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 (${CONFIG_ARCH_ARM_V9},y)
+ARCH_VERSION := armv9
+endif
diff --git a/plat/mediatek/build_helpers/mtk_build_helpers.mk b/plat/mediatek/build_helpers/mtk_build_helpers.mk
new file mode 100644
index 0000000..47d96fa
--- /dev/null
+++ b/plat/mediatek/build_helpers/mtk_build_helpers.mk
@@ -0,0 +1,139 @@
+#
+# Copyright (c) 2022, MediaTek Inc. All rights reserved.
+#
+# SPDX-License-Identifier: BSD-3-Clause
+#
+
+# Get local directory path
+define GET_LOCAL_DIR
+$(patsubst %/,%,$(dir $(word $(words $(MAKEFILE_LIST)),$(MAKEFILE_LIST))))
+endef
+
+# Clear module source variable
+define CLEAR_LOCAL_SRCS
+$(eval $(1) :=)
+endef
+
+define EXPAND_SUB_MAKEFILE
+include $(S)
+endef
+
+# Expand sub rules.mk
+define INCLUDE_MAKEFILE
+$(eval MODULES_SUB_MAKEFILE := $(patsubst %,%/rules.mk,$(1)))
+$(foreach S,$(MODULES_SUB_MAKEFILE),$(eval $(EXPAND_SUB_MAKEFILE)))
+endef
+
+# Determine option variable is defined or not then define it
+define add_defined_option
+ifdef $(1)
+ifeq ($(findstring $(value $(1)), $(uppercase_table)),)
+DEFINES += -D$(1)$(if $(value $(1)),=$(value $(1)),)
+else
+ifeq ($(strip $(value $(1))),y)
+DEFINES += -D$(1)$(if $(value $(1)),=1,)
+endif
+endif
+endif
+endef
+
+define EXPAND_RULES_MAKEFILE
+LOCAL_SRCS-y :=
+MODULE :=
+SUB_RULES-y :=
+include $(S)
+endef
+
+# INCLUDE_MODULES macro expand included modules rules.mk
+# Arguments:
+#   $(1) = MODULES variables
+define INCLUDE_MODULES
+$(eval MODULES_TEMP := $(1))
+$(eval MODULES_MAKEFILE := $(patsubst %,%/rules.mk,$(MODULES_TEMP)))
+$(foreach S,$(MODULES_MAKEFILE),$(eval $(EXPAND_RULES_MAKEFILE)))
+endef
+
+# MAKE_LOCALS expand module source file variable to BL${BL}_SOURCES
+# Arguments:
+#   $(1) = source file
+#   $(2) = BL stage (1, 2, 2u, 31, 32)
+define MAKE_LOCALS
+$(eval $(call uppercase,$(2))_SOURCES += $(1))
+endef
+
+# MAKE_LINKERFILE change linker script source file name to
+# target linker script
+#   $(1) = linker script source file
+#   $(2) = BL stage
+define MAKE_LINKERFILE
+$(eval EXTRA_GENERATED_LINKER_SCRIPT += $(BUILD_PLAT)/$(2)/$(patsubst %.ld.S,%.ld,$(notdir $(1))))
+endef
+
+# MAKE_LINKERFILE_ITER call MAKE_LINKERFILE iteratively
+#   $(1) = linker script source file
+#   $(2) = BL stage
+define MAKE_LINKERFILE_ITER
+$(eval $(foreach link_src,$(1),$(call MAKE_LINKERFILE,$(link_src),$(2))))
+endef
+
+# MAKE_LD_ITER generate the linker scripts using the C preprocessor iteratively
+#   $(1) = output linker script
+#   $(2) = input template
+#   $(3) = BL stage (1, 2, 2u, 31, 32)
+define MAKE_LD_ITER
+$(eval index_list=$(shell seq $(words $(1))))
+$(eval $(foreach i, $(index_list), \
+$(call MAKE_LD,$(word $(i), $(1)), $(word $(i), $(2)),$(3))))
+endef
+
+# MAKE_MODULE reference MAKE_OBJS.
+# Create module folder under out/bl$(BL)/$(module)
+# Arguments:
+#   $(1) = module name
+#   $(2) = source file
+#   $(3) = BL stage
+define MAKE_MODULE
+        $(eval MODULE := $(strip $(1)))
+        $(eval BUILD_DIR  := ${BUILD_PLAT}/${3})
+        $(eval SOURCES    := $(2))
+        $(eval OBJS_TEMP  := $(addprefix $(BUILD_DIR)/$(MODULE)/,$(call SOURCES_TO_OBJS,$(SOURCES))))
+        $(eval MODULE_OBJS += $(OBJS_TEMP))
+        # We use sort only to get a list of unique object directory names.
+        # ordering is not relevant but sort removes duplicates.
+        $(eval TEMP_OBJ_DIRS := $(sort $(dir ${OBJS_TEMP} ${LINKERFILE})))
+        # The $(dir ) function leaves a trailing / on the directory names
+        # Rip off the / to match directory names with make rule targets.
+        $(eval OBJ_DIRS := $(patsubst %/,%,$(TEMP_OBJ_DIRS)))
+
+$(eval $(foreach objd,${OBJ_DIRS},$(call MAKE_PREREQ_DIR,${objd},${BUILD_DIR})))
+${3}_dirs: | ${OBJ_DIRS}
+
+$(eval $(call MAKE_OBJS,$(BUILD_DIR)/$(MODULE),$(SOURCES),${3}))
+
+libraries: $(OBJS_TEMP)
+endef
+
+# Include MTK configuration files
+
+# MTK makefile variables
+MTK_PLAT      := plat/mediatek
+MTK_PLAT_SOC  := ${MTK_PLAT}/${MTK_SOC}
+MTK_COMMON_CFG := $(MTK_PLAT)/common/common_config.mk
+MTK_PLAT_CFG := $(MTK_PLAT_SOC)/plat_config.mk
+MTK_PROJECT_CFG := $(MTK_PLAT)/project/$(PLAT)/project_config.mk
+MTK_OPTIONS := $(MTK_PLAT)/build_helpers/options.mk
+MTK_COND_EVAL := $(MTK_PLAT)/build_helpers/conditional_eval_options.mk
+
+# Indicate which BL should be built in command line
+ifeq (${NEED_BL31},yes)
+MTK_BL := bl31
+endif
+ifeq (${NEED_BL32},yes)
+MTK_BL := bl32
+endif
+# Include common, platform, board level config
+include $(MTK_COMMON_CFG)
+include $(MTK_PLAT_CFG)
+-include $(MTK_PROJECT_CFG)
+include $(MTK_COND_EVAL)
+include $(MTK_OPTIONS)
diff --git a/plat/mediatek/build_helpers/mtk_build_helpers_epilogue.mk b/plat/mediatek/build_helpers/mtk_build_helpers_epilogue.mk
new file mode 100644
index 0000000..22a546c
--- /dev/null
+++ b/plat/mediatek/build_helpers/mtk_build_helpers_epilogue.mk
@@ -0,0 +1,30 @@
+#
+# Copyright (c) 2022, MediaTek Inc. All rights reserved.
+#
+# SPDX-License-Identifier: BSD-3-Clause
+#
+
+# Expand include modules
+$(eval $(call INCLUDE_MODULES,$(MODULES-y)))
+
+# Make next section align to page size
+ifneq ($(MTK_EXTRA_LINKERFILE),)
+$(eval $(call MAKE_LINKERFILE_ITER,$(MTK_LINKERFILE_SOURCE),bl31))
+
+# EXTRA_GENERATED_LINKER_SCRIPT is a global variable of derived linker
+# script list(from MTK_LINKERFILE_SOURCE) after MAKE_LINKERFILE_ITER
+# function call
+EXTRA_LINKERFILE += ${EXTRA_GENERATED_LINKER_SCRIPT}
+
+# Expand derived linker script as build target
+$(eval $(call MAKE_LD_ITER, $(EXTRA_GENERATED_LINKER_SCRIPT),$(MTK_LINKERFILE_SOURCE),bl31))
+
+# mtk_align.ld MUST BE THE LAST LINKER SCRIPT!
+EXTRA_LINKERFILE += ${MTK_PLAT}/include/mtk_align.ld
+
+# bl31.ld should depend on EXTRA_LINKERFILE
+$(eval ${BUILD_PLAT}/bl31/bl31.ld: ${EXTRA_LINKERFILE})
+EXTRA_LINKERFILE := $(addprefix -T,$(EXTRA_LINKERFILE))
+else
+EXTRA_LINKERFILE :=
+endif
diff --git a/plat/mediatek/build_helpers/options.mk b/plat/mediatek/build_helpers/options.mk
new file mode 100644
index 0000000..394a605
--- /dev/null
+++ b/plat/mediatek/build_helpers/options.mk
@@ -0,0 +1,17 @@
+#
+# Copyright (c) 2022, MediaTek Inc. All rights reserved.
+#
+# SPDX-License-Identifier: BSD-3-Clause
+#
+
+# call add_defined_option to evaluate MTK defined value
+$(eval $(call add_defined_option,MTK_SIP_KERNEL_BOOT_ENABLE))
+$(eval $(call add_defined_option,PLAT_EXTRA_LD_SCRIPT))
+$(eval $(call add_defined_option,MTK_EXTRA_LINKERFILE))
+$(eval $(call add_defined_option,MTK_BL31_AS_BL2))
+$(eval $(call add_defined_option,MTK_BL33_IS_64BIT))
+$(eval $(call add_defined_option,PLAT_XLAT_TABLES_DYNAMIC))
+$(eval $(call add_defined_option,MTK_ADAPTED))
+$(eval $(call add_defined_option,MTK_SOC))
+$(eval $(call add_defined_option,UART_CLOCK))
+$(eval $(call add_defined_option,UART_BAUDRATE))