diff --git a/samples/sample_tap_csv/sample_tap_csv.py b/samples/sample_tap_csv/sample_tap_csv.py
new file mode 100644
index 000000000..5d116544e
--- /dev/null
+++ b/samples/sample_tap_csv/sample_tap_csv.py
@@ -0,0 +1,58 @@
+"""Sample Tap for CSV files."""  # noqa: INP001
+
+from __future__ import annotations
+
+import enum
+import os
+
+import singer_sdk.typing as th
+from singer_sdk import Tap
+
+
+def file_path_to_stream_name(file_path: str) -> str:
+    """Convert a file path to a stream name."""
+    return os.path.basename(file_path).replace(".csv", "").replace(os.sep, "__")  # noqa: PTH119
+
+
+class ReadMode(str, enum.Enum):
+    """Sync mode for the tap."""
+
+    one_stream_per_file = "one_stream_per_file"
+    merge = "merge"
+
+
+class SampleTapCSV(Tap):
+    """Sample Tap for CSV files."""
+
+    name = "sample-tap-countries"
+
+    config_jsonschema = th.PropertiesList(
+        th.Property(
+            "path",
+            th.StringType,
+            required=True,
+            description="Path to CSV files.",
+        ),
+        th.Property(
+            "read_mode",
+            th.StringType,
+            required=True,
+            description=(
+                "Use `one_stream_per_file` to read each file as a separate stream, or "
+                "`merge` to merge all files into a single stream."
+            ),
+            allowed_values=[ReadMode.one_stream_per_file, ReadMode.merge],
+        ),
+        th.Property(
+            "stream_name",
+            th.StringType,
+            required=False,
+            description="Name of the stream to use when `read_mode` is `merge`.",
+        ),
+        # TODO(edgarmondragon): Other configuration options.
+    ).to_dict()
+
+    def discover_streams(self) -> list:
+        # TODO(edgarmondragon): Implement stream discovery, based on the configured path
+        # and read mode.
+        raise NotImplementedError