diff --git a/drivers/iommu/Makefile b/drivers/iommu/Makefile
index 5e5a83c6c2aae2..fe91d770abe16c 100644
--- a/drivers/iommu/Makefile
+++ b/drivers/iommu/Makefile
@@ -1,6 +1,7 @@
 # SPDX-License-Identifier: GPL-2.0
 obj-y += amd/ intel/ arm/ iommufd/ riscv/
 obj-$(CONFIG_IOMMU_API) += iommu.o
+obj-$(CONFIG_IOMMU_SUPPORT) += iommu-pages.o
 obj-$(CONFIG_IOMMU_API) += iommu-traces.o
 obj-$(CONFIG_IOMMU_API) += iommu-sysfs.o
 obj-$(CONFIG_IOMMU_DEBUGFS) += iommu-debugfs.o
diff --git a/drivers/iommu/iommu-pages.c b/drivers/iommu/iommu-pages.c
new file mode 100644
index 00000000000000..dbf7205bb23dcc
--- /dev/null
+++ b/drivers/iommu/iommu-pages.c
@@ -0,0 +1,84 @@
+// SPDX-License-Identifier: GPL-2.0-only
+/*
+ * Copyright (c) 2024, Google LLC.
+ * Pasha Tatashin <pasha.tatashin@soleen.com>
+ */
+#include "iommu-pages.h"
+#include <linux/gfp.h>
+#include <linux/mm.h>
+
+/**
+ * iommu_alloc_pages_node - Allocate a zeroed page of a given order from
+ *                          specific NUMA node
+ * @nid: memory NUMA node id
+ * @gfp: buddy allocator flags
+ * @order: page order
+ *
+ * Returns the virtual address of the allocated page. The page must be
+ * freed either by calling iommu_free_page() or via iommu_put_pages_list().
+ */
+void *iommu_alloc_pages_node(int nid, gfp_t gfp, unsigned int order)
+{
+	const unsigned long pgcnt = 1UL << order;
+	struct page *page;
+
+	page = alloc_pages_node(nid, gfp | __GFP_ZERO | __GFP_COMP, order);
+	if (unlikely(!page))
+		return NULL;
+
+	/*
+	 * All page allocations that should be reported to as "iommu-pagetables"
+	 * to userspace must use one of the functions below. This includes
+	 * allocations of page-tables and other per-iommu_domain configuration
+	 * structures.
+	 *
+	 * This is necessary for the proper accounting as IOMMU state can be
+	 * rather large, i.e. multiple gigabytes in size.
+	 */
+	mod_node_page_state(page_pgdat(page), NR_IOMMU_PAGES, pgcnt);
+	mod_lruvec_page_state(page, NR_SECONDARY_PAGETABLE, pgcnt);
+
+	return page_address(page);
+}
+EXPORT_SYMBOL_GPL(iommu_alloc_pages_node);
+
+static void __iommu_free_page(struct page *page)
+{
+	unsigned int order = folio_order(page_folio(page));
+	const unsigned long pgcnt = 1UL << order;
+
+	mod_node_page_state(page_pgdat(page), NR_IOMMU_PAGES, -pgcnt);
+	mod_lruvec_page_state(page, NR_SECONDARY_PAGETABLE, -pgcnt);
+	put_page(page);
+}
+
+/**
+ * iommu_free_pages - free pages
+ * @virt: virtual address of the page to be freed.
+ *
+ * The page must have have been allocated by iommu_alloc_pages_node()
+ */
+void iommu_free_pages(void *virt)
+{
+	if (!virt)
+		return;
+	__iommu_free_page(virt_to_page(virt));
+}
+EXPORT_SYMBOL_GPL(iommu_free_pages);
+
+/**
+ * iommu_put_pages_list - free a list of pages.
+ * @head: the head of the lru list to be freed.
+ *
+ * Frees a list of pages allocated by iommu_alloc_pages_node().
+ */
+void iommu_put_pages_list(struct list_head *head)
+{
+	while (!list_empty(head)) {
+		struct page *p = list_entry(head->prev, struct page, lru);
+
+		list_del(&p->lru);
+		__iommu_free_page(p);
+	}
+}
+EXPORT_SYMBOL_GPL(iommu_put_pages_list);
diff --git a/drivers/iommu/iommu-pages.h b/drivers/iommu/iommu-pages.h
index fcd17b94f7b830..e3c35aa14ad716 100644
--- a/drivers/iommu/iommu-pages.h
+++ b/drivers/iommu/iommu-pages.h
@@ -7,67 +7,12 @@
 #ifndef __IOMMU_PAGES_H
 #define __IOMMU_PAGES_H
 
-#include <linux/vmstat.h>
-#include <linux/gfp.h>
-#include <linux/mm.h>
+#include <linux/types.h>
+#include <linux/topology.h>
 
-/*
- * All page allocations that should be reported to as "iommu-pagetables" to
- * userspace must use one of the functions below.  This includes allocations of
- * page-tables and other per-iommu_domain configuration structures.
- *
- * This is necessary for the proper accounting as IOMMU state can be rather
- * large, i.e. multiple gigabytes in size.
- */
-
-/**
- * __iommu_alloc_account - account for newly allocated page.
- * @page: head struct page of the page.
- * @order: order of the page
- */
-static inline void __iommu_alloc_account(struct page *page, int order)
-{
-	const long pgcnt = 1l << order;
-
-	mod_node_page_state(page_pgdat(page), NR_IOMMU_PAGES, pgcnt);
-	mod_lruvec_page_state(page, NR_SECONDARY_PAGETABLE, pgcnt);
-}
-
-/**
- * __iommu_free_account - account a page that is about to be freed.
- * @page: head struct page of the page.
- * @order: order of the page
- */
-static inline void __iommu_free_account(struct page *page)
-{
-	unsigned int order = folio_order(page_folio(page));
-	const long pgcnt = 1l << order;
-
-	mod_node_page_state(page_pgdat(page), NR_IOMMU_PAGES, -pgcnt);
-	mod_lruvec_page_state(page, NR_SECONDARY_PAGETABLE, -pgcnt);
-}
-
-/**
- * iommu_alloc_pages_node - allocate a zeroed page of a given order from
- * specific NUMA node.
- * @nid: memory NUMA node id
- * @gfp: buddy allocator flags
- * @order: page order
- *
- * returns the virtual address of the allocated page
- */
-static inline void *iommu_alloc_pages_node(int nid, gfp_t gfp, int order)
-{
-	struct page *page =
-		alloc_pages_node(nid, gfp | __GFP_ZERO | __GFP_COMP, order);
-
-	if (unlikely(!page))
-		return NULL;
-
-	__iommu_alloc_account(page, order);
-
-	return page_address(page);
-}
+void *iommu_alloc_pages_node(int nid, gfp_t gfp, unsigned int order);
+void iommu_free_pages(void *virt);
+void iommu_put_pages_list(struct list_head *head);
 
 /**
  * iommu_alloc_pages - allocate a zeroed page of a given order
@@ -104,42 +49,4 @@ static inline void *iommu_alloc_page(gfp_t gfp)
 	return iommu_alloc_pages_node(numa_node_id(), gfp, 0);
 }
 
-/**
- * iommu_free_pages - free pages
- * @virt: virtual address of the page to be freed.
- *
- * The page must have have been allocated by iommu_alloc_pages_node()
- */
-static inline void iommu_free_pages(void *virt)
-{
-	struct page *page;
-
-	if (!virt)
-		return;
-
-	page = virt_to_page(virt);
-	__iommu_free_account(page);
-	put_page(page);
-}
-
-/**
- * iommu_put_pages_list - free a list of pages.
- * @page: the head of the lru list to be freed.
- *
- * There are no locking requirement for these pages, as they are going to be
- * put on a free list as soon as refcount reaches 0. Pages are put on this LRU
- * list once they are removed from the IOMMU page tables. However, they can
- * still be access through debugfs.
- */
-static inline void iommu_put_pages_list(struct list_head *page)
-{
-	while (!list_empty(page)) {
-		struct page *p = list_entry(page->prev, struct page, lru);
-
-		list_del(&p->lru);
-		__iommu_free_account(p);
-		put_page(p);
-	}
-}
-
 #endif	/* __IOMMU_PAGES_H */
