diff --git a/plat/mediatek/drivers/iommu/rules.mk b/plat/mediatek/drivers/iommu/rules.mk
new file mode 100644
index 0000000..5490f41
--- /dev/null
+++ b/plat/mediatek/drivers/iommu/rules.mk
@@ -0,0 +1,17 @@
+#
+# Copyright (c) 2022, MediaTek Inc. All rights reserved.
+#
+# SPDX-License-Identifier: BSD-3-Clause
+#
+
+LOCAL_DIR := $(call GET_LOCAL_DIR)
+
+MODULE := mtk_iommu
+
+LOCAL_SRCS-y := ${LOCAL_DIR}/mtk_iommu_smc.c
+LOCAL_SRCS-y += ${LOCAL_DIR}/${MTK_SOC}/mtk_iommu_plat.c
+
+PLAT_INCLUDES += -I${LOCAL_DIR}
+PLAT_INCLUDES += -I${LOCAL_DIR}/${MTK_SOC}
+
+$(eval $(call MAKE_MODULE,$(MODULE),$(LOCAL_SRCS-y),$(MTK_BL)))