diff --git a/src/NATS.Server/Mqtt/MqttFlowController.cs b/src/NATS.Server/Mqtt/MqttFlowController.cs
new file mode 100644
index 0000000..f3c6e12
--- /dev/null
+++ b/src/NATS.Server/Mqtt/MqttFlowController.cs
@@ -0,0 +1,110 @@
+using System.Collections.Concurrent;
+
+namespace NATS.Server.Mqtt;
+
+/// <summary>
+/// Flow controller for MQTT QoS 1/2 messages, enforcing MaxAckPending limits.
+/// Uses SemaphoreSlim for async-compatible blocking when the limit is reached.
+/// Go reference: server/mqtt.go — mqttMaxAckPending, flow control logic.
+/// </summary>
+public sealed class MqttFlowController : IDisposable
+{
+    private readonly ConcurrentDictionary<string, SubscriptionFlowState> _subscriptions = new(StringComparer.Ordinal);
+    private int _defaultMaxAckPending;
+
+    public MqttFlowController(int defaultMaxAckPending = 1024)
+    {
+        _defaultMaxAckPending = defaultMaxAckPending;
+    }
+
+    /// <summary>Default MaxAckPending limit for new subscriptions.</summary>
+    public int DefaultMaxAckPending => _defaultMaxAckPending;
+
+    /// <summary>
+    /// Tries to acquire a slot for sending a QoS message on the given subscription.
+    /// Returns true if a slot was acquired, false if the limit would be exceeded.
+    /// </summary>
+    public async ValueTask<bool> TryAcquireAsync(string subscriptionId, CancellationToken ct = default)
+    {
+        var state = GetOrCreate(subscriptionId);
+        return await state.Semaphore.WaitAsync(0, ct) || false;
+    }
+
+    /// <summary>
+    /// Waits for a slot to become available. Blocks until one is released or cancelled.
+    /// </summary>
+    public async ValueTask AcquireAsync(string subscriptionId, CancellationToken ct = default)
+    {
+        var state = GetOrCreate(subscriptionId);
+        await state.Semaphore.WaitAsync(ct);
+    }
+
+    /// <summary>
+    /// Releases a slot after receiving PUBACK/PUBCOMP.
+    /// If the semaphore is already at max (duplicate or spurious ack), the release is a no-op.
+    /// </summary>
+    public void Release(string subscriptionId)
+    {
+        if (_subscriptions.TryGetValue(subscriptionId, out var state))
+        {
+            // Guard against releasing more than the max (e.g. duplicate PUBACK).
+            // CurrentCount == MaxAckPending means nothing is pending, so there is nothing to release.
+            if (state.Semaphore.CurrentCount < state.MaxAckPending)
+                state.Semaphore.Release();
+        }
+    }
+
+    /// <summary>
+    /// Returns the current pending count for a subscription.
+    /// </summary>
+    public int GetPendingCount(string subscriptionId)
+    {
+        if (!_subscriptions.TryGetValue(subscriptionId, out var state))
+            return 0;
+        return state.MaxAckPending - state.Semaphore.CurrentCount;
+    }
+
+    /// <summary>
+    /// Updates the MaxAckPending limit (e.g., on config reload).
+    /// Creates a new semaphore with the updated limit.
+    /// </summary>
+    public void UpdateLimit(int newLimit)
+    {
+        _defaultMaxAckPending = newLimit;
+        // Note: existing subscriptions keep their old limit until re-created
+    }
+
+    /// <summary>
+    /// Removes tracking for a subscription.
+    /// </summary>
+    public void RemoveSubscription(string subscriptionId)
+    {
+        if (_subscriptions.TryRemove(subscriptionId, out var state))
+            state.Semaphore.Dispose();
+    }
+
+    /// <summary>Number of tracked subscriptions.</summary>
+    public int SubscriptionCount => _subscriptions.Count;
+
+    public void Dispose()
+    {
+        foreach (var kvp in _subscriptions)
+            kvp.Value.Semaphore.Dispose();
+        _subscriptions.Clear();
+    }
+
+    private SubscriptionFlowState GetOrCreate(string subscriptionId)
+    {
+        return _subscriptions.GetOrAdd(subscriptionId, _ => new SubscriptionFlowState
+        {
+            MaxAckPending = _defaultMaxAckPending,
+            Semaphore = new SemaphoreSlim(_defaultMaxAckPending, _defaultMaxAckPending),
+        });
+    }
+
+    private sealed class SubscriptionFlowState
+    {
+        public int MaxAckPending { get; init; }
+        public required SemaphoreSlim Semaphore { get; init; }
+    }
+}
diff --git a/src/NATS.Server/Mqtt/MqttSessionStore.cs b/src/NATS.Server/Mqtt/MqttSessionStore.cs
index 1627438..f2871de 100644
--- a/src/NATS.Server/Mqtt/MqttSessionStore.cs
+++ b/src/NATS.Server/Mqtt/MqttSessionStore.cs
@@ -2,12 +2,26 @@
 // Go reference: golang/nats-server/server/mqtt.go:253-300
 //   Session state management  — mqttInitSessionStore / mqttStoreSession
 //   Flapper detection         — mqttCheckFlapper (lines ~300–360)
+//   Will message delivery     — mqttDeliverWill (lines ~490–530)
 
 using System.Collections.Concurrent;
 using NATS.Server.JetStream.Storage;
 
 namespace NATS.Server.Mqtt;
 
+/// <summary>
+/// Will message to be published on abnormal client disconnection.
+/// Go reference: server/mqtt.go mqttWill struct ~line 270.
+/// </summary>
+public sealed class WillMessage
+{
+    public string Topic { get; init; } = string.Empty;
+    public byte[] Payload { get; init; } = [];
+    public byte QoS { get; init; }
+    public bool Retain { get; init; }
+    public int DelayIntervalSeconds { get; init; }
+}
+
 /// <summary>
 /// Serializable session data for an MQTT client.
 /// Go reference: server/mqtt.go mqttSession struct ~line 253.
@@ -35,6 +49,8 @@ public sealed class MqttSessionStore
 {
     private readonly ConcurrentDictionary<string, MqttSessionData> _sessions = new(StringComparer.Ordinal);
     private readonly ConcurrentDictionary<string, List<DateTime>> _connectHistory = new(StringComparer.Ordinal);
+    private readonly ConcurrentDictionary<string, WillMessage> _wills = new(StringComparer.Ordinal);
+    private readonly ConcurrentDictionary<string, (WillMessage Will, DateTime ScheduledAt)> _delayedWills = new(StringComparer.Ordinal);
 
     private readonly TimeSpan _flapWindow;
     private readonly int _flapThreshold;
@@ -45,6 +61,13 @@ public sealed class MqttSessionStore
     /// <summary>Backing store for JetStream persistence. Null for in-memory only.</summary>
     public IStreamStore? BackingStore => _backingStore;
 
+    /// <summary>
+    /// Delegate invoked when a will message is published.
+    /// Parameters: topic, payload, qos, retain.
+    /// Go reference: server/mqtt.go mqttDeliverWill ~line 495.
+    /// </summary>
+    public Action<string, byte[], byte, bool>? OnPublish { get; set; }
+
     /// <summary>
     /// Initializes a new session store.
     /// </summary>
@@ -83,6 +106,65 @@ public sealed class MqttSessionStore
         _backingStore = backingStore;
     }
 
+    /// <summary>
+    /// Sets the will message for the given client, replacing any existing will.
+    /// Called when a CONNECT packet with will flag is received.
+    /// Go reference: server/mqtt.go mqttSession will field ~line 270.
+    /// </summary>
+    public void SetWill(string clientId, WillMessage will)
+    {
+        ArgumentNullException.ThrowIfNull(will);
+        _wills[clientId] = will;
+    }
+
+    /// <summary>
+    /// Clears the will message for the given client.
+    /// Called on a clean DISCONNECT (no will should be sent).
+    /// Go reference: server/mqtt.go mqttDeliverWill — will is cleared on graceful disconnect.
+    /// </summary>
+    public void ClearWill(string clientId)
+    {
+        _wills.TryRemove(clientId, out _);
+        _delayedWills.TryRemove(clientId, out _);
+    }
+
+    /// <summary>
+    /// Returns the current will message for the given client, or null if none.
+    /// </summary>
+    public WillMessage? GetWill(string clientId) =>
+        _wills.TryGetValue(clientId, out var will) ? will : null;
+
+    /// <summary>
+    /// Publishes the will message for the given client on abnormal disconnection.
+    /// If the will has a delay > 0, the will is recorded as delayed and not immediately published.
+    /// Clears the will after publishing (or scheduling).
+    /// Returns true if a will was found, false if none was registered.
+    /// Go reference: server/mqtt.go mqttDeliverWill ~line 490.
+    /// </summary>
+    public bool PublishWillMessage(string clientId)
+    {
+        if (!_wills.TryRemove(clientId, out var will))
+            return false;
+
+        if (will.DelayIntervalSeconds > 0)
+        {
+            // Track as delayed — not immediately published.
+            // A full implementation would schedule via a timer; for now we record it.
+            _delayedWills[clientId] = (will, _timeProvider.GetUtcNow().UtcDateTime);
+            return true;
+        }
+
+        OnPublish?.Invoke(will.Topic, will.Payload, will.QoS, will.Retain);
+        return true;
+    }
+
+    /// <summary>
+    /// Returns the delayed will entry for the given client if one exists,
+    /// or null if the client has no pending delayed will.
+    /// </summary>
+    public (WillMessage Will, DateTime ScheduledAt)? GetDelayedWill(string clientId) =>
+        _delayedWills.TryGetValue(clientId, out var entry) ? entry : null;
+
     /// <summary>
     /// Saves (or overwrites) session data for the given client.
     /// Go reference: server/mqtt.go mqttStoreSession.
diff --git a/tests/NATS.Server.Tests/Mqtt/MqttFlowControllerTests.cs b/tests/NATS.Server.Tests/Mqtt/MqttFlowControllerTests.cs
new file mode 100644
index 0000000..534577b
--- /dev/null
+++ b/tests/NATS.Server.Tests/Mqtt/MqttFlowControllerTests.cs
@@ -0,0 +1,146 @@
+// Go reference: server/mqtt.go — mqttMaxAckPending, flow control logic.
+
+using NATS.Server.Mqtt;
+using Shouldly;
+
+namespace NATS.Server.Tests.Mqtt;
+
+public sealed class MqttFlowControllerTests
+{
+    // 1. TryAcquire succeeds when under limit
+    [Fact]
+    public async Task TryAcquire_succeeds_when_under_limit()
+    {
+        using var fc = new MqttFlowController(defaultMaxAckPending: 1024);
+
+        var result = await fc.TryAcquireAsync("sub-1");
+
+        result.ShouldBeTrue();
+    }
+
+    // 2. TryAcquire fails when at limit
+    [Fact]
+    public async Task TryAcquire_fails_when_at_limit()
+    {
+        using var fc = new MqttFlowController(defaultMaxAckPending: 1);
+
+        var first = await fc.TryAcquireAsync("sub-1");
+        var second = await fc.TryAcquireAsync("sub-1");
+
+        first.ShouldBeTrue();
+        second.ShouldBeFalse();
+    }
+
+    // 3. Release allows next acquire
+    [Fact]
+    public async Task Release_allows_next_acquire()
+    {
+        using var fc = new MqttFlowController(defaultMaxAckPending: 1);
+
+        var first = await fc.TryAcquireAsync("sub-1");
+        first.ShouldBeTrue();
+
+        // At limit — second should fail
+        var atLimit = await fc.TryAcquireAsync("sub-1");
+        atLimit.ShouldBeFalse();
+
+        fc.Release("sub-1");
+
+        // After release a slot is available again
+        var afterRelease = await fc.TryAcquireAsync("sub-1");
+        afterRelease.ShouldBeTrue();
+    }
+
+    // 4. GetPendingCount tracks pending
+    [Fact]
+    public async Task GetPendingCount_tracks_pending()
+    {
+        using var fc = new MqttFlowController(defaultMaxAckPending: 10);
+
+        await fc.AcquireAsync("sub-1");
+        await fc.AcquireAsync("sub-1");
+        await fc.AcquireAsync("sub-1");
+
+        fc.GetPendingCount("sub-1").ShouldBe(3);
+    }
+
+    // 5. GetPendingCount decrements on release
+    [Fact]
+    public async Task GetPendingCount_decrements_on_release()
+    {
+        using var fc = new MqttFlowController(defaultMaxAckPending: 10);
+
+        await fc.AcquireAsync("sub-1");
+        await fc.AcquireAsync("sub-1");
+        await fc.AcquireAsync("sub-1");
+
+        fc.Release("sub-1");
+
+        fc.GetPendingCount("sub-1").ShouldBe(2);
+    }
+
+    // 6. GetPendingCount returns zero for unknown subscription
+    [Fact]
+    public void GetPendingCount_zero_for_unknown()
+    {
+        using var fc = new MqttFlowController();
+
+        fc.GetPendingCount("does-not-exist").ShouldBe(0);
+    }
+
+    // 7. RemoveSubscription cleans up
+    [Fact]
+    public async Task RemoveSubscription_cleans_up()
+    {
+        using var fc = new MqttFlowController(defaultMaxAckPending: 10);
+
+        await fc.AcquireAsync("sub-1");
+        fc.SubscriptionCount.ShouldBe(1);
+
+        fc.RemoveSubscription("sub-1");
+
+        fc.SubscriptionCount.ShouldBe(0);
+    }
+
+    // 8. SubscriptionCount tracks independent subscriptions
+    [Fact]
+    public async Task SubscriptionCount_tracks_subscriptions()
+    {
+        using var fc = new MqttFlowController(defaultMaxAckPending: 10);
+
+        await fc.AcquireAsync("sub-a");
+        await fc.AcquireAsync("sub-b");
+        await fc.AcquireAsync("sub-c");
+
+        fc.SubscriptionCount.ShouldBe(3);
+    }
+
+    // 9. DefaultMaxAckPending can be updated via UpdateLimit
+    [Fact]
+    public void DefaultMaxAckPending_can_be_updated()
+    {
+        using var fc = new MqttFlowController(defaultMaxAckPending: 1024);
+        fc.DefaultMaxAckPending.ShouldBe(1024);
+
+        fc.UpdateLimit(512);
+
+        fc.DefaultMaxAckPending.ShouldBe(512);
+    }
+
+    // 10. Dispose cleans up all subscriptions
+    [Fact]
+    public async Task Dispose_cleans_up_all()
+    {
+        var fc = new MqttFlowController(defaultMaxAckPending: 10);
+
+        await fc.AcquireAsync("sub-x");
+        await fc.AcquireAsync("sub-y");
+        await fc.AcquireAsync("sub-z");
+
+        fc.SubscriptionCount.ShouldBe(3);
+
+        fc.Dispose();
+
+        fc.SubscriptionCount.ShouldBe(0);
+    }
+}
diff --git a/tests/NATS.Server.Tests/Mqtt/MqttWillMessageTests.cs b/tests/NATS.Server.Tests/Mqtt/MqttWillMessageTests.cs
new file mode 100644
index 0000000..56ef0ba
--- /dev/null
+++ b/tests/NATS.Server.Tests/Mqtt/MqttWillMessageTests.cs
@@ -0,0 +1,202 @@
+// Unit tests for MQTT will message delivery on abnormal disconnection.
+// Go reference: golang/nats-server/server/mqtt.go — mqttDeliverWill ~line 490,
+//   TestMQTTWill server/mqtt_test.go:4129
+
+using NATS.Server.Mqtt;
+using Shouldly;
+
+namespace NATS.Server.Tests.Mqtt;
+
+public class MqttWillMessageTests
+{
+    // Go ref: mqtt.go mqttSession will field — will message is stored on CONNECT with will flag.
+    [Fact]
+    public void SetWill_stores_will_message()
+    {
+        var store = new MqttSessionStore();
+        var will = new WillMessage { Topic = "client/status", Payload = "offline"u8.ToArray(), QoS = 0, Retain = false };
+
+        store.SetWill("client-1", will);
+
+        var stored = store.GetWill("client-1");
+        stored.ShouldNotBeNull();
+        stored.Topic.ShouldBe("client/status");
+        stored.Payload.ShouldBe("offline"u8.ToArray());
+    }
+
+    // Go ref: mqttDeliverWill — on graceful DISCONNECT, will is cleared (not delivered).
+    [Fact]
+    public void ClearWill_removes_will()
+    {
+        var store = new MqttSessionStore();
+        var will = new WillMessage { Topic = "client/status", Payload = "offline"u8.ToArray() };
+
+        store.SetWill("client-2", will);
+        store.ClearWill("client-2");
+
+        store.GetWill("client-2").ShouldBeNull();
+    }
+
+    // Go ref: TestMQTTWill server/mqtt_test.go:4129 — will is published on abnormal disconnect.
+    [Fact]
+    public void PublishWillMessage_publishes_on_abnormal_disconnect()
+    {
+        var store = new MqttSessionStore();
+        string? publishedTopic = null;
+        byte[]? publishedPayload = null;
+        byte publishedQoS = 0xFF;
+        bool publishedRetain = false;
+
+        store.OnPublish = (topic, payload, qos, retain) =>
+        {
+            publishedTopic = topic;
+            publishedPayload = payload;
+            publishedQoS = qos;
+            publishedRetain = retain;
+        };
+
+        var will = new WillMessage { Topic = "device/gone", Payload = "disconnected"u8.ToArray(), QoS = 1, Retain = false };
+        store.SetWill("client-3", will);
+
+        var result = store.PublishWillMessage("client-3");
+
+        result.ShouldBeTrue();
+        publishedTopic.ShouldBe("device/gone");
+        publishedPayload.ShouldBe("disconnected"u8.ToArray());
+        publishedQoS.ShouldBe((byte)1);
+        publishedRetain.ShouldBeFalse();
+    }
+
+    // Go ref: mqttDeliverWill — no-op when no will is registered.
+    [Fact]
+    public void PublishWillMessage_returns_false_when_no_will()
+    {
+        var store = new MqttSessionStore();
+        var invoked = false;
+        store.OnPublish = (_, _, _, _) => { invoked = true; };
+
+        var result = store.PublishWillMessage("client-no-will");
+
+        result.ShouldBeFalse();
+        invoked.ShouldBeFalse();
+    }
+
+    // Go ref: mqttDeliverWill — will is consumed (not published twice).
+    [Fact]
+    public void PublishWillMessage_clears_will_after_publish()
+    {
+        var store = new MqttSessionStore();
+        store.OnPublish = (_, _, _, _) => { };
+
+        var will = new WillMessage { Topic = "sensor/status", Payload = "gone"u8.ToArray() };
+        store.SetWill("client-5", will);
+
+        store.PublishWillMessage("client-5");
+
+        store.GetWill("client-5").ShouldBeNull();
+        store.PublishWillMessage("client-5").ShouldBeFalse();
+    }
+
+    // Go ref: TestMQTTWill — graceful DISCONNECT clears the will before disconnect;
+    //   subsequent PublishWillMessage has no effect.
+    [Fact]
+    public void CleanDisconnect_does_not_publish_will()
+    {
+        var store = new MqttSessionStore();
+        var invoked = false;
+        store.OnPublish = (_, _, _, _) => { invoked = true; };
+
+        var will = new WillMessage { Topic = "client/status", Payload = "bye"u8.ToArray() };
+        store.SetWill("client-6", will);
+
+        // Simulate graceful DISCONNECT: clear will before triggering publish path
+        store.ClearWill("client-6");
+        var result = store.PublishWillMessage("client-6");
+
+        result.ShouldBeFalse();
+        invoked.ShouldBeFalse();
+    }
+
+    // Go ref: TestMQTTWill — published topic and payload must exactly match what was registered.
+    [Fact]
+    public void WillMessage_preserves_topic_and_payload()
+    {
+        var store = new MqttSessionStore();
+        var capturedTopic = string.Empty;
+        var capturedPayload = Array.Empty<byte>();
+        store.OnPublish = (topic, payload, _, _) =>
+        {
+            capturedTopic = topic;
+            capturedPayload = payload;
+        };
+
+        var originalPayload = "sensor-offline-payload"u8.ToArray();
+        store.SetWill("client-7", new WillMessage { Topic = "sensors/temperature/offline", Payload = originalPayload });
+        store.PublishWillMessage("client-7");
+
+        capturedTopic.ShouldBe("sensors/temperature/offline");
+        capturedPayload.ShouldBe(originalPayload);
+    }
+
+    // Go ref: TestMQTTWill — QoS level from the will is forwarded to the broker publish path.
+    [Fact]
+    public void WillMessage_preserves_qos()
+    {
+        var store = new MqttSessionStore();
+        byte capturedQoS = 0xFF;
+        store.OnPublish = (_, _, qos, _) => { capturedQoS = qos; };
+
+        store.SetWill("client-8", new WillMessage { Topic = "t", Payload = [], QoS = 1 });
+        store.PublishWillMessage("client-8");
+
+        capturedQoS.ShouldBe((byte)1);
+    }
+
+    // Go ref: TestMQTTWillRetain — retain flag from the will is forwarded to the broker publish path.
+    [Fact]
+    public void WillMessage_preserves_retain_flag()
+    {
+        var store = new MqttSessionStore();
+        bool capturedRetain = false;
+        store.OnPublish = (_, _, _, retain) => { capturedRetain = retain; };
+
+        store.SetWill("client-9", new WillMessage { Topic = "t", Payload = [], Retain = true });
+        store.PublishWillMessage("client-9");
+
+        capturedRetain.ShouldBeTrue();
+    }
+
+    // Go ref: MQTT 5.0 Will-Delay-Interval — a will with delay > 0 is not immediately published;
+    //   it is tracked as a delayed will and OnPublish is NOT called immediately.
+    [Fact]
+    public void PublishWillMessage_with_delay_stores_delayed_will_and_does_not_call_OnPublish()
+    {
+        var store = new MqttSessionStore();
+        var immediatelyPublished = false;
+        store.OnPublish = (_, _, _, _) => { immediatelyPublished = true; };
+
+        var will = new WillMessage
+        {
+            Topic = "device/status",
+            Payload = "gone"u8.ToArray(),
+            QoS = 0,
+            Retain = false,
+            DelayIntervalSeconds = 30
+        };
+        store.SetWill("client-10", will);
+
+        var result = store.PublishWillMessage("client-10");
+
+        // Returns true because a will was found
+        result.ShouldBeTrue();
+
+        // OnPublish must NOT have been called — it is delayed
+        immediatelyPublished.ShouldBeFalse();
+
+        // The will must be tracked as a pending delayed will
+        var delayed = store.GetDelayedWill("client-10");
+        delayed.ShouldNotBeNull();
+        delayed!.Value.Will.Topic.ShouldBe("device/status");
+        delayed.Value.Will.DelayIntervalSeconds.ShouldBe(30);
+    }
+}