diff --git a/moto/ec2/models/security_groups.py b/moto/ec2/models/security_groups.py
index 36dc25564..13222eb03 100644
--- a/moto/ec2/models/security_groups.py
+++ b/moto/ec2/models/security_groups.py
@@ -4,7 +4,7 @@ import json
 from collections import defaultdict
 from typing import Any, Dict, List, Optional, Tuple
 
-from moto.core import CloudFormationModel
+from moto.core import BaseModel, CloudFormationModel
 from moto.core.utils import aws_api_matches
 
 from ..exceptions import (
@@ -28,10 +28,10 @@ from ..utils import (
 from .core import TaggedEC2Resource
 
 
-class SecurityRule:
+class SecurityRule(TaggedEC2Resource):
     def __init__(
         self,
-        account_id: str,
+        ec2_backend: Any,
         ip_protocol: str,
         from_port: Optional[str],
         to_port: Optional[str],
@@ -40,7 +40,7 @@ class SecurityRule:
         prefix_list_ids: Optional[List[Dict[str, str]]] = None,
         is_egress: bool = True,
     ):
-        self.account_id = account_id
+        self.ec2_backend = ec2_backend
         self.id = random_security_group_rule_id()
         self.ip_protocol = str(ip_protocol) if ip_protocol else None
         self.ip_ranges = ip_ranges or []
@@ -76,7 +76,7 @@ class SecurityRule:
 
     @property
     def owner_id(self) -> str:
-        return self.account_id
+        return self.ec2_backend.account_id
 
     def __eq__(self, other: "SecurityRule") -> bool:  # type: ignore[override]
         if self.ip_protocol != other.ip_protocol:
@@ -111,6 +111,18 @@ class SecurityRule:
 
         return True
 
+    def __deepcopy__(self, memodict: Dict[Any, Any]) -> BaseModel:
+        memodict = memodict or {}
+        cls = self.__class__
+        new = cls.__new__(cls)
+        memodict[id(self)] = new
+        for k, v in self.__dict__.items():
+            if k == "ec2_backend":
+                setattr(new, k, self.ec2_backend)
+            else:
+                setattr(new, k, copy.deepcopy(v, memodict))
+        return new
+
 
 class SecurityGroup(TaggedEC2Resource, CloudFormationModel):
     def __init__(
@@ -142,13 +154,23 @@ class SecurityGroup(TaggedEC2Resource, CloudFormationModel):
             if vpc:
                 self.egress_rules.append(
                     SecurityRule(
-                        self.owner_id, "-1", None, None, [{"CidrIp": "0.0.0.0/0"}], []
+                        self.ec2_backend,
+                        "-1",
+                        None,
+                        None,
+                        [{"CidrIp": "0.0.0.0/0"}],
+                        [],
                     )
                 )
             if vpc and len(vpc.get_cidr_block_association_set(ipv6=True)) > 0:
                 self.egress_rules.append(
                     SecurityRule(
-                        self.owner_id, "-1", None, None, [{"CidrIpv6": "::/0"}], []
+                        self.ec2_backend,
+                        "-1",
+                        None,
+                        None,
+                        [{"CidrIpv6": "::/0"}],
+                        [],
                     )
                 )
 
@@ -671,7 +693,7 @@ class SecurityGroupBackend:
         _source_groups = self._add_source_group(source_groups, vpc_id)
 
         security_rule = SecurityRule(
-            self.account_id,  # type: ignore[attr-defined]
+            self,
             ip_protocol,
             from_port,
             to_port,
@@ -741,7 +763,7 @@ class SecurityGroupBackend:
         _source_groups = self._add_source_group(source_groups, vpc_id)
 
         security_rule = SecurityRule(
-            self.account_id,  # type: ignore[attr-defined]
+            self,
             ip_protocol,
             from_port,
             to_port,
@@ -836,7 +858,7 @@ class SecurityGroupBackend:
         _source_groups = self._add_source_group(source_groups, vpc_id)
 
         security_rule = SecurityRule(
-            self.account_id,  # type: ignore[attr-defined]
+            self,
             ip_protocol,
             from_port,
             to_port,
@@ -920,7 +942,7 @@ class SecurityGroupBackend:
                         ip_ranges.remove(item)
 
         security_rule = SecurityRule(
-            self.account_id,  # type: ignore[attr-defined]
+            self,
             ip_protocol,
             from_port,
             to_port,
@@ -1006,7 +1028,7 @@ class SecurityGroupBackend:
         _source_groups = self._add_source_group(source_groups, vpc_id)
 
         security_rule = SecurityRule(
-            self.account_id,  # type: ignore[attr-defined]
+            self,
             ip_protocol,
             from_port,
             to_port,
@@ -1061,7 +1083,7 @@ class SecurityGroupBackend:
         _source_groups = self._add_source_group(source_groups, vpc_id)
 
         security_rule = SecurityRule(
-            self.account_id,  # type: ignore[attr-defined]
+            self,
             ip_protocol,
             from_port,
             to_port,
diff --git a/moto/ec2/responses/security_groups.py b/moto/ec2/responses/security_groups.py
index f49c74ab3..b65949291 100644
--- a/moto/ec2/responses/security_groups.py
+++ b/moto/ec2/responses/security_groups.py
@@ -272,6 +272,14 @@ DESCRIBE_SECURITY_GROUP_RULES_RESPONSE = """
                 <groupOwnerId>{{ rule.owner_id }}</groupOwnerId>
                 <isEgress>{{ 'true' if rule.is_egress else 'false' }}</isEgress>
                 <securityGroupRuleId>{{ rule.id }}</securityGroupRuleId>
+                <tagSet>
+                {% for tag in rule.get_tags() %}
+                    <item>
+                      <key>{{ tag.key }}</key>
+                      <value>{{ tag.value }}</value>
+                    </item>
+                {% endfor %}
+                </tagSet> 
             </item>
         {% endfor %}
     {% endfor %}
diff --git a/tests/test_ec2/test_security_groups.py b/tests/test_ec2/test_security_groups.py
index 5ead9689b..3587912c6 100644
--- a/tests/test_ec2/test_security_groups.py
+++ b/tests/test_ec2/test_security_groups.py
@@ -569,6 +569,35 @@ def test_authorize_all_protocols_with_no_port_specification():
     assert "ToPort" not in permission
 
 
+@mock_ec2
+def test_security_group_rule_tagging():
+    ec2 = boto3.resource("ec2", "us-east-1")
+    client = boto3.client("ec2", "us-east-1")
+    vpc = ec2.create_vpc(CidrBlock="10.0.0.0/16")
+
+    sg_name = str(uuid4())
+    sg = client.create_security_group(
+        Description="Test SG", GroupName=sg_name, VpcId=vpc.id
+    )
+
+    response = client.describe_security_group_rules(
+        Filters=[{"Name": "group-id", "Values": [sg["GroupId"]]}]
+    )
+    rule_id = response["SecurityGroupRules"][0]["SecurityGroupRuleId"]
+
+    tag_name = str(uuid4())[0:6]
+    tag_val = str(uuid4())
+
+    client.create_tags(Resources=[rule_id], Tags=[{"Key": tag_name, "Value": tag_val}])
+
+    response = client.describe_security_group_rules(
+        Filters=[{"Name": "group-id", "Values": [sg["GroupId"]]}]
+    )
+    assert "Tags" in response["SecurityGroupRules"][0]
+    assert response["SecurityGroupRules"][0]["Tags"][0]["Key"] == tag_name
+    assert response["SecurityGroupRules"][0]["Tags"][0]["Value"] == tag_val
+
+
 @mock_ec2
 def test_create_and_describe_security_grp_rule():
     ec2 = boto3.resource("ec2", "us-east-1")