that will be associated with the Span to be created.
+   * @return sampling result whether span should be sampled or not.
+   * @since 0.1.0
+   */
+
+  virtual SamplingResult ShouldSample(const SpanContext *parent_context,
+                                      trace_api::TraceId trace_id,
+                                      nostd::string_view name,
+                                      trace_api::SpanKind span_kind,
+                                      const KeyValueIterable &attributes) noexcept = 0;
+
+  /**
+   * Returns the sampler name or short description with the configuration.
+   * This may be displayed on debug pages or in the logs.
+   *
+   * @return the description of this Sampler.
+   */
+  virtual std::string GetDescription() const noexcept = 0;
+};
+}  // namespace trace
+}  // namespace sdk
+OPENTELEMETRY_END_NAMESPACE