diff --git a/phpunit/directives/attributes/wp-show.php b/phpunit/directives/attributes/wp-show.php
new file mode 100644
index 00000000..a2cc3e73
--- /dev/null
+++ b/phpunit/directives/attributes/wp-show.php
@@ -0,0 +1,176 @@
+<?php
+/**
+ * data-wp-show tag directive test.
+ */
+
+require_once __DIR__ . '/../../../src/directives/attributes/wp-show.php';
+
+require_once __DIR__ . '/../../../src/directives/class-wp-directive-context.php';
+require_once __DIR__ . '/../../../src/directives/class-wp-directive-processor.php';
+
+require_once __DIR__ . '/../../../src/directives/wp-html.php';
+
+/**
+ * Tests for the wp-show tag directive.
+ *
+ * @group  directives
+ * @covers process_wp_show
+ */
+class Tests_Directives_WpShow extends WP_UnitTestCase {
+	public function test_directive_leaves_content_unchanged_if_when_is_true() {
+		$markup = '<div data-wp-show="context.myblock.open">I should be shown!</div>';
+		$tags   = new WP_Directive_Processor( $markup );
+		$tags->next_tag();
+
+		$context_before = new WP_Directive_Context( array( 'myblock' => array( 'open' => true ) ) );
+		$context        = clone $context_before;
+		process_wp_show( $tags, $context );
+
+		$tags->next_tag( array( 'tag_closers' => 'visit' ) );
+		process_wp_show( $tags, $context );
+
+		$this->assertSame( $markup, $tags->get_updated_html() );
+		$this->assertSame( $context_before->get_context(), $context->get_context(), 'data-wp-show directive changed context' );
+	}
+
+	public function test_directive_wraps_content_in_template_if_when_is_false() {
+		$markup = '<div data-wp-show="context.myblock.open">I should not be shown!</div>';
+
+		$tags = new WP_Directive_Processor( $markup );
+		$tags->next_tag();
+
+		$context_before = new WP_Directive_Context( array( 'myblock' => array( 'open' => false ) ) );
+		$context        = clone $context_before;
+		process_wp_show( $tags, $context );
+
+		$tags->next_tag( array( 'tag_closers' => 'visit' ) );
+		process_wp_show( $tags, $context );
+
+		$updated_markup = '<template data-wp-show="context.myblock.open"><div >I should not be shown!</div></template>';
+
+		$this->assertSame( $updated_markup, $tags->get_updated_html() );
+		$this->assertSame( $context_before->get_context(), $context->get_context(), 'data-wp-show directive changed context' );
+	}
+
+	public function test_directive_does_not_wrap_template_in_template() {
+		$markup = '<template data-wp-show="context.myblock.open">I should not be shown!</template>';
+
+		$tags = new WP_Directive_Processor( $markup );
+		$tags->next_tag();
+
+		$context_before = new WP_Directive_Context( array( 'myblock' => array( 'open' => false ) ) );
+		$context        = clone $context_before;
+		process_wp_show( $tags, $context );
+
+		$tags->next_tag( array( 'tag_closers' => 'visit' ) );
+		process_wp_show( $tags, $context );
+
+		$this->assertSame( $markup, $tags->get_updated_html() );
+		$this->assertSame( $context_before->get_context(), $context->get_context(), 'data-wp-show directive changed context' );
+	}
+
+	public function test_directive_wraps_content_preceded_by_other_html_in_template_if_when_is_false() {
+		$markup = '<p>Some text</p><div data-wp-show="context.myblock.open">I should not be shown!</div>';
+
+		$tags = new WP_Directive_Processor( $markup );
+		$tags->next_tag( 'div' );
+
+		$context_before = new WP_Directive_Context( array( 'myblock' => array( 'open' => false ) ) );
+		$context        = clone $context_before;
+		process_wp_show( $tags, $context );
+
+		$tags->next_tag( array( 'tag_closers' => 'visit' ) );
+		process_wp_show( $tags, $context );
+
+		$updated_markup = '<p>Some text</p><template data-wp-show="context.myblock.open"><div >I should not be shown!</div></template>';
+
+		$this->assertSame( $updated_markup, $tags->get_updated_html() );
+		$this->assertSame( $context_before->get_context(), $context->get_context(), 'data-wp-show directive changed context' );
+	}
+
+	public function test_directive_wraps_void_tag_in_template_if_when_is_false() {
+		$markup = '<img data-wp-show="context.myblock.open">';
+		$tags   = new WP_Directive_Processor( $markup );
+		$tags->next_tag();
+
+		$context_before = new WP_Directive_Context( array( 'myblock' => array( 'open' => false ) ) );
+		$context        = clone $context_before;
+		process_wp_show( $tags, $context );
+
+		$tags->next_tag( array( 'tag_closers' => 'visit' ) );
+		process_wp_show( $tags, $context );
+
+		$updated_markup = '<template data-wp-show="context.myblock.open"><img ></template>';
+
+		$this->assertSame( $updated_markup, $tags->get_updated_html() );
+		$this->assertSame( $context_before->get_context(), $context->get_context(), 'data-wp-show directive changed context' );
+	}
+
+	public function test_nested_directives_within_wp_show_with_truthy_value() {
+		$markup = <<<END
+			<div data-wp-show="context.myBlock.open">
+				I should be shown!
+				<div data-wp-show="context.myOtherBlock.open">I should be shown!</div>
+				<div data-wp-show="!context.myOtherBlock.open">I should not be shown!</div>
+			</div>
+END;
+
+		$context_before = new WP_Directive_Context(
+			array(
+				'myBlock'      => array( 'open' => true ),
+				'myOtherBlock' => array( 'open' => true ),
+			)
+		);
+		$context        = clone $context_before;
+
+		$tags = new WP_Directive_Processor( $markup );
+
+		while ( $tags->next_tag( array( 'tag_closers' => 'visit' ) ) ) {
+			process_wp_show( $tags, $context );
+		}
+
+		$updated_markup = <<<END
+			<div data-wp-show="context.myBlock.open">
+				I should be shown!
+				<div data-wp-show="context.myOtherBlock.open">I should be shown!</div>
+				<template data-wp-show="!context.myOtherBlock.open"><div >I should not be shown!</div></template>
+			</div>
+END;
+		$this->assertSame( $updated_markup, $tags->get_updated_html() );
+		$this->assertSame( $context_before->get_context(), $context->get_context(), 'data-wp-show directive changed context' );
+	}
+
+	public function test_nested_directives_within_wp_show_with_falsy_value() {
+		$markup = <<<END
+			<div data-wp-show="context.myBlock.open">
+				I should not be shown!
+				<div data-wp-show="context.myOtherBlock.open">I should be shown!</div>
+				<div data-wp-show="!context.myOtherBlock.open">I should not be shown!</div>
+			</div>
+END;
+
+		$context_before = new WP_Directive_Context(
+			array(
+				'myBlock'      => array( 'open' => false ),
+				'myOtherBlock' => array( 'open' => true ),
+			)
+		);
+		$context        = clone $context_before;
+
+		$tags = new WP_Directive_Processor( $markup );
+
+		while ( $tags->next_tag( array( 'tag_closers' => 'visit' ) ) ) {
+			process_wp_show( $tags, $context );
+		}
+
+		$updated_markup = <<<END
+			<template data-wp-show="context.myBlock.open"><div >
+				I should not be shown!
+				<div data-wp-show="context.myOtherBlock.open">I should be shown!</div>
+				<template data-wp-show="!context.myOtherBlock.open"><div >I should not be shown!</div></template>
+			</div></template>
+END;
+		$this->assertSame( $updated_markup, $tags->get_updated_html() );
+		$this->assertSame( $context_before->get_context(), $context->get_context(), 'data-wp-show directive changed context' );
+	}
+}
diff --git a/phpunit/directives/wp-directive-processor.php b/phpunit/directives/wp-directive-processor.php
index e24e247c..4f01a64f 100644
--- a/phpunit/directives/wp-directive-processor.php
+++ b/phpunit/directives/wp-directive-processor.php
@@ -125,4 +125,43 @@ public function test_set_inner_html_invalidates_bookmarks_that_point_to_replaced
 		$successful_seek = $tags->seek( 'replaced' );
 		$this->assertFalse( $successful_seek );
 	}
+
+	public function test_wrap_in_tag_wraps_balanced_tag_correctly() {
+		$tags = new WP_Directive_Processor( self::HTML );
+
+		$tags->next_tag( 'section' );
+		$tags->wrap_in_tag( 'TEMPLATE' );
+		$this->assertSame( '<div>outside</div><template><section><div><img>inside</div></section></template>', $tags->get_updated_html() );
+		$this->assertSame( 'SECTION', $tags->get_tag() );
+		$this->assertFalse( $tags->is_tag_closer() );
+	}
+
+	public function test_wrap_in_tag_wraps_void_tag_correctly() {
+		$tags = new WP_Directive_Processor( self::HTML );
+
+		$tags->next_tag( 'img' );
+		$tags->wrap_in_tag( 'TEMPLATE' );
+		$this->assertSame( '<div>outside</div><section><div><template><img></template>inside</div></section>', $tags->get_updated_html() );
+		$this->assertSame( 'IMG', $tags->get_tag() );
+	}
+
+	public function test_wrap_in_tag_followed_by_two_subsequent_calls_of_get_updated_html_works_correctly() {
+		$tags = new WP_Directive_Processor( self::HTML );
+
+		$tags->next_tag( 'img' );
+		$tags->wrap_in_tag( 'TEMPLATE' );
+		$tags->get_updated_html();
+		$this->assertSame( '<div>outside</div><section><div><template><img></template>inside</div></section>', $tags->get_updated_html() );
+		$this->assertSame( 'IMG', $tags->get_tag() );
+	}
+
+	public function test_wrap_in_tag_fails_if_passed_void_tag() {
+		$tags = new WP_Directive_Processor( self::HTML );
+
+		$tags->next_tag( 'section' );
+
+		$this->assertFalse( $tags->wrap_in_tag( 'IMG' ) );
+		$this->assertSame( self::HTML, $tags->get_updated_html() );
+		$this->assertSame( 'SECTION', $tags->get_tag() );
+	}
 }
diff --git a/src/directives/attributes/wp-show.php b/src/directives/attributes/wp-show.php
new file mode 100644
index 00000000..46649f80
--- /dev/null
+++ b/src/directives/attributes/wp-show.php
@@ -0,0 +1,41 @@
+<?php
+/**
+ * Process wp-show directive attribute.
+ *
+ * @package wp-directives
+ */
+
+/** Utility functions */
+require_once __DIR__ . '/../utils.php';
+
+/**
+ * Process wp-show directive attribute.
+ *
+ * @param WP_Directive_Processor $tags Tags.
+ * @param WP_Directive_Context   $context Directive context.
+ */
+function process_wp_show( $tags, $context ) {
+	if ( $tags->is_tag_closer() ) {
+		return;
+	}
+
+	$value = $tags->get_attribute( 'data-wp-show' );
+	if ( null === $value ) {
+		return;
+	}
+
+	$show = evaluate( $value, $context->get_context() );
+	if ( $show ) {
+		return;
+	}
+
+	if ( 'TEMPLATE' === $tags->get_tag() ) {
+		return; // Don't wrap a `<template>` in a `<template>`.
+	}
+
+	$wrapper_bookmark = $tags->wrap_in_tag( 'TEMPLATE' );
+	$tags->seek( $wrapper_bookmark );
+	$tags->set_attribute( 'data-wp-show', $value );
+	$tags->next_tag();
+	$tags->remove_attribute( 'data-wp-show' );
+}
diff --git a/src/directives/class-wp-directive-processor.php b/src/directives/class-wp-directive-processor.php
index b6a2e046..d611203c 100644
--- a/src/directives/class-wp-directive-processor.php
+++ b/src/directives/class-wp-directive-processor.php
@@ -131,6 +131,84 @@ public function get_balanced_tag_bookmarks() {
 		return array( $start_name, $end_name );
 	}
 
+	/**
+	 * Wrap the current node in a given tag.
+	 *
+	 * When positioned on a tag opener, locate its matching closer, and wrap everything
+	 * in the tag specified as an argument. When positioned on a void element, wrap that
+	 * element in the argument tag.
+	 *
+	 * Note that the internal pointer will continue to point to the same tag as before
+	 * calling the function.
+	 *
+	 * @param string $tag An HTML tag, specified in uppercase (e.g. "DIV").
+	 * @return string|false The name of a bookmark pointing to the wrapping tag opener
+	 *                      if successful; false otherwise.
+	 *
+	 * @todo Allow passing in tags with attributes, e.g. <template id="abc">?
+	 */
+	public function wrap_in_tag( $tag ) {
+		if ( $this->is_tag_closer() ) {
+			return false;
+		}
+
+		if ( self::is_html_void_element( $tag ) ) {
+			// _doing_it_wrong(
+			// __METHOD__,
+			// __( 'Cannot wrap HTML in void tag.' ),
+			// '6.3.0'
+			// );
+			return false;
+		}
+
+		$this->get_updated_html(); // Apply potential previous updates.
+
+		if ( self::is_html_void_element( $this->get_tag() ) ) {
+			// We don't have direct access to the start and end position of the
+			// current tag. As a workaround, we set a bookmark that we then
+			// release immediately.
+			$i = 0;
+			while ( array_key_exists( 'void' . $i, $this->bookmarks ) ) {
+				++$i;
+			}
+			$start_name = 'void' . $i;
+
+			$this->set_bookmark( $start_name );
+
+			$start = $this->bookmarks[ $start_name ]->start;
+			$end   = $this->bookmarks[ $start_name ]->end + 1;
+		} else {
+			$bookmarks = $this->get_balanced_tag_bookmarks();
+			if ( ! $bookmarks ) {
+				return false;
+			}
+			list( $start_name, $end_name ) = $bookmarks;
+
+			$start = $this->bookmarks[ $start_name ]->start;
+			$end   = $this->bookmarks[ $end_name ]->end + 1;
+
+			$this->release_bookmark( $end_name );
+		}
+
+		$tag                     = strtolower( $tag );
+		$this->lexical_updates[] = new WP_HTML_Text_Replacement( $start, $start, "<$tag>" );
+		$this->lexical_updates[] = new WP_HTML_Text_Replacement( $end, $end, "</$tag>" );
+
+		$this->seek( $start_name ); // Return to original position.
+		$this->release_bookmark( $start_name );
+
+		$i = 0;
+		while ( array_key_exists( $tag . $i, $this->bookmarks ) ) {
+			++$i;
+		}
+		$bookmark_name                     = $tag . $i;
+		$this->bookmarks[ $bookmark_name ] = new WP_HTML_Span(
+			$start,
+			$start + strlen( $tag ) + 2
+		);
+		return $bookmark_name;
+	}
+
 	/**
 	 * Whether a given HTML element is void (e.g. <br>).
 	 *
diff --git a/wp-directives.php b/wp-directives.php
index 9ca9fdac..16599a14 100644
--- a/wp-directives.php
+++ b/wp-directives.php
@@ -47,6 +47,7 @@ function () {
 require_once __DIR__ . '/src/directives/attributes/wp-context.php';
 require_once __DIR__ . '/src/directives/attributes/wp-class.php';
 require_once __DIR__ . '/src/directives/attributes/wp-html.php';
+require_once __DIR__ . '/src/directives/attributes/wp-show.php';
 require_once __DIR__ . '/src/directives/attributes/wp-style.php';
 require_once __DIR__ . '/src/directives/attributes/wp-text.php';
 
@@ -261,6 +262,7 @@ function process_directives_in_block( $block_content ) {
 		'data-wp-bind'    => 'process_wp_bind',
 		'data-wp-class'   => 'process_wp_class',
 		'data-wp-html'    => 'process_wp_html',
+		'data-wp-show'    => 'process_wp_show',
 		'data-wp-style'   => 'process_wp_style',
 		'data-wp-text'    => 'process_wp_text',
 	);