diff --git a/plat/mediatek/build_helpers/conditional_eval_options.mk b/plat/mediatek/build_helpers/conditional_eval_options.mk
new file mode 100644
index 0000000..6bb3b4e
--- /dev/null
+++ b/plat/mediatek/build_helpers/conditional_eval_options.mk
@@ -0,0 +1,51 @@
+#
+# Copyright (c) 2022, MediaTek Inc. All rights reserved.
+#
+# SPDX-License-Identifier: BSD-3-Clause
+#
+
+# Conditional makefile variable assignment
+
+# Options depend on BUILD_TYPE variable
+ifeq ($(BUILD_TYPE),release)
+MTK_DEBUGSYS_LOCK := 1
+MTK_GET_PERM_DIS := 1
+ERRATA_KLEIN_2218950 := 0
+ERRATA_KLEIN_2184257 := 0
+ERRATA_KLEIN_BOOKER := 0
+ERRATA_MTH_BOOKER := 0
+ERRATA_MTHELP_BOOKER := 0
+CRASH_REPORTING := 1
+CONFIG_MTK_BL31_RAMDUMP := 0
+endif
+
+ifeq ($(BUILD_TYPE),debug)
+MTK_PTP3_PROC_DEBUG := 1
+MTK_SRAMRC_DEBUG := 1
+MTK_IOMMU_DEBUG := 1
+MTK_DCM_DEBUG := 1
+MTK_EMI_MPU_DEBUG := 1
+endif
+
+ifeq (${SPD},none)
+SPD_NONE:=1
+$(eval $(call add_define,SPD_NONE))
+endif
+
+# TEE OS config
+ifeq ($(SPD), tbase)
+CONFIG_TBASE := y
+endif
+
+# MICROTRUST OS config
+ifeq ($(SPD), teeid)
+CONFIG_MICROTRUST_TEEI := y
+endif
+
+ifeq (${CONFIG_ARCH_ARM_V8_2},y)
+ARCH_VERSION := armv8_2
+endif
+
+ifeq (${CONFIG_ARCH_ARM_V9},y)
+ARCH_VERSION := armv9
+endif