diff --git a/src/XML/xenc/PgenCounter.php b/src/XML/xenc/PgenCounter.php
new file mode 100644
index 00000000..5350a3c4
--- /dev/null
+++ b/src/XML/xenc/PgenCounter.php
@@ -0,0 +1,29 @@
+<?php
+
+declare(strict_types=1);
+
+namespace SimpleSAML\XMLSecurity\XML\xenc;
+
+use SimpleSAML\XML\Base64ElementTrait;
+
+/**
+ * Class representing a xenc:pgenCounter element.
+ *
+ * @package simplesaml/xml-security
+ */
+final class PgenCounter extends AbstractXencElement
+{
+    use Base64ElementTrait;
+
+    /** @var string */
+    public const LOCALNAME = 'pgenCounter';
+
+
+    /**
+     * @param string $content
+     */
+    public function __construct(string $content)
+    {
+        $this->setContent($content);
+    }
+}
diff --git a/tests/XML/xenc/PgenCounterTest.php b/tests/XML/xenc/PgenCounterTest.php
new file mode 100644
index 00000000..bf5b9652
--- /dev/null
+++ b/tests/XML/xenc/PgenCounterTest.php
@@ -0,0 +1,65 @@
+<?php
+
+declare(strict_types=1);
+
+namespace SimpleSAML\XMLSecurity\Test\XML\xenc;
+
+use PHPUnit\Framework\Attributes\CoversClass;
+use PHPUnit\Framework\TestCase;
+use SimpleSAML\Assert\AssertionFailedException;
+use SimpleSAML\XML\DOMDocumentFactory;
+use SimpleSAML\XML\TestUtils\SerializableElementTestTrait;
+use SimpleSAML\XMLSecurity\Test\XML\XMLDumper;
+use SimpleSAML\XMLSecurity\XML\xenc\AbstractXencElement;
+use SimpleSAML\XMLSecurity\XML\xenc\PgenCounter;
+
+use function dirname;
+use function strval;
+
+/**
+ * Class \SimpleSAML\XMLSecurity\Test\XML\xenc\PgenCounterTest
+ *
+ * @covers \SimpleSAML\XMLSecurity\XML\xenc\AbstractXencElement
+ * @covers \SimpleSAML\XMLSecurity\XML\xenc\PgenCounter
+ *
+ * @package simplesamlphp/xml-security
+ */
+#[CoversClass(AbstractXencElement::class)]
+#[CoversClass(PgenCounter::class)]
+final class PgenCounterTest extends TestCase
+{
+    use SerializableElementTestTrait;
+
+    /**
+     */
+    public static function setUpBeforeClass(): void
+    {
+        self::$testedClass = PgenCounter::class;
+
+        self::$xmlRepresentation = DOMDocumentFactory::fromFile(
+            dirname(__FILE__, 3) . '/resources/xml/xenc_pgenCounter.xml',
+        );
+    }
+
+
+    /**
+     */
+    public function testMarshalling(): void
+    {
+        $pgenCounter = new PgenCounter('/CTj03d1DB5e2t7CTo9BEzCf5S9NRzwnBgZRlm32REI=');
+
+        $this->assertEquals(
+            XMLDumper::dumpDOMDocumentXMLWithBase64Content(self::$xmlRepresentation),
+            strval($pgenCounter),
+        );
+    }
+
+
+    /**
+     */
+    public function testMarshallingNotBase64(): void
+    {
+        $this->expectException(AssertionFailedException::class);
+        new PgenCounter('/CTj3d1DB5e2t7CTo9BEzCf5S9NRzwnBgZRlm32REI=');
+    }
+}
diff --git a/tests/resources/xml/xenc_pgenCounter.xml b/tests/resources/xml/xenc_pgenCounter.xml
new file mode 100644
index 00000000..f56ccdd4
--- /dev/null
+++ b/tests/resources/xml/xenc_pgenCounter.xml
@@ -0,0 +1 @@
+<xenc:pgenCounter xmlns:xenc="http://www.w3.org/2001/04/xmlenc#">/CTj03d1DB5e2t7CTo9BEzCf5S9NRzwnBgZRlm32REI=</xenc:pgenCounter>