diff --git a/drivers/iommu/Kconfig b/drivers/iommu/Kconfig
index 0e6a77626aec..83c0b56b57f8 100644
--- a/drivers/iommu/Kconfig
+++ b/drivers/iommu/Kconfig
@@ -172,6 +172,15 @@ config IOMMU_DEBUGFS
 	  debug/iommu directory, and then populate a subdirectory with
 	  entries as required.
 
+config IO_PGTABLE_PAGE_ACCOUNTING
+	bool "Export the number of pages allocated for IOMMU pagetables"
+	depends on IOMMU_DEBUGFS && QGKI
+	help
+	  Allows exposure of the number of pages allocated for IOMMU
+	  pagetables through DebugFS. This is particularly useful for
+	  generating stats about the amount of memory consumed by IOMMU
+	  page tables in the system. If unsure, say N here.
+
 config IOMMU_DEFAULT_PASSTHROUGH
 	bool "IOMMU passthrough by default"
 	depends on IOMMU_API
diff --git a/drivers/iommu/io-pgtable.c b/drivers/iommu/io-pgtable.c
index 7412921de1c0..1010d388c9eb 100644
--- a/drivers/iommu/io-pgtable.c
+++ b/drivers/iommu/io-pgtable.c
@@ -11,10 +11,12 @@
 #include <linux/io-pgtable.h>
 #include <linux/kernel.h>
 #include <linux/types.h>
+#ifdef CONFIG_IO_PGTABLE_PAGE_ACCOUNTING
 #include <linux/iommu.h>
 #include <linux/debugfs.h>
 #include <linux/atomic.h>
 #include <linux/module.h>
+#endif
 
 static const struct io_pgtable_init_fns *
 io_pgtable_init_table[IO_PGTABLE_NUM_FMTS] = {
@@ -33,8 +35,6 @@ io_pgtable_init_table[IO_PGTABLE_NUM_FMTS] = {
 #endif
 };
 
-static struct dentry *io_pgtable_top;
-
 struct io_pgtable_ops *alloc_io_pgtable_ops(enum io_pgtable_fmt fmt,
 					    struct io_pgtable_cfg *cfg,
 					    void *cookie)
@@ -78,8 +78,42 @@ void free_io_pgtable_ops(struct io_pgtable_ops *ops)
 }
 EXPORT_SYMBOL_GPL(free_io_pgtable_ops);
 
+#ifdef CONFIG_IO_PGTABLE_PAGE_ACCOUNTING
+static struct dentry *io_pgtable_top;
 static atomic_t pages_allocated;
 
+static int io_pgtable_init(void)
+{
+	io_pgtable_top = debugfs_create_dir("io-pgtable", iommu_debugfs_dir);
+	if (!io_pgtable_top)
+		return -ENODEV;
+
+	if (!debugfs_create_atomic_t("pages", 0600, io_pgtable_top,
+				     &pages_allocated)) {
+		debugfs_remove_recursive(io_pgtable_top);
+		return -ENODEV;
+	}
+
+	return 0;
+}
+module_init(io_pgtable_init);
+
+static void io_pgtable_exit(void)
+{
+	debugfs_remove_recursive(io_pgtable_top);
+}
+module_exit(io_pgtable_exit);
+
+static void mod_pages_allocated(int nr_pages)
+{
+	atomic_add(nr_pages, &pages_allocated);
+}
+#else
+static void mod_pages_allocated(int nr_pages)
+{
+}
+#endif
+
 void *io_pgtable_alloc_pages_exact(struct io_pgtable_cfg *cfg, void *cookie,
 				   size_t size, gfp_t gfp_mask)
 {
@@ -92,7 +126,7 @@ void *io_pgtable_alloc_pages_exact(struct io_pgtable_cfg *cfg, void *cookie,
 		ret = alloc_pages_exact(size, gfp_mask);
 
 	if (likely(ret))
-		atomic_add(1 << get_order(size), &pages_allocated);
+		mod_pages_allocated(1 << get_order(size));
 
 	return ret;
 }
@@ -107,29 +141,5 @@ void io_pgtable_free_pages_exact(struct io_pgtable_cfg *cfg, void *cookie,
 	else
 		free_pages_exact(virt, size);
 
-	atomic_sub(1 << get_order(size), &pages_allocated);
+	mod_pages_allocated(-(1 << get_order(size)));
 }
-
-static int io_pgtable_init(void)
-{
-	io_pgtable_top = debugfs_create_dir("io-pgtable", iommu_debugfs_top);
-
-	if (!io_pgtable_top)
-		return -ENODEV;
-
-	if (!debugfs_create_atomic_t("pages", 0600,
-				     io_pgtable_top, &pages_allocated)) {
-		debugfs_remove_recursive(io_pgtable_top);
-		return -ENODEV;
-	}
-
-	return 0;
-}
-
-static void io_pgtable_exit(void)
-{
-	debugfs_remove_recursive(io_pgtable_top);
-}
-
-module_init(io_pgtable_init);
-module_exit(io_pgtable_exit);
diff --git a/drivers/iommu/iommu-debug.c b/drivers/iommu/iommu-debug.c
index dd1932f530d5..0abd5089f44b 100644
--- a/drivers/iommu/iommu-debug.c
+++ b/drivers/iommu/iommu-debug.c
@@ -2347,8 +2347,7 @@ err:
 
 static int iommu_debug_init_tests(void)
 {
-	debugfs_tests_dir = debugfs_create_dir("tests",
-					       iommu_debugfs_top);
+	debugfs_tests_dir = debugfs_create_dir("tests", iommu_debugfs_dir);
 	if (!debugfs_tests_dir) {
 		pr_err_ratelimited("Couldn't create iommu/tests debugfs directory\n");
 		return -ENODEV;
diff --git a/drivers/iommu/iommu-debugfs.c b/drivers/iommu/iommu-debugfs.c
index 41ced5ab3bed..f03548942096 100644
--- a/drivers/iommu/iommu-debugfs.c
+++ b/drivers/iommu/iommu-debugfs.c
@@ -32,7 +32,6 @@ void iommu_debugfs_setup(void)
 {
 	if (!iommu_debugfs_dir) {
 		iommu_debugfs_dir = debugfs_create_dir("iommu", NULL);
-		iommu_debugfs_top = iommu_debugfs_dir;
 		pr_warn("\n");
 		pr_warn("*************************************************************\n");
 		pr_warn("**     NOTICE NOTICE NOTICE NOTICE NOTICE NOTICE NOTICE    **\n");
diff --git a/drivers/iommu/iommu.c b/drivers/iommu/iommu.c
index 446b84be2f0a..76e14dc52edc 100644
--- a/drivers/iommu/iommu.c
+++ b/drivers/iommu/iommu.c
@@ -20,7 +20,6 @@
 #include <linux/err.h>
 #include <linux/pci.h>
 #include <linux/bitops.h>
-#include <linux/debugfs.h>
 #include <linux/property.h>
 #include <linux/fsl/mc.h>
 #include <linux/module.h>
@@ -2162,8 +2161,6 @@ int report_iommu_fault(struct iommu_domain *domain, struct device *dev,
 }
 EXPORT_SYMBOL_GPL(report_iommu_fault);
 
-struct dentry *iommu_debugfs_top;
-
 static int __init iommu_init(void)
 {
 	iommu_group_kset = kset_create_and_add("iommu_groups",
diff --git a/include/linux/iommu.h b/include/linux/iommu.h
index adbf54c068f2..6038be82e671 100644
--- a/include/linux/iommu.h
+++ b/include/linux/iommu.h
@@ -227,7 +227,6 @@ struct iommu_resv_region {
 	enum iommu_resv_type	type;
 };
 
-extern struct dentry *iommu_debugfs_top;
 /* Per device IOMMU features */
 enum iommu_dev_features {
 	IOMMU_DEV_FEAT_AUX,	/* Aux-domain feature */