diff --git a/IMPLEMENTATION_COVERAGE.md b/IMPLEMENTATION_COVERAGE.md
index 5d9f18ebf..6a3b80cbd 100644
--- a/IMPLEMENTATION_COVERAGE.md
+++ b/IMPLEMENTATION_COVERAGE.md
@@ -3447,7 +3447,7 @@
 - [X] list_signing_certificates
 - [ ] list_ssh_public_keys
 - [X] list_user_policies
-- [ ] list_user_tags
+- [X] list_user_tags
 - [X] list_users
 - [X] list_virtual_mfa_devices
 - [X] put_group_policy
diff --git a/moto/iam/models.py b/moto/iam/models.py
index 5bbd9235d..18b3a7a6f 100644
--- a/moto/iam/models.py
+++ b/moto/iam/models.py
@@ -543,7 +543,7 @@ class Group(BaseModel):
 
 
 class User(BaseModel):
-    def __init__(self, name, path=None):
+    def __init__(self, name, path=None, tags=None):
         self.name = name
         self.id = random_resource_id()
         self.path = path if path else "/"
@@ -556,6 +556,7 @@ class User(BaseModel):
         self.password = None
         self.password_reset_required = False
         self.signing_certificates = {}
+        self.tags = tags
 
     @property
     def arn(self):
@@ -1421,13 +1422,13 @@ class IAMBackend(BaseBackend):
                 "The group with name {0} cannot be found.".format(group_name)
             )
 
-    def create_user(self, user_name, path="/"):
+    def create_user(self, user_name, path="/", tags=None):
         if user_name in self.users:
             raise IAMConflictException(
                 "EntityAlreadyExists", "User {0} already exists".format(user_name)
             )
 
-        user = User(user_name, path)
+        user = User(user_name, path, tags)
         self.users[user_name] = user
         return user
 
@@ -1583,6 +1584,10 @@ class IAMBackend(BaseBackend):
         user = self.get_user(user_name)
         return user.policies.keys()
 
+    def list_user_tags(self, user_name):
+        user = self.get_user(user_name)
+        return user.tags
+
     def put_user_policy(self, user_name, policy_name, policy_json):
         user = self.get_user(user_name)
 
diff --git a/moto/iam/responses.py b/moto/iam/responses.py
index 45bd28c36..06561d4c4 100644
--- a/moto/iam/responses.py
+++ b/moto/iam/responses.py
@@ -440,8 +440,8 @@ class IamResponse(BaseResponse):
     def create_user(self):
         user_name = self._get_param("UserName")
         path = self._get_param("Path")
-
-        user = iam_backend.create_user(user_name, path)
+        tags = self._get_multi_param("Tags.member")
+        user = iam_backend.create_user(user_name, path, tags)
         template = self.response_template(USER_TEMPLATE)
         return template.render(action="Create", user=user)
 
@@ -538,6 +538,12 @@ class IamResponse(BaseResponse):
         template = self.response_template(LIST_USER_POLICIES_TEMPLATE)
         return template.render(policies=policies)
 
+    def list_user_tags(self):
+        user_name = self._get_param("UserName")
+        tags = iam_backend.list_user_tags(user_name)
+        template = self.response_template(LIST_USER_TAGS_TEMPLATE)
+        return template.render(user_tags=tags or [])
+
     def put_user_policy(self):
         user_name = self._get_param("UserName")
         policy_name = self._get_param("PolicyName")
@@ -1699,6 +1705,23 @@ LIST_USER_POLICIES_TEMPLATE = """<ListUserPoliciesResponse>
    </ResponseMetadata>
 </ListUserPoliciesResponse>"""
 
+LIST_USER_TAGS_TEMPLATE = """<ListUserTagsResponse>
+   <ListUserTagsResult>
+      <Tags>
+        {% for tag in user_tags %}
+          <item>
+            <Key>{{ tag.Key }}</Key>
+            <Value>{{ tag.Value }}</Value>
+          </item>
+        {% endfor %}
+       </Tags>
+      <IsTruncated>false</IsTruncated>
+   </ListUserTagsResult>
+   <ResponseMetadata>
+      <RequestId>7a62c49f-347e-4fc4-9331-6e8eEXAMPLE</RequestId>
+   </ResponseMetadata>
+</ListUserTagsResponse>"""
+
 CREATE_ACCESS_KEY_TEMPLATE = """<CreateAccessKeyResponse>
    <CreateAccessKeyResult>
      <AccessKey>
diff --git a/tests/test_iam/test_iam.py b/tests/test_iam/test_iam.py
index 6311dce9c..cabb6d037 100644
--- a/tests/test_iam/test_iam.py
+++ b/tests/test_iam/test_iam.py
@@ -1737,9 +1737,7 @@ def test_delete_saml_provider():
 def test_create_role_defaults():
     """Tests default values"""
     conn = boto3.client("iam", region_name="us-east-1")
-    conn.create_role(
-        RoleName="my-role", AssumeRolePolicyDocument="{}",
-    )
+    conn.create_role(RoleName="my-role", AssumeRolePolicyDocument="{}")
 
     # Get role:
     role = conn.get_role(RoleName="my-role")["Role"]
@@ -2672,3 +2670,56 @@ def test_get_account_summary():
             "GroupsQuota": 300,
         }
     )
+
+
+@mock_iam()
+def test_list_user_tags():
+    """Tests both setting a tags on a user in create_user and list_user_tags"""
+    conn = boto3.client("iam", region_name="us-east-1")
+    conn.create_user(UserName="kenny-bania")
+    conn.create_user(
+        UserName="jackie-chiles", Tags=[{"Key": "Sue-Allen", "Value": "Oh-Henry"}]
+    )
+    conn.create_user(
+        UserName="cosmo",
+        Tags=[
+            {"Key": "Stan", "Value": "The Caddy"},
+            {"Key": "like-a", "Value": "glove"},
+        ],
+    )
+
+    assert conn.list_user_tags(UserName="kenny-bania") == {
+        "Tags": [],
+        "IsTruncated": False,
+        "ResponseMetadata": {
+            "RequestId": "7a62c49f-347e-4fc4-9331-6e8eEXAMPLE",
+            "HTTPStatusCode": 200,
+            "HTTPHeaders": {"server": "amazon.com"},
+            "RetryAttempts": 0,
+        },
+    }
+
+    assert conn.list_user_tags(UserName="jackie-chiles") == {
+        "Tags": [{"Key": "Sue-Allen", "Value": "Oh-Henry"}],
+        "IsTruncated": False,
+        "ResponseMetadata": {
+            "RequestId": "7a62c49f-347e-4fc4-9331-6e8eEXAMPLE",
+            "HTTPStatusCode": 200,
+            "HTTPHeaders": {"server": "amazon.com"},
+            "RetryAttempts": 0,
+        },
+    }
+
+    assert conn.list_user_tags(UserName="cosmo") == {
+        "Tags": [
+            {"Key": "Stan", "Value": "The Caddy"},
+            {"Key": "like-a", "Value": "glove"},
+        ],
+        "IsTruncated": False,
+        "ResponseMetadata": {
+            "RequestId": "7a62c49f-347e-4fc4-9331-6e8eEXAMPLE",
+            "HTTPStatusCode": 200,
+            "HTTPHeaders": {"server": "amazon.com"},
+            "RetryAttempts": 0,
+        },
+    }