diff --git a/arch/arm64/kvm/hyp/nvhe/Makefile b/arch/arm64/kvm/hyp/nvhe/Makefile
index e4f662b1447f..75c4a5777bac 100644
--- a/arch/arm64/kvm/hyp/nvhe/Makefile
+++ b/arch/arm64/kvm/hyp/nvhe/Makefile
@@ -16,9 +16,11 @@ hyp-obj-$(CONFIG_TRACING) += clock.o events.o trace.o
 hyp-obj-$(CONFIG_MODULES) += modules.o
 hyp-obj-y += $(lib-objs)
 
-hyp-obj-$(CONFIG_ARM_SMMU_V3_PKVM) += iommu/arm-smmu-v3.o
-hyp-obj-$(CONFIG_ARM_SMMU_V3_PKVM) += iommu/io-pgtable-arm.o \
-	../../../../../drivers/iommu/io-pgtable-arm-common.o
+# There is no way to compile these separately as calling Makefile.nvhe again would
+# create duplicate sections
+hyp-obj-$(CONFIG_ARM_SMMU_V3_PKVM) += ../../../../../drivers/iommu/arm/arm-smmu-v3/pkvm/arm-smmu-v3.o
+hyp-obj-$(CONFIG_ARM_SMMU_V3_PKVM) += ../../../../../drivers/iommu/arm/arm-smmu-v3/pkvm/io-pgtable-arm.o
+hyp-obj-$(CONFIG_ARM_SMMU_V3_PKVM) += ../../../../../drivers/iommu/io-pgtable-arm-common.o
 
 $(obj)/hyp.lds: $(src)/hyp.lds.S FORCE
 	$(call if_changed_dep,cpp_lds_S)
diff --git a/drivers/iommu/arm/arm-smmu-v3/arm-smmu-v3-kvm.c b/drivers/iommu/arm/arm-smmu-v3/arm-smmu-v3-kvm.c
index e987c273ff3c..ebff2ff5a7ef 100644
--- a/drivers/iommu/arm/arm-smmu-v3/arm-smmu-v3-kvm.c
+++ b/drivers/iommu/arm/arm-smmu-v3/arm-smmu-v3-kvm.c
@@ -13,9 +13,8 @@
 #include <linux/platform_device.h>
 #include <linux/pm_runtime.h>
 
-#include <kvm/arm_smmu_v3.h>
-
 #include "arm-smmu-v3.h"
+#include "pkvm/arm_smmu_v3.h"
 
 extern struct kvm_iommu_ops kvm_nvhe_sym(smmu_ops);
 
diff --git a/arch/arm64/kvm/hyp/nvhe/iommu/arm-smmu-v3.c b/drivers/iommu/arm/arm-smmu-v3/pkvm/arm-smmu-v3.c
similarity index 99%
rename from arch/arm64/kvm/hyp/nvhe/iommu/arm-smmu-v3.c
rename to drivers/iommu/arm/arm-smmu-v3/pkvm/arm-smmu-v3.c
index 22e4b021cf48..230f2d69e386 100644
--- a/arch/arm64/kvm/hyp/nvhe/iommu/arm-smmu-v3.c
+++ b/drivers/iommu/arm/arm-smmu-v3/pkvm/arm-smmu-v3.c
@@ -6,7 +6,6 @@
  */
 #include <asm/arm-smmu-v3-common.h>
 #include <asm/kvm_hyp.h>
-#include <kvm/arm_smmu_v3.h>
 #include <linux/io-pgtable-arm.h>
 #include <nvhe/alloc.h>
 #include <nvhe/iommu.h>
@@ -15,6 +14,8 @@
 #include <nvhe/pkvm.h>
 #include <nvhe/trap_handler.h>
 
+#include "arm_smmu_v3.h"
+
 #define ARM_SMMU_POLL_TIMEOUT_US	100000 /* 100ms arbitrary timeout */
 
 size_t __ro_after_init kvm_hyp_arm_smmu_v3_count;
diff --git a/include/kvm/arm_smmu_v3.h b/drivers/iommu/arm/arm-smmu-v3/pkvm/arm_smmu_v3.h
similarity index 100%
rename from include/kvm/arm_smmu_v3.h
rename to drivers/iommu/arm/arm-smmu-v3/pkvm/arm_smmu_v3.h
diff --git a/arch/arm64/kvm/hyp/nvhe/iommu/io-pgtable-arm.c b/drivers/iommu/arm/arm-smmu-v3/pkvm/io-pgtable-arm.c
similarity index 99%
rename from arch/arm64/kvm/hyp/nvhe/iommu/io-pgtable-arm.c
rename to drivers/iommu/arm/arm-smmu-v3/pkvm/io-pgtable-arm.c
index aa5bf7c0ed03..898500b3ba52 100644
--- a/arch/arm64/kvm/hyp/nvhe/iommu/io-pgtable-arm.c
+++ b/drivers/iommu/arm/arm-smmu-v3/pkvm/io-pgtable-arm.c
@@ -4,7 +4,6 @@
  */
 #include <asm/kvm_hyp.h>
 #include <asm/kvm_mmu.h>
-#include <kvm/arm_smmu_v3.h>
 #include <linux/types.h>
 #include <linux/gfp_types.h>
 #include <linux/io-pgtable-arm.h>
@@ -13,6 +12,8 @@
 #include <nvhe/iommu.h>
 #include <nvhe/mem_protect.h>
 
+#include "arm_smmu_v3.h"
+
 int arm_lpae_map_exists(void)
 {
 	return -EEXIST;