I did some googling, and I didn't find anything prohibiting it. There's a discussion here about the subject, and the general consensus is "If it's GFI protected, go for it"

https://forums.mikeholt.com/threads/receptacle-under-bathroom-sink.10358/

A lot of kitchen sinks have outlets and switches underneath to operate the garbage disposals. So I think it'll be OK.

I'm not an electrician, so take my advice with a grain of salt. But I'd be comfortable with it in my home. I'd use a GFI outlet (or two in series for extra safety) and position the outlet box where it won't get soaked if the sink overflows. For extra points I could use an outdoor rated box. But that feels like overkill to me.