diff --git a/src/plugins/proxy/src/infer_request.cpp b/src/plugins/proxy/src/infer_request.cpp
index bcbb26a0857..a1ded2504d6 100644
--- a/src/plugins/proxy/src/infer_request.cpp
+++ b/src/plugins/proxy/src/infer_request.cpp
@@ -8,6 +8,7 @@
 #include "openvino/runtime/remote_context.hpp"
 #include "openvino/runtime/so_ptr.hpp"
 #include "remote_context.hpp"
+#include "variable_state.hpp"
 
 ov::proxy::InferRequest::InferRequest(ov::SoPtr<ov::IAsyncInferRequest>&& request,
                                       const std::shared_ptr<const ov::ICompiledModel>& compiled_model)
@@ -75,7 +76,11 @@ void ov::proxy::InferRequest::set_tensors(const ov::Output<const ov::Node>& port
 }
 
 std::vector<std::shared_ptr<ov::IVariableState>> ov::proxy::InferRequest::query_state() const {
-    return m_infer_request->query_state();
+    auto states = m_infer_request->query_state();
+    for (auto&& state : states) {
+        state = std::make_shared<ov::proxy::VariableState>(state, m_infer_request._so);
+    }
+    return states;
 }
 
 const std::shared_ptr<const ov::ICompiledModel>& ov::proxy::InferRequest::get_compiled_model() const {
diff --git a/src/plugins/proxy/src/remote_context.hpp b/src/plugins/proxy/src/remote_context.hpp
index c73c6de3985..8e0ddff2a0b 100644
--- a/src/plugins/proxy/src/remote_context.hpp
+++ b/src/plugins/proxy/src/remote_context.hpp
@@ -12,8 +12,25 @@
 namespace ov {
 namespace proxy {
 
+/**
+ * @brief Proxy remote context implementation
+ * This class wraps hardware specific remote context and replace the context name
+ */
 class RemoteContext : public ov::IRemoteContext {
 public:
+    /**
+     * @brief Constructs the proxy remote context
+     *
+     * @param ctx hardware context
+     * @param dev_name device name without index
+     * @param dev_index device index if exists else 0
+     * @param has_index flag is true if device has an index and false in another case
+     * @param is_new_api flag reports which API is used
+     *
+     * These arguments are needed to support the difference between legacy and 2.0 APIs.
+     * In legacy API remote context doesn't contain the index in the name but Blob contains.
+     * In 2.0 API Tensor and Context always contain device index
+     */
     RemoteContext(ov::RemoteContext&& ctx,
                   const std::string& dev_name,
                   size_t dev_index,
diff --git a/src/plugins/proxy/src/remote_tensor.hpp b/src/plugins/proxy/src/remote_tensor.hpp
index 77c2953a0d0..a1cbde7c2d8 100644
--- a/src/plugins/proxy/src/remote_tensor.hpp
+++ b/src/plugins/proxy/src/remote_tensor.hpp
@@ -11,6 +11,10 @@
 namespace ov {
 namespace proxy {
 
+/**
+ * @brief Proxy remote tensor class.
+ * This class wraps the original remote tensor and change the name of RemoteTensor
+ */
 class RemoteTensor : public ov::IRemoteTensor {
 public:
     RemoteTensor(ov::RemoteTensor&& ctx, const std::string& dev_name);
diff --git a/src/plugins/proxy/src/variable_state.hpp b/src/plugins/proxy/src/variable_state.hpp
new file mode 100644
index 00000000000..5ccdadb7293
--- /dev/null
+++ b/src/plugins/proxy/src/variable_state.hpp
@@ -0,0 +1,52 @@
+
+// Copyright (C) 2018-2023 Intel Corporation
+// SPDX-License-Identifier: Apache-2.0
+//
+
+#pragma once
+
+#include <memory>
+
+#include "openvino/runtime/ivariable_state.hpp"
+
+namespace ov {
+namespace proxy {
+/**
+ * @brief Simple wrapper for hardware variable states which holds plugin shared object
+ */
+class VariableState : public ov::IVariableState {
+    std::shared_ptr<ov::IVariableState> m_state;
+    std::shared_ptr<void> m_so;
+
+public:
+    /**
+     * @brief Constructor of proxy VariableState
+     *
+     * @param state hardware state
+     * @param so shared object
+     */
+    VariableState(const std::shared_ptr<ov::IVariableState>& state, const std::shared_ptr<void>& so)
+        : IVariableState(""),
+          m_state(state),
+          m_so(so) {
+        OPENVINO_ASSERT(m_state);
+    }
+    const std::string& get_name() const override {
+        return m_state->get_name();
+    }
+
+    void reset() override {
+        m_state->reset();
+    }
+
+    void set_state(const ov::Tensor& state) override {
+        m_state->set_state(state);
+    }
+
+    const ov::Tensor& get_state() const override {
+        return m_state->get_state();
+    }
+};
+
+}  // namespace proxy
+}  // namespace ov