diff --git a/.gitignore b/.gitignore
index e7f26f4b..be06f493 100644
--- a/.gitignore
+++ b/.gitignore
@@ -12,5 +12,5 @@ junit.xml
 # Temporary directory to store the CyberArk proxy CA certificate
 build_ca_certificate/
 
-# Ignore generated policy files
-deploy/policy/generated/
+# Ignore generated policy files and manifests
+deploy/**/generated/
diff --git a/deploy/config/k8s/k8s-secret.yml b/deploy/config/k8s/k8s-secret.yml
index 86b0b315..680e2b90 100644
--- a/deploy/config/k8s/k8s-secret.yml
+++ b/deploy/config/k8s/k8s-secret.yml
@@ -9,4 +9,7 @@ stringData:
     var_with_spaces: secrets/var with spaces
     var_with_pluses: secrets/var+with+pluses
     var_with_umlaut: secrets/umlaut
+    var_with_encoded:
+      id: secrets/encoded
+      content-type: base64
   non-conjur-key: some-value
diff --git a/deploy/config/openshift/k8s-secret.yml b/deploy/config/openshift/k8s-secret.yml
index 86b0b315..680e2b90 100644
--- a/deploy/config/openshift/k8s-secret.yml
+++ b/deploy/config/openshift/k8s-secret.yml
@@ -9,4 +9,7 @@ stringData:
     var_with_spaces: secrets/var with spaces
     var_with_pluses: secrets/var+with+pluses
     var_with_umlaut: secrets/umlaut
+    var_with_encoded:
+      id: secrets/encoded
+      content-type: base64
   non-conjur-key: some-value
diff --git a/deploy/dev/config/k8s/secrets-provider-init-container.sh.yml b/deploy/dev/config/k8s/secrets-provider-init-container.sh.yml
index 10a8876b..7c5fb79c 100755
--- a/deploy/dev/config/k8s/secrets-provider-init-container.sh.yml
+++ b/deploy/dev/config/k8s/secrets-provider-init-container.sh.yml
@@ -46,6 +46,11 @@ spec:
               secretKeyRef:
                 name: test-k8s-secret
                 key: var_with_umlaut
+          - name: VARIABLE_WITH_ENCODED_SECRET
+            valueFrom:
+              secretKeyRef:
+                name: test-k8s-secret
+                key: var_with_encoded
           - name: NON_CONJUR_SECRET
             valueFrom:
               secretKeyRef:
diff --git a/deploy/dev/config/k8s/secrets-provider-k8s-rotation.sh.yml b/deploy/dev/config/k8s/secrets-provider-k8s-rotation.sh.yml
index aa73be79..026e077f 100755
--- a/deploy/dev/config/k8s/secrets-provider-k8s-rotation.sh.yml
+++ b/deploy/dev/config/k8s/secrets-provider-k8s-rotation.sh.yml
@@ -69,6 +69,11 @@ spec:
               secretKeyRef:
                 name: test-k8s-secret
                 key: var_with_umlaut
+          - name: VARIABLE_WITH_ENCODED_SECRET
+            valueFrom:
+              secretKeyRef:
+                name: test-k8s-secret
+                key: var_with_encoded
           - name: NON_CONJUR_SECRET
             valueFrom:
               secretKeyRef:
diff --git a/deploy/policy/load_policies.sh b/deploy/policy/load_policies.sh
index a49d139b..c49c3e57 100755
--- a/deploy/policy/load_policies.sh
+++ b/deploy/policy/load_policies.sh
@@ -34,6 +34,7 @@ conjur variable set -i secrets/test_secret -v "some-secret"
 conjur variable set -i "secrets/var with spaces" -v "some-secret"
 conjur variable set -i "secrets/var+with+pluses" -v "some-secret"
 conjur variable set -i "secrets/umlaut" -v "some-secret"
+conjur variable set -i "secrets/encoded" -v "c2VjcmV0LXZhbHVl" # == secret-value
 conjur variable set -i secrets/url -v "postgresql://test-app-backend.app-test.svc.cluster.local:5432"
 conjur variable set -i secrets/username -v "some-user"
 conjur variable set -i secrets/password -v "7H1SiSmYp@5Sw0rd"
diff --git a/deploy/policy/templates/conjur-secrets.template.sh.yml b/deploy/policy/templates/conjur-secrets.template.sh.yml
index f76552e0..27f65449 100755
--- a/deploy/policy/templates/conjur-secrets.template.sh.yml
+++ b/deploy/policy/templates/conjur-secrets.template.sh.yml
@@ -12,6 +12,7 @@ cat << EOL
       - !variable var with spaces
       - !variable var+with+pluses
       - !variable umlaut
+      - !variable encoded
       - !variable url
       - !variable username
       - !variable password
diff --git a/deploy/utils.sh b/deploy/utils.sh
index c718c234..708fb0bf 100644
--- a/deploy/utils.sh
+++ b/deploy/utils.sh
@@ -332,6 +332,7 @@ deploy_chart() {
 }
 
 set_config_directory_path() {
+  export DEV_CONFIG_DIR="dev/config/k8s"
   export CONFIG_DIR="config/k8s"
   if [[ "$PLATFORM" = "openshift" ]]; then
     export CONFIG_DIR="config/openshift"
@@ -380,8 +381,9 @@ deploy_init_env() {
   echo "Running Deployment Manifest"
 
   if [[ "$DEV" = "true" ]]; then
-    ./dev/config/k8s/secrets-provider-init-container.sh.yml > ./dev/config/k8s/secrets-provider-init-container.yml
-    $cli_with_timeout apply -f ./dev/config/k8s/secrets-provider-init-container.yml
+    mkdir -p $DEV_CONFIG_DIR/generated
+    $DEV_CONFIG_DIR/secrets-provider-init-container.sh.yml > $DEV_CONFIG_DIR/generated/secrets-provider-init-container.yml
+    $cli_with_timeout apply -f $DEV_CONFIG_DIR/generated/secrets-provider-init-container.yml
 
     $cli_with_timeout "get pods --namespace=$APP_NAMESPACE_NAME --selector app=init-env --no-headers | wc -l"
   else
@@ -407,8 +409,9 @@ deploy_k8s_rotation_env() {
   echo "Running Deployment Manifest"
 
   if [[ "$DEV" = "true" ]]; then
-    ./dev/config/k8s/secrets-provider-k8s-rotation.sh.yml > ./dev/config/k8s/secrets-provider-k8s-rotation.yml
-    $cli_with_timeout apply -f ./dev/config/k8s/secrets-provider-k8s-rotation.yml
+    mkdir -p $DEV_CONFIG_DIR/generated
+    $DEV_CONFIG_DIR/secrets-provider-k8s-rotation.sh.yml > $DEV_CONFIG_DIR/generated/secrets-provider-k8s-rotation.yml
+    $cli_with_timeout apply -f $DEV_CONFIG_DIR/generated/secrets-provider-k8s-rotation.yml
 
     $cli_with_timeout "get pods --namespace=$APP_NAMESPACE_NAME --selector app=test-app --no-headers | wc -l"
   else
@@ -649,8 +652,9 @@ deploy_push_to_file() {
   deployment_name="test-env"
 
   if [[ "$DEV" = "true" ]]; then
-    "./dev/config/k8s/$dev_yaml_file_name.sh.yml" > "./dev/config/k8s/$dev_yaml_file_name.yml"
-    $cli_with_timeout apply -f "./dev/config/k8s/$dev_yaml_file_name.yml"
+    mkdir -p $DEV_CONFIG_DIR/generated
+    "$DEV_CONFIG_DIR/$dev_yaml_file_name.sh.yml" > "$DEV_CONFIG_DIR/generated/$dev_yaml_file_name.yml"
+    $cli_with_timeout apply -f "$DEV_CONFIG_DIR/generated/$dev_yaml_file_name.yml"
 
     $cli_with_timeout "get pods --namespace=$APP_NAMESPACE_NAME --selector app=$deployment_name --no-headers | wc -l"
   else
diff --git a/pkg/log/messages/error_messages.go b/pkg/log/messages/error_messages.go
index 40a81b9d..7dbff696 100644
--- a/pkg/log/messages/error_messages.go
+++ b/pkg/log/messages/error_messages.go
@@ -84,3 +84,6 @@ const CSPFK058E string = "CSPFK058E Could not rename temporary file '%s' to '%s'
 const CSPFK059E string = "CSPFK059E Could not delete temporary file '%s'. Truncated file."
 const CSPFK060E string = "CSPFK060E Could not delete temporary file '%s'. File may be left on disk."
 const CSPFK061E string = "CSPFK061E Could not write content to temporary file for '%s'"
+
+// Secrets Decoding
+const CSPFK064E string = "CSPFK064E Failed to decode secret '%s' with '%s' content-type. Reason: %s"
diff --git a/pkg/secrets/k8s_secrets_storage/provide_conjur_secrets.go b/pkg/secrets/k8s_secrets_storage/provide_conjur_secrets.go
index 4eefef8a..f08819a3 100644
--- a/pkg/secrets/k8s_secrets_storage/provide_conjur_secrets.go
+++ b/pkg/secrets/k8s_secrets_storage/provide_conjur_secrets.go
@@ -3,6 +3,7 @@ package k8ssecretsstorage
 import (
 	"bytes"
 	"context"
+	"encoding/base64"
 	"fmt"
 	"strings"
 
@@ -344,25 +345,7 @@ func (p K8sProvider) updateRequiredK8sSecrets(
 	spanCtx, span := tracer.Start(p.traceContext, "Update K8s Secrets")
 	defer span.End()
 
-	// Create a map of entries to be added to the 'Data' fields of each
-	// K8s Secret. Each entry will map an application secret name to
-	// a value retrieved from Conjur.
-	newSecretData := map[string]map[string][]byte{}
-	for variableID, secretValue := range conjurSecrets {
-		dests := p.secretsState.updateDestinations[variableID]
-		for _, dest := range dests {
-			k8sSecretName := dest.k8sSecretName
-			secretName := dest.secretName
-			// If there are no data entries for this K8s Secret yet, initialize
-			// its map of data entries.
-			if newSecretData[k8sSecretName] == nil {
-				newSecretData[k8sSecretName] = map[string][]byte{}
-			}
-			newSecretData[k8sSecretName][secretName] = secretValue
-		}
-		// Null out the secret value
-		conjurSecrets[variableID] = []byte{}
-	}
+	newSecretData := p.createSecretData(conjurSecrets)
 
 	// Update K8s Secrets with the retrieved Conjur secrets
 	for k8sSecretName, secretData := range newSecretData {
@@ -401,3 +384,41 @@ func (p K8sProvider) updateRequiredK8sSecrets(
 
 	return updated, nil
 }
+
+// createSecretData creates a map of entries to be added to the 'Data' fields
+// of each K8s Secret. Each entry will map an application secret name to a
+// value retrieved from Conjur. If a secret has a 'base64' content type, the
+// resulting secret value will be decoded.
+func (p K8sProvider) createSecretData(conjurSecrets map[string][]byte) map[string]map[string][]byte {
+	secretData := map[string]map[string][]byte{}
+	for variableID, secretValue := range conjurSecrets {
+		dests := p.secretsState.updateDestinations[variableID]
+		for _, dest := range dests {
+			k8sSecretName := dest.k8sSecretName
+			secretName := dest.secretName
+			// If there are no data entries for this K8s Secret yet, initialize
+			// its map of data entries.
+			if secretData[k8sSecretName] == nil {
+				secretData[k8sSecretName] = map[string][]byte{}
+			}
+
+			// Check if the secret value should be decoded in this K8s Secret
+			if dest.contentType == "base64" {
+				decodedSecretValue, err := base64.StdEncoding.DecodeString(string(secretValue))
+				if err != nil {
+					// Log the error as a warning but still provide the original secret value
+					p.log.warn(messages.CSPFK064E, secretName, dest.contentType, err.Error())
+					secretData[k8sSecretName][secretName] = secretValue
+				} else {
+					secretData[k8sSecretName][secretName] = decodedSecretValue
+				}
+			} else {
+				secretData[k8sSecretName][secretName] = secretValue
+			}
+		}
+		// Null out the secret value
+		conjurSecrets[variableID] = []byte{}
+	}
+
+	return secretData
+}
diff --git a/pkg/secrets/k8s_secrets_storage/provide_conjur_secrets_test.go b/pkg/secrets/k8s_secrets_storage/provide_conjur_secrets_test.go
index 0a4f4eb4..a384f475 100644
--- a/pkg/secrets/k8s_secrets_storage/provide_conjur_secrets_test.go
+++ b/pkg/secrets/k8s_secrets_storage/provide_conjur_secrets_test.go
@@ -139,17 +139,28 @@ func assertErrorLogged(msg string, args ...interface{}) assertFunc {
 	}
 }
 
-func assertInfoLogged(expected bool, msg string, args ...interface{}) assertFunc {
+func assertLogged(expected bool, logLevel string, msg string, args ...interface{}) assertFunc {
 	return func(t *testing.T, mocks testMocks, updated bool, err error, desc string) {
-		infoStr := fmt.Sprintf(msg, args...)
+		logStr := fmt.Sprintf(msg, args...)
 		var logDesc string
 		if expected {
-			logDesc = ", expected info log to contain: "
+			logDesc = fmt.Sprintf(", expected %s log to contain: ", logLevel)
 		} else {
-			logDesc = ", expected info log NOT to contain: "
+			logDesc = fmt.Sprintf(", expected  %s log NOT to contain: ", logLevel)
+		}
+		newDesc := desc + logDesc + logStr
+		switch logLevel {
+		case "debug":
+			assert.Equal(t, expected, mocks.logger.DebugWasLogged(logStr), newDesc)
+		case "info":
+			assert.Equal(t, expected, mocks.logger.InfoWasLogged(logStr), newDesc)
+		case "warn":
+			assert.Equal(t, expected, mocks.logger.WarningWasLogged(logStr), newDesc)
+		case "error":
+			assert.Equal(t, expected, mocks.logger.ErrorWasLogged(logStr), newDesc)
+		default:
+			assert.Fail(t, "Invalid log level: "+logLevel)
 		}
-		newDesc := desc + logDesc + infoStr
-		assert.Equal(t, expected, mocks.logger.InfoWasLogged(infoStr), newDesc)
 	}
 }
 
@@ -369,25 +380,50 @@ func TestProvide(t *testing.T) {
 			},
 			requiredSecrets: []string{"k8s-secret1", "k8s-secret2"},
 			asserts: []assertFunc{
-				// TODO - uncomment when decoding is implemented
-				// assertSecretsUpdated(
-				// 	expectedK8sSecrets{
-				// 		"k8s-secret1": {
-				// 			"test-decoding":  "decoded-value-1",
-				// 			"test-decoding2": "decoded-value-2",
-				// 		},
-				// 		"k8s-secret2": {
-				// 			"test-still-encoded":  "ZGVjb2RlZC12YWx1ZS0x",
-				// 			"test-still-encoded2": "ZGVjb2RlZC12YWx1ZS0y",
-				// 		},
-				// 	},
-				// 	expectedMissingValues{},
-				// 	false,
-				// ),
-				assertInfoLogged(true, messages.CSPFK022I, "test-decoding", "k8s-secret1"),
-				assertInfoLogged(true, messages.CSPFK022I, "test-decoding2", "k8s-secret1"),
-				assertInfoLogged(false, messages.CSPFK022I, "test-still-encoded", "k8s-secret2"),
-				assertInfoLogged(false, messages.CSPFK022I, "test-still-encoded2", "k8s-secret2"),
+				assertSecretsUpdated(
+					expectedK8sSecrets{
+						"k8s-secret1": {
+							"test-decoding":  "decoded-value-1",
+							"test-decoding2": "decoded-value-2",
+						},
+						"k8s-secret2": {
+							"test-still-encoded":  "ZGVjb2RlZC12YWx1ZS0x",
+							"test-still-encoded2": "ZGVjb2RlZC12YWx1ZS0y",
+						},
+					},
+					expectedMissingValues{},
+					false,
+				),
+				assertLogged(true, "info", messages.CSPFK022I, "test-decoding", "k8s-secret1"),
+				assertLogged(true, "info", messages.CSPFK022I, "test-decoding2", "k8s-secret1"),
+				assertLogged(false, "info", messages.CSPFK022I, "test-still-encoded", "k8s-secret2"),
+				assertLogged(false, "info", messages.CSPFK022I, "test-still-encoded2", "k8s-secret2"),
+			},
+		},
+		{
+			desc: "Plaintext secret with base64 content-type returns the secret as is",
+			k8sSecrets: k8sStorageMocks.K8sSecrets{
+				"k8s-secret1": {
+					"conjur-map": {
+						"secret1": map[string]interface{}{
+							"id":           "conjur/var/path1",
+							"content-type": "base64",
+						},
+					},
+				},
+			},
+			requiredSecrets: []string{"k8s-secret1"},
+			asserts: []assertFunc{
+				assertSecretsUpdated(
+					expectedK8sSecrets{
+						"k8s-secret1": {
+							"secret1": "secret-value1",
+						},
+					},
+					expectedMissingValues{},
+					false,
+				),
+				assertLogged(true, "warn", messages.CSPFK064E, "secret1", "base64", "illegal base64 data"),
 			},
 		},
 		{
@@ -560,6 +596,7 @@ func TestProvide(t *testing.T) {
 			mocks := newTestMocks()
 			mocks.setPermissions(tc.denyConjurRetrieve, tc.denyK8sRetrieve,
 				tc.denyK8sUpdate)
+
 			for secretName, secretData := range tc.k8sSecrets {
 				mocks.kubeClient.AddSecret(secretName, secretData)
 			}