diff --git a/src/imagination/vulkan/meson.build b/src/imagination/vulkan/meson.build
index 0444dfc57a4..bec467b97c6 100644
--- a/src/imagination/vulkan/meson.build
+++ b/src/imagination/vulkan/meson.build
@@ -51,6 +51,7 @@ pvr_files = files(
   'pvr_query_compute.c',
   'pvr_queue.c',
   'pvr_robustness.c',
+  'pvr_sampler.c',
   'pvr_spm.c',
   'pvr_tex_state.c',
   'pvr_usc.c',
diff --git a/src/imagination/vulkan/pvr_border.c b/src/imagination/vulkan/pvr_border.c
index 39d2b5d0ad8..e2db574daca 100644
--- a/src/imagination/vulkan/pvr_border.c
+++ b/src/imagination/vulkan/pvr_border.c
@@ -35,6 +35,7 @@
 #include "pvr_formats.h"
 #include "pvr_macros.h"
 #include "pvr_physical_device.h"
+#include "pvr_sampler.h"
 #include "util/bitset.h"
 #include "util/format/u_format.h"
 #include "util/format/u_formats.h"
diff --git a/src/imagination/vulkan/pvr_common.h b/src/imagination/vulkan/pvr_common.h
index b400a61c2cc..643c95e9bd1 100644
--- a/src/imagination/vulkan/pvr_common.h
+++ b/src/imagination/vulkan/pvr_common.h
@@ -48,7 +48,6 @@
 #include "util/vma.h"
 #include "vk_descriptor_set_layout.h"
 #include "vk_object.h"
-#include "vk_sampler.h"
 #include "vk_sync.h"
 
 #define PVR_WORKGROUP_DIMENSIONS 3U
@@ -226,12 +225,6 @@ static_assert(
          (PCO_IMAGE_META_COUNT + PCO_SAMPLER_META_COUNT) * sizeof(uint32_t),
    "pvr_combined_image_sampler_descriptor size is invalid.");
 
-struct pvr_sampler {
-   struct vk_sampler vk;
-   struct pvr_sampler_descriptor descriptor;
-   uint32_t border_color_table_index;
-};
-
 struct pvr_event {
    struct vk_object_base base;
 
@@ -263,9 +256,5 @@ struct pvr_pds_upload {
 };
 
 VK_DEFINE_NONDISP_HANDLE_CASTS(pvr_event, base, VkEvent, VK_OBJECT_TYPE_EVENT)
-VK_DEFINE_NONDISP_HANDLE_CASTS(pvr_sampler,
-                               vk.base,
-                               VkSampler,
-                               VK_OBJECT_TYPE_SAMPLER)
 
 #endif /* PVR_COMMON_H */
diff --git a/src/imagination/vulkan/pvr_descriptor_set.c b/src/imagination/vulkan/pvr_descriptor_set.c
index e00ad873879..9eb0de2e6e8 100644
--- a/src/imagination/vulkan/pvr_descriptor_set.c
+++ b/src/imagination/vulkan/pvr_descriptor_set.c
@@ -38,6 +38,7 @@
 #include "pvr_entrypoints.h"
 #include "pvr_image.h"
 #include "pvr_physical_device.h"
+#include "pvr_sampler.h"
 #include "pvr_types.h"
 #include "util/compiler.h"
 #include "util/list.h"
diff --git a/src/imagination/vulkan/pvr_device.c b/src/imagination/vulkan/pvr_device.c
index d5511602fba..4e663be3375 100644
--- a/src/imagination/vulkan/pvr_device.c
+++ b/src/imagination/vulkan/pvr_device.c
@@ -2038,220 +2038,6 @@ void pvr_DestroyFramebuffer(VkDevice _device,
    vk_free2(&device->vk.alloc, pAllocator, framebuffer);
 }
 
-static uint32_t
-pvr_sampler_get_hw_filter_from_vk(const struct pvr_device_info *dev_info,
-                                  VkFilter filter)
-{
-   switch (filter) {
-   case VK_FILTER_NEAREST:
-      return ROGUE_TEXSTATE_FILTER_POINT;
-   case VK_FILTER_LINEAR:
-      return ROGUE_TEXSTATE_FILTER_LINEAR;
-   default:
-      UNREACHABLE("Unknown filter type.");
-   }
-}
-
-static uint32_t
-pvr_sampler_get_hw_addr_mode_from_vk(VkSamplerAddressMode addr_mode)
-{
-   switch (addr_mode) {
-   case VK_SAMPLER_ADDRESS_MODE_REPEAT:
-      return ROGUE_TEXSTATE_ADDRMODE_REPEAT;
-   case VK_SAMPLER_ADDRESS_MODE_MIRRORED_REPEAT:
-      return ROGUE_TEXSTATE_ADDRMODE_FLIP;
-   case VK_SAMPLER_ADDRESS_MODE_CLAMP_TO_EDGE:
-      return ROGUE_TEXSTATE_ADDRMODE_CLAMP_TO_EDGE;
-   case VK_SAMPLER_ADDRESS_MODE_MIRROR_CLAMP_TO_EDGE:
-      return ROGUE_TEXSTATE_ADDRMODE_FLIP_ONCE_THEN_CLAMP;
-   case VK_SAMPLER_ADDRESS_MODE_CLAMP_TO_BORDER:
-      return ROGUE_TEXSTATE_ADDRMODE_CLAMP_TO_BORDER;
-   default:
-      UNREACHABLE("Invalid sampler address mode.");
-   }
-}
-
-VkResult pvr_CreateSampler(VkDevice _device,
-                           const VkSamplerCreateInfo *pCreateInfo,
-                           const VkAllocationCallbacks *pAllocator,
-                           VkSampler *pSampler)
-{
-   VK_FROM_HANDLE(pvr_device, device, _device);
-   struct pvr_sampler *sampler;
-   float lod_rounding_bias;
-   VkFilter min_filter;
-   VkFilter mag_filter;
-   VkResult result;
-   float min_lod;
-   float max_lod;
-
-   sampler =
-      vk_sampler_create(&device->vk, pCreateInfo, pAllocator, sizeof(*sampler));
-   if (!sampler) {
-      result = vk_error(device, VK_ERROR_OUT_OF_HOST_MEMORY);
-      goto err_out;
-   }
-
-   mag_filter = pCreateInfo->magFilter;
-   min_filter = pCreateInfo->minFilter;
-
-   result = pvr_border_color_table_get_or_create_entry(
-      device,
-      sampler,
-      &device->border_color_table,
-      &sampler->border_color_table_index);
-   if (result != VK_SUCCESS)
-      goto err_free_sampler;
-
-   if (PVR_HAS_QUIRK(&device->pdevice->dev_info, 51025)) {
-      /* The min/mag filters may need adjustment here, the GPU should decide
-       * which of the two filters to use based on the clamped LOD value: LOD
-       * <= 0 implies magnification, while LOD > 0 implies minification.
-       *
-       * As a workaround, we override magFilter with minFilter if we know that
-       * the magnification filter will never be used due to clamping anyway
-       * (i.e. minLod > 0). Conversely, we override minFilter with magFilter
-       * if maxLod <= 0.
-       */
-      if (pCreateInfo->minLod > 0.0f) {
-         /* The clamped LOD will always be positive => always minify. */
-         mag_filter = pCreateInfo->minFilter;
-      }
-
-      if (pCreateInfo->maxLod <= 0.0f) {
-         /* The clamped LOD will always be negative or zero => always
-          * magnify.
-          */
-         min_filter = pCreateInfo->magFilter;
-      }
-   }
-
-   if (pCreateInfo->compareEnable) {
-      sampler->descriptor.meta[PCO_SAMPLER_META_COMPARE_OP] =
-         pCreateInfo->compareOp;
-   } else {
-      sampler->descriptor.meta[PCO_SAMPLER_META_COMPARE_OP] =
-         VK_COMPARE_OP_NEVER;
-   }
-
-   pvr_csb_pack (&sampler->descriptor.words[0], TEXSTATE_SAMPLER_WORD0, word) {
-      const struct pvr_device_info *dev_info = &device->pdevice->dev_info;
-      const float lod_clamp_max = (float)ROGUE_TEXSTATE_CLAMP_MAX /
-                                  (1 << ROGUE_TEXSTATE_CLAMP_FRACTIONAL_BITS);
-      const float max_dadjust = ((float)(ROGUE_TEXSTATE_DADJUST_MAX_UINT -
-                                         ROGUE_TEXSTATE_DADJUST_ZERO_UINT)) /
-                                (1 << ROGUE_TEXSTATE_DADJUST_FRACTIONAL_BITS);
-      const float min_dadjust = ((float)(ROGUE_TEXSTATE_DADJUST_MIN_UINT -
-                                         ROGUE_TEXSTATE_DADJUST_ZERO_UINT)) /
-                                (1 << ROGUE_TEXSTATE_DADJUST_FRACTIONAL_BITS);
-
-      word.magfilter = pvr_sampler_get_hw_filter_from_vk(dev_info, mag_filter);
-      word.minfilter = pvr_sampler_get_hw_filter_from_vk(dev_info, min_filter);
-
-      if (pCreateInfo->mipmapMode == VK_SAMPLER_MIPMAP_MODE_LINEAR)
-         word.mipfilter = true;
-
-      word.addrmode_u =
-         pvr_sampler_get_hw_addr_mode_from_vk(pCreateInfo->addressModeU);
-      word.addrmode_v =
-         pvr_sampler_get_hw_addr_mode_from_vk(pCreateInfo->addressModeV);
-      word.addrmode_w =
-         pvr_sampler_get_hw_addr_mode_from_vk(pCreateInfo->addressModeW);
-
-      /* The Vulkan 1.0.205 spec says:
-       *
-       *    The absolute value of mipLodBias must be less than or equal to
-       *    VkPhysicalDeviceLimits::maxSamplerLodBias.
-       */
-      word.dadjust =
-         ROGUE_TEXSTATE_DADJUST_ZERO_UINT +
-         util_signed_fixed(
-            CLAMP(pCreateInfo->mipLodBias, min_dadjust, max_dadjust),
-            ROGUE_TEXSTATE_DADJUST_FRACTIONAL_BITS);
-
-      word.anisoctl = ROGUE_TEXSTATE_ANISOCTL_DISABLED;
-      if (pCreateInfo->anisotropyEnable) {
-         if (pCreateInfo->maxAnisotropy >= 16.0f)
-            word.anisoctl = ROGUE_TEXSTATE_ANISOCTL_X16;
-         else if (pCreateInfo->maxAnisotropy >= 8.0f)
-            word.anisoctl = ROGUE_TEXSTATE_ANISOCTL_X8;
-         else if (pCreateInfo->maxAnisotropy >= 4.0f)
-            word.anisoctl = ROGUE_TEXSTATE_ANISOCTL_X4;
-         else if (pCreateInfo->maxAnisotropy >= 2.0f)
-            word.anisoctl = ROGUE_TEXSTATE_ANISOCTL_X2;
-      }
-
-      if (PVR_HAS_QUIRK(&device->pdevice->dev_info, 51025) &&
-          pCreateInfo->mipmapMode == VK_SAMPLER_MIPMAP_MODE_NEAREST) {
-         /* When MIPMAP_MODE_NEAREST is enabled, the LOD level should be
-          * selected by adding 0.5 and then truncating the input LOD value.
-          * This hardware adds the 0.5 bias before clamping against
-          * lodmin/lodmax, while Vulkan specifies the bias to be added after
-          * clamping. We compensate for this difference by adding the 0.5
-          * bias to the LOD bounds, too.
-          */
-         lod_rounding_bias = 0.5f;
-      } else {
-         lod_rounding_bias = 0.0f;
-      }
-
-      min_lod = pCreateInfo->minLod + lod_rounding_bias;
-      word.minlod = util_unsigned_fixed(CLAMP(min_lod, 0.0f, lod_clamp_max),
-                                        ROGUE_TEXSTATE_CLAMP_FRACTIONAL_BITS);
-
-      max_lod = pCreateInfo->maxLod + lod_rounding_bias;
-      word.maxlod = util_unsigned_fixed(CLAMP(max_lod, 0.0f, lod_clamp_max),
-                                        ROGUE_TEXSTATE_CLAMP_FRACTIONAL_BITS);
-
-      word.bordercolor_index = sampler->border_color_table_index;
-
-      if (pCreateInfo->unnormalizedCoordinates)
-         word.non_normalized_coords = true;
-   }
-
-   pvr_csb_pack (&sampler->descriptor.words[1], TEXSTATE_SAMPLER_WORD1, word) {}
-
-   /* Setup gather sampler. */
-
-   struct ROGUE_TEXSTATE_SAMPLER_WORD0 word0;
-   ROGUE_TEXSTATE_SAMPLER_WORD0_unpack(&sampler->descriptor.words[0], &word0);
-   word0.mipfilter = false;
-   word0.minfilter = ROGUE_TEXSTATE_FILTER_LINEAR;
-   word0.magfilter = ROGUE_TEXSTATE_FILTER_LINEAR;
-   ROGUE_TEXSTATE_SAMPLER_WORD0_pack(&sampler->descriptor.gather_words[0],
-                                     &word0);
-
-   memcpy(&sampler->descriptor.gather_words[1],
-          &sampler->descriptor.words[1],
-          sizeof(sampler->descriptor.words[1]));
-
-   *pSampler = pvr_sampler_to_handle(sampler);
-
-   return VK_SUCCESS;
-
-err_free_sampler:
-   vk_object_free(&device->vk, pAllocator, sampler);
-
-err_out:
-   return result;
-}
-
-void pvr_DestroySampler(VkDevice _device,
-                        VkSampler _sampler,
-                        const VkAllocationCallbacks *pAllocator)
-{
-   VK_FROM_HANDLE(pvr_device, device, _device);
-   VK_FROM_HANDLE(pvr_sampler, sampler, _sampler);
-
-   if (!sampler)
-      return;
-
-   pvr_border_color_table_release_entry(&device->border_color_table,
-                                        sampler->border_color_table_index);
-
-   vk_sampler_destroy(&device->vk, pAllocator, &sampler->vk);
-}
-
 void pvr_GetBufferMemoryRequirements2(
    VkDevice _device,
    const VkBufferMemoryRequirementsInfo2 *pInfo,
diff --git a/src/imagination/vulkan/pvr_sampler.c b/src/imagination/vulkan/pvr_sampler.c
new file mode 100644
index 00000000000..c78489857f7
--- /dev/null
+++ b/src/imagination/vulkan/pvr_sampler.c
@@ -0,0 +1,235 @@
+/*
+ * Copyright © 2022 Imagination Technologies Ltd.
+ *
+ * based in part on anv driver which is:
+ * Copyright © 2015 Intel Corporation
+ *
+ * based in part on radv driver which is:
+ * Copyright © 2016 Red Hat.
+ * Copyright © 2016 Bas Nieuwenhuizen
+ *
+ * SPDX-License-Identifier: MIT
+ */
+
+#include "pvr_sampler.h"
+
+#include "vk_log.h"
+
+#include "pvr_device.h"
+#include "pvr_entrypoints.h"
+#include "pvr_physical_device.h"
+
+static uint32_t
+pvr_sampler_get_hw_filter_from_vk(const struct pvr_device_info *dev_info,
+                                  VkFilter filter)
+{
+   switch (filter) {
+   case VK_FILTER_NEAREST:
+      return ROGUE_TEXSTATE_FILTER_POINT;
+   case VK_FILTER_LINEAR:
+      return ROGUE_TEXSTATE_FILTER_LINEAR;
+   default:
+      UNREACHABLE("Unknown filter type.");
+   }
+}
+
+static uint32_t
+pvr_sampler_get_hw_addr_mode_from_vk(VkSamplerAddressMode addr_mode)
+{
+   switch (addr_mode) {
+   case VK_SAMPLER_ADDRESS_MODE_REPEAT:
+      return ROGUE_TEXSTATE_ADDRMODE_REPEAT;
+   case VK_SAMPLER_ADDRESS_MODE_MIRRORED_REPEAT:
+      return ROGUE_TEXSTATE_ADDRMODE_FLIP;
+   case VK_SAMPLER_ADDRESS_MODE_CLAMP_TO_EDGE:
+      return ROGUE_TEXSTATE_ADDRMODE_CLAMP_TO_EDGE;
+   case VK_SAMPLER_ADDRESS_MODE_MIRROR_CLAMP_TO_EDGE:
+      return ROGUE_TEXSTATE_ADDRMODE_FLIP_ONCE_THEN_CLAMP;
+   case VK_SAMPLER_ADDRESS_MODE_CLAMP_TO_BORDER:
+      return ROGUE_TEXSTATE_ADDRMODE_CLAMP_TO_BORDER;
+   default:
+      UNREACHABLE("Invalid sampler address mode.");
+   }
+}
+
+VkResult pvr_CreateSampler(VkDevice _device,
+                           const VkSamplerCreateInfo *pCreateInfo,
+                           const VkAllocationCallbacks *pAllocator,
+                           VkSampler *pSampler)
+{
+   VK_FROM_HANDLE(pvr_device, device, _device);
+   struct pvr_sampler *sampler;
+   float lod_rounding_bias;
+   VkFilter min_filter;
+   VkFilter mag_filter;
+   VkResult result;
+   float min_lod;
+   float max_lod;
+
+   sampler =
+      vk_sampler_create(&device->vk, pCreateInfo, pAllocator, sizeof(*sampler));
+   if (!sampler) {
+      result = vk_error(device, VK_ERROR_OUT_OF_HOST_MEMORY);
+      goto err_out;
+   }
+
+   mag_filter = pCreateInfo->magFilter;
+   min_filter = pCreateInfo->minFilter;
+
+   result = pvr_border_color_table_get_or_create_entry(
+      device,
+      sampler,
+      &device->border_color_table,
+      &sampler->border_color_table_index);
+   if (result != VK_SUCCESS)
+      goto err_free_sampler;
+
+   if (PVR_HAS_QUIRK(&device->pdevice->dev_info, 51025)) {
+      /* The min/mag filters may need adjustment here, the GPU should decide
+       * which of the two filters to use based on the clamped LOD value: LOD
+       * <= 0 implies magnification, while LOD > 0 implies minification.
+       *
+       * As a workaround, we override magFilter with minFilter if we know that
+       * the magnification filter will never be used due to clamping anyway
+       * (i.e. minLod > 0). Conversely, we override minFilter with magFilter
+       * if maxLod <= 0.
+       */
+      if (pCreateInfo->minLod > 0.0f) {
+         /* The clamped LOD will always be positive => always minify. */
+         mag_filter = pCreateInfo->minFilter;
+      }
+
+      if (pCreateInfo->maxLod <= 0.0f) {
+         /* The clamped LOD will always be negative or zero => always
+          * magnify.
+          */
+         min_filter = pCreateInfo->magFilter;
+      }
+   }
+
+   if (pCreateInfo->compareEnable) {
+      sampler->descriptor.meta[PCO_SAMPLER_META_COMPARE_OP] =
+         pCreateInfo->compareOp;
+   } else {
+      sampler->descriptor.meta[PCO_SAMPLER_META_COMPARE_OP] =
+         VK_COMPARE_OP_NEVER;
+   }
+
+   pvr_csb_pack (&sampler->descriptor.words[0], TEXSTATE_SAMPLER_WORD0, word) {
+      const struct pvr_device_info *dev_info = &device->pdevice->dev_info;
+      const float lod_clamp_max = (float)ROGUE_TEXSTATE_CLAMP_MAX /
+                                  (1 << ROGUE_TEXSTATE_CLAMP_FRACTIONAL_BITS);
+      const float max_dadjust = ((float)(ROGUE_TEXSTATE_DADJUST_MAX_UINT -
+                                         ROGUE_TEXSTATE_DADJUST_ZERO_UINT)) /
+                                (1 << ROGUE_TEXSTATE_DADJUST_FRACTIONAL_BITS);
+      const float min_dadjust = ((float)(ROGUE_TEXSTATE_DADJUST_MIN_UINT -
+                                         ROGUE_TEXSTATE_DADJUST_ZERO_UINT)) /
+                                (1 << ROGUE_TEXSTATE_DADJUST_FRACTIONAL_BITS);
+
+      word.magfilter = pvr_sampler_get_hw_filter_from_vk(dev_info, mag_filter);
+      word.minfilter = pvr_sampler_get_hw_filter_from_vk(dev_info, min_filter);
+
+      if (pCreateInfo->mipmapMode == VK_SAMPLER_MIPMAP_MODE_LINEAR)
+         word.mipfilter = true;
+
+      word.addrmode_u =
+         pvr_sampler_get_hw_addr_mode_from_vk(pCreateInfo->addressModeU);
+      word.addrmode_v =
+         pvr_sampler_get_hw_addr_mode_from_vk(pCreateInfo->addressModeV);
+      word.addrmode_w =
+         pvr_sampler_get_hw_addr_mode_from_vk(pCreateInfo->addressModeW);
+
+      /* The Vulkan 1.0.205 spec says:
+       *
+       *    The absolute value of mipLodBias must be less than or equal to
+       *    VkPhysicalDeviceLimits::maxSamplerLodBias.
+       */
+      word.dadjust =
+         ROGUE_TEXSTATE_DADJUST_ZERO_UINT +
+         util_signed_fixed(
+            CLAMP(pCreateInfo->mipLodBias, min_dadjust, max_dadjust),
+            ROGUE_TEXSTATE_DADJUST_FRACTIONAL_BITS);
+
+      word.anisoctl = ROGUE_TEXSTATE_ANISOCTL_DISABLED;
+      if (pCreateInfo->anisotropyEnable) {
+         if (pCreateInfo->maxAnisotropy >= 16.0f)
+            word.anisoctl = ROGUE_TEXSTATE_ANISOCTL_X16;
+         else if (pCreateInfo->maxAnisotropy >= 8.0f)
+            word.anisoctl = ROGUE_TEXSTATE_ANISOCTL_X8;
+         else if (pCreateInfo->maxAnisotropy >= 4.0f)
+            word.anisoctl = ROGUE_TEXSTATE_ANISOCTL_X4;
+         else if (pCreateInfo->maxAnisotropy >= 2.0f)
+            word.anisoctl = ROGUE_TEXSTATE_ANISOCTL_X2;
+      }
+
+      if (PVR_HAS_QUIRK(&device->pdevice->dev_info, 51025) &&
+          pCreateInfo->mipmapMode == VK_SAMPLER_MIPMAP_MODE_NEAREST) {
+         /* When MIPMAP_MODE_NEAREST is enabled, the LOD level should be
+          * selected by adding 0.5 and then truncating the input LOD value.
+          * This hardware adds the 0.5 bias before clamping against
+          * lodmin/lodmax, while Vulkan specifies the bias to be added after
+          * clamping. We compensate for this difference by adding the 0.5
+          * bias to the LOD bounds, too.
+          */
+         lod_rounding_bias = 0.5f;
+      } else {
+         lod_rounding_bias = 0.0f;
+      }
+
+      min_lod = pCreateInfo->minLod + lod_rounding_bias;
+      word.minlod = util_unsigned_fixed(CLAMP(min_lod, 0.0f, lod_clamp_max),
+                                        ROGUE_TEXSTATE_CLAMP_FRACTIONAL_BITS);
+
+      max_lod = pCreateInfo->maxLod + lod_rounding_bias;
+      word.maxlod = util_unsigned_fixed(CLAMP(max_lod, 0.0f, lod_clamp_max),
+                                        ROGUE_TEXSTATE_CLAMP_FRACTIONAL_BITS);
+
+      word.bordercolor_index = sampler->border_color_table_index;
+
+      if (pCreateInfo->unnormalizedCoordinates)
+         word.non_normalized_coords = true;
+   }
+
+   pvr_csb_pack (&sampler->descriptor.words[1], TEXSTATE_SAMPLER_WORD1, word) {}
+
+   /* Setup gather sampler. */
+
+   struct ROGUE_TEXSTATE_SAMPLER_WORD0 word0;
+   ROGUE_TEXSTATE_SAMPLER_WORD0_unpack(&sampler->descriptor.words[0], &word0);
+   word0.mipfilter = false;
+   word0.minfilter = ROGUE_TEXSTATE_FILTER_LINEAR;
+   word0.magfilter = ROGUE_TEXSTATE_FILTER_LINEAR;
+   ROGUE_TEXSTATE_SAMPLER_WORD0_pack(&sampler->descriptor.gather_words[0],
+                                     &word0);
+
+   memcpy(&sampler->descriptor.gather_words[1],
+          &sampler->descriptor.words[1],
+          sizeof(sampler->descriptor.words[1]));
+
+   *pSampler = pvr_sampler_to_handle(sampler);
+
+   return VK_SUCCESS;
+
+err_free_sampler:
+   vk_object_free(&device->vk, pAllocator, sampler);
+
+err_out:
+   return result;
+}
+
+void pvr_DestroySampler(VkDevice _device,
+                        VkSampler _sampler,
+                        const VkAllocationCallbacks *pAllocator)
+{
+   VK_FROM_HANDLE(pvr_device, device, _device);
+   VK_FROM_HANDLE(pvr_sampler, sampler, _sampler);
+
+   if (!sampler)
+      return;
+
+   pvr_border_color_table_release_entry(&device->border_color_table,
+                                        sampler->border_color_table_index);
+
+   vk_sampler_destroy(&device->vk, pAllocator, &sampler->vk);
+}
+
diff --git a/src/imagination/vulkan/pvr_sampler.h b/src/imagination/vulkan/pvr_sampler.h
new file mode 100644
index 00000000000..4a797a3fc29
--- /dev/null
+++ b/src/imagination/vulkan/pvr_sampler.h
@@ -0,0 +1,38 @@
+/*
+ * Copyright © 2022 Imagination Technologies Ltd.
+ *
+ * based in part on anv driver which is:
+ * Copyright © 2015 Intel Corporation
+ *
+ * based in part on radv driver which is:
+ * Copyright © 2016 Red Hat.
+ * Copyright © 2016 Bas Nieuwenhuizen
+ *
+ * SPDX-License-Identifier: MIT
+ */
+
+#ifndef PVR_SAMPLER_H
+#define PVR_SAMPLER_H
+
+#include <stdint.h>
+
+#include "vk_sampler.h"
+
+#include "hwdef/rogue_hw_defs.h"
+
+#include "pco/pco_data.h"
+
+#include "pvr_common.h"
+
+struct pvr_sampler {
+   struct vk_sampler vk;
+   struct pvr_sampler_descriptor descriptor;
+   uint32_t border_color_table_index;
+};
+
+VK_DEFINE_NONDISP_HANDLE_CASTS(pvr_sampler,
+                               vk.base,
+                               VkSampler,
+                               VK_OBJECT_TYPE_SAMPLER)
+
+#endif /* PVR_SAMPLER_H */
diff --git a/src/imagination/vulkan/pvr_usc.c b/src/imagination/vulkan/pvr_usc.c
index eff0947145d..4f52d82d43b 100644
--- a/src/imagination/vulkan/pvr_usc.c
+++ b/src/imagination/vulkan/pvr_usc.c
@@ -24,6 +24,7 @@
 #include "pvr_formats.h"
 #include "pvr_hw_pass.h"
 #include "pvr_pass.h"
+#include "pvr_sampler.h"
 #include "pvr_usc.h"
 #include "util/macros.h"