diff --git a/src/OpenTelemetry/Trace/Sampler/SamplingResult.cs b/src/OpenTelemetry/Trace/Sampler/SamplingResult.cs
index 21e5f92bee5..a65b3b67f92 100644
--- a/src/OpenTelemetry/Trace/Sampler/SamplingResult.cs
+++ b/src/OpenTelemetry/Trace/Sampler/SamplingResult.cs
@@ -8,6 +8,10 @@ namespace OpenTelemetry.Trace;
 /// </summary>
 public readonly struct SamplingResult : IEquatable<SamplingResult>
 {
+    // Null when no attributes were supplied; avoids a GetEnumerator() call (and enumerator boxing)
+    // on the hot path inside TracerProviderSdk when the sampler returns no attributes.
+    private readonly IEnumerable<KeyValuePair<string, object>>? attributesField;
+
     /// <summary>
     /// Initializes a new instance of the <see cref="SamplingResult"/> struct.
     /// </summary>
@@ -61,7 +65,7 @@ public SamplingResult(SamplingDecision decision, IEnumerable<KeyValuePair<string
         // Note: Decision object takes ownership of the collection.
         // Current implementation has no means to ensure the collection will not be modified by the caller.
         // If this behavior will be abused we must switch to cloning of the collection.
-        this.Attributes = attributes ?? [];
+        this.attributesField = attributes;
 
         this.TraceStateString = traceStateString;
     }
@@ -74,13 +78,16 @@ public SamplingResult(SamplingDecision decision, IEnumerable<KeyValuePair<string
     /// <summary>
     /// Gets a map of attributes associated with the sampling decision.
     /// </summary>
-    public IEnumerable<KeyValuePair<string, object>> Attributes { get; }
+    public IEnumerable<KeyValuePair<string, object>> Attributes => this.attributesField ?? [];
 
     /// <summary>
     /// Gets the tracestate.
     /// </summary>
     public string? TraceStateString { get; }
 
+    // Internal accessor used by TracerProviderSdk to skip iteration entirely when null.
+    internal IEnumerable<KeyValuePair<string, object>>? AttributesOrNull => this.attributesField;
+
     /// <summary>
     /// Compare two <see cref="SamplingResult"/> for equality.
     /// </summary>
diff --git a/src/OpenTelemetry/Trace/TracerProviderSdk.cs b/src/OpenTelemetry/Trace/TracerProviderSdk.cs
index be47ed5cf58..1f689cb9c7f 100644
--- a/src/OpenTelemetry/Trace/TracerProviderSdk.cs
+++ b/src/OpenTelemetry/Trace/TracerProviderSdk.cs
@@ -222,7 +222,7 @@ internal TracerProviderSdk(
 
         if (this.Sampler is AlwaysOnSampler)
         {
-            activityListener.Sample = (ref options) =>
+            activityListener.Sample = static (ref _) =>
                 !Sdk.SuppressInstrumentation ? ActivitySamplingResult.AllDataAndRecorded : ActivitySamplingResult.None;
             this.getRequestedDataAction = this.RunGetRequestedDataAlwaysOnSampler;
         }
@@ -479,9 +479,12 @@ private static ActivitySamplingResult ComputeActivitySamplingResult(
 
         if (activitySamplingResult > ActivitySamplingResult.PropagationData)
         {
-            foreach (var att in samplingResult.Attributes)
+            if (samplingResult.AttributesOrNull is { } attributes)
             {
-                options.SamplingTags.Add(att.Key, att.Value);
+                foreach (var att in attributes)
+                {
+                    options.SamplingTags.Add(att.Key, att.Value);
+                }
             }
         }
 
@@ -575,9 +578,12 @@ private void RunGetRequestedDataOtherSampler(Activity activity)
 
         if (samplingResult.Decision != SamplingDecision.Drop)
         {
-            foreach (var att in samplingResult.Attributes)
+            if (samplingResult.AttributesOrNull is { } attributes)
             {
-                activity.SetTag(att.Key, att.Value);
+                foreach (var att in attributes)
+                {
+                    activity.SetTag(att.Key, att.Value);
+                }
             }
         }
 
diff --git a/test/Benchmarks/Trace/SamplingResultBenchmarks.cs b/test/Benchmarks/Trace/SamplingResultBenchmarks.cs
new file mode 100644
index 00000000000..861198ad6e7
--- /dev/null
+++ b/test/Benchmarks/Trace/SamplingResultBenchmarks.cs
@@ -0,0 +1,134 @@
+// Copyright The OpenTelemetry Authors
+// SPDX-License-Identifier: Apache-2.0
+
+using System.Diagnostics;
+using BenchmarkDotNet.Attributes;
+using OpenTelemetry;
+using OpenTelemetry.Trace;
+
+namespace Benchmarks.Trace;
+
+#pragma warning disable CA1001 // Types that own disposable fields should be disposable - handled by GlobalCleanup
+[MemoryDiagnoser]
+public class SamplingResultBenchmarks
+#pragma warning restore CA1001 // Types that own disposable fields should be disposable - handled by GlobalCleanup
+{
+    private static readonly KeyValuePair<string, object>[] SamplingAttributes =
+    [
+        new("sampling.priority", 1),
+        new("sampling.rule", "always"),
+    ];
+
+    private ActivitySource? sourceNoAttributes;
+    private ActivitySource? sourceWithAttributeArray;
+    private ActivitySource? sourceWithAttributeList;
+    private ActivitySource? sourceDrop;
+    private ActivitySource? sourceParentBased;
+
+    private ActivityContext sampledRemoteParent;
+
+    private TracerProvider? providerNoAttributes;
+    private TracerProvider? providerWithAttributeArray;
+    private TracerProvider? providerWithAttributeList;
+    private TracerProvider? providerDrop;
+    private TracerProvider? providerParentBased;
+
+    [GlobalSetup]
+    public void Setup()
+    {
+        this.sourceNoAttributes = new ActivitySource("SamplingResult.NoAttributes");
+        this.sourceWithAttributeArray = new ActivitySource("SamplingResult.WithAttributeArray");
+        this.sourceWithAttributeList = new ActivitySource("SamplingResult.WithAttributeList");
+        this.sourceDrop = new ActivitySource("SamplingResult.Drop");
+        this.sourceParentBased = new ActivitySource("SamplingResult.ParentBased");
+
+        this.sampledRemoteParent = new ActivityContext(
+            ActivityTraceId.CreateRandom(),
+            ActivitySpanId.CreateRandom(),
+            ActivityTraceFlags.Recorded,
+            traceState: null,
+            isRemote: true);
+
+        // Sampler returns RecordAndSample with no attributes - the common case.
+        this.providerNoAttributes = Sdk.CreateTracerProviderBuilder()
+            .AddSource(this.sourceNoAttributes.Name)
+            .SetSampler(new DelegateSampler(_ => new SamplingResult(SamplingDecision.RecordAndSample)))
+            .Build();
+
+        // Sampler returns attributes as a T[] - exercises the array fast-path.
+        this.providerWithAttributeArray = Sdk.CreateTracerProviderBuilder()
+            .AddSource(this.sourceWithAttributeArray.Name)
+            .SetSampler(new DelegateSampler(_ => new SamplingResult(SamplingDecision.RecordAndSample, SamplingAttributes)))
+            .Build();
+
+        // Sampler returns attributes as a List<T> - exercises the IEnumerable fallback path.
+        this.providerWithAttributeList = Sdk.CreateTracerProviderBuilder()
+            .AddSource(this.sourceWithAttributeList.Name)
+            .SetSampler(new DelegateSampler(_ => new SamplingResult(SamplingDecision.RecordAndSample, [.. SamplingAttributes])))
+            .Build();
+
+        // Sampler drops the span - attribute loop is never entered.
+        this.providerDrop = Sdk.CreateTracerProviderBuilder()
+            .AddSource(this.sourceDrop.Name)
+            .SetSampler(new DelegateSampler(_ => new SamplingResult(SamplingDecision.Drop)))
+            .Build();
+
+        // ParentBasedSampler with AlwaysOnSampler root - realistic production default.
+        this.providerParentBased = Sdk.CreateTracerProviderBuilder()
+            .AddSource(this.sourceParentBased.Name)
+            .SetSampler(new ParentBasedSampler(new AlwaysOnSampler()))
+            .Build();
+    }
+
+    [GlobalCleanup]
+    public void Cleanup()
+    {
+        this.sourceNoAttributes?.Dispose();
+        this.sourceWithAttributeArray?.Dispose();
+        this.sourceWithAttributeList?.Dispose();
+        this.sourceDrop?.Dispose();
+        this.sourceParentBased?.Dispose();
+
+        this.providerNoAttributes?.Dispose();
+        this.providerWithAttributeArray?.Dispose();
+        this.providerWithAttributeList?.Dispose();
+        this.providerDrop?.Dispose();
+        this.providerParentBased?.Dispose();
+    }
+
+    [Benchmark(Baseline = true)]
+    public void NoAttributes()
+    {
+        using var activity = this.sourceNoAttributes!.StartActivity("Benchmark", ActivityKind.Server, this.sampledRemoteParent);
+    }
+
+    [Benchmark]
+    public void WithAttributeArray()
+    {
+        using var activity = this.sourceWithAttributeArray!.StartActivity("Benchmark", ActivityKind.Server, this.sampledRemoteParent);
+    }
+
+    [Benchmark]
+    public void WithAttributeList()
+    {
+        using var activity = this.sourceWithAttributeList!.StartActivity("Benchmark", ActivityKind.Server, this.sampledRemoteParent);
+    }
+
+    [Benchmark]
+    public void Drop()
+    {
+        using var activity = this.sourceDrop!.StartActivity("Benchmark", ActivityKind.Server, this.sampledRemoteParent);
+    }
+
+    [Benchmark]
+    public void ParentBasedSampled()
+    {
+        using var activity = this.sourceParentBased!.StartActivity("Benchmark", ActivityKind.Server, this.sampledRemoteParent);
+    }
+
+    private sealed class DelegateSampler(Func<SamplingParameters, SamplingResult> sample) : Sampler
+    {
+        public override SamplingResult ShouldSample(in SamplingParameters samplingParameters)
+            => sample(samplingParameters);
+    }
+}