diff --git a/MAINTAINERS b/MAINTAINERS
index 661a47db5ac..3a37cc73af7 100644
--- a/MAINTAINERS
+++ b/MAINTAINERS
@@ -168,7 +168,7 @@ F: include/exec/helper*.h.inc
 F: include/exec/helper-info.c.inc
 F: include/exec/page-protection.h
 F: include/system/tcg.h
-F: include/accel/tcg/cpu-ops.h
+F: include/accel/tcg/
 F: host/include/*/host/cpuinfo.h
 F: util/cpuinfo-*.c
 F: include/tcg/
diff --git a/include/accel/tcg/iommu.h b/include/accel/tcg/iommu.h
new file mode 100644
index 00000000000..90cfd6c0ed1
--- /dev/null
+++ b/include/accel/tcg/iommu.h
@@ -0,0 +1,41 @@
+/*
+ * TCG IOMMU translations.
+ *
+ * Copyright (c) 2003 Fabrice Bellard
+ * SPDX-License-Identifier: LGPL-2.1-or-later
+ */
+#ifndef ACCEL_TCG_IOMMU_H
+#define ACCEL_TCG_IOMMU_H
+
+#ifdef CONFIG_USER_ONLY
+#error Cannot include accel/tcg/iommu.h from user emulation
+#endif
+
+#include "exec/hwaddr.h"
+#include "exec/memattrs.h"
+
+/**
+ * iotlb_to_section:
+ * @cpu: CPU performing the access
+ * @index: TCG CPU IOTLB entry
+ *
+ * Given a TCG CPU IOTLB entry, return the MemoryRegionSection that
+ * it refers to. @index will have been initially created and returned
+ * by memory_region_section_get_iotlb().
+ */
+MemoryRegionSection *iotlb_to_section(CPUState *cpu,
+                                      hwaddr index, MemTxAttrs attrs);
+
+MemoryRegionSection *address_space_translate_for_iotlb(CPUState *cpu,
+                                                       int asidx,
+                                                       hwaddr addr,
+                                                       hwaddr *xlat,
+                                                       hwaddr *plen,
+                                                       MemTxAttrs attrs,
+                                                       int *prot);
+
+hwaddr memory_region_section_get_iotlb(CPUState *cpu,
+                                       MemoryRegionSection *section);
+
+#endif
+
diff --git a/include/exec/exec-all.h b/include/exec/exec-all.h
index 816274bf905..b9eb9bc4b63 100644
--- a/include/exec/exec-all.h
+++ b/include/exec/exec-all.h
@@ -21,7 +21,6 @@
 #define EXEC_ALL_H
 
 #include "exec/hwaddr.h"
-#include "exec/memattrs.h"
 #include "exec/mmu-access-type.h"
 #include "exec/vaddr.h"
 
@@ -121,29 +120,4 @@ int probe_access_full_mmu(CPUArchState *env, vaddr addr, int size,
 #endif /* !CONFIG_USER_ONLY */
 #endif /* CONFIG_TCG */
 
-#if !defined(CONFIG_USER_ONLY)
-
-/**
- * iotlb_to_section:
- * @cpu: CPU performing the access
- * @index: TCG CPU IOTLB entry
- *
- * Given a TCG CPU IOTLB entry, return the MemoryRegionSection that
- * it refers to. @index will have been initially created and returned
- * by memory_region_section_get_iotlb().
- */
-struct MemoryRegionSection *iotlb_to_section(CPUState *cpu,
-                                             hwaddr index, MemTxAttrs attrs);
-#endif
-
-#if !defined(CONFIG_USER_ONLY)
-
-MemoryRegionSection *
-address_space_translate_for_iotlb(CPUState *cpu, int asidx, hwaddr addr,
-                                  hwaddr *xlat, hwaddr *plen,
-                                  MemTxAttrs attrs, int *prot);
-hwaddr memory_region_section_get_iotlb(CPUState *cpu,
-                                       MemoryRegionSection *section);
-#endif
-
 #endif
diff --git a/accel/tcg/cputlb.c b/accel/tcg/cputlb.c
index ca69128232c..d11989f5674 100644
--- a/accel/tcg/cputlb.c
+++ b/accel/tcg/cputlb.c
@@ -20,6 +20,7 @@
 #include "qemu/osdep.h"
 #include "qemu/main-loop.h"
 #include "accel/tcg/cpu-ops.h"
+#include "accel/tcg/iommu.h"
 #include "exec/exec-all.h"
 #include "exec/page-protection.h"
 #include "system/memory.h"
diff --git a/system/physmem.c b/system/physmem.c
index ccbeae241c4..f1ec0902c78 100644
--- a/system/physmem.c
+++ b/system/physmem.c
@@ -29,6 +29,7 @@
 
 #ifdef CONFIG_TCG
 #include "accel/tcg/cpu-ops.h"
+#include "accel/tcg/iommu.h"
 #endif /* CONFIG_TCG */
 
 #include "exec/exec-all.h"
@@ -587,6 +588,8 @@ MemoryRegion *flatview_translate(FlatView *fv, hwaddr addr, hwaddr *xlat,
     return mr;
 }
 
+#ifdef CONFIG_TCG
+
 typedef struct TCGIOMMUNotifier {
     IOMMUNotifier n;
     MemoryRegion *mr;
@@ -771,6 +774,8 @@ hwaddr memory_region_section_get_iotlb(CPUState *cpu,
     return section - d->map.sections;
 }
 
+#endif /* CONFIG_TCG */
+
 void cpu_address_space_init(CPUState *cpu, int asidx,
                             const char *prefix, MemoryRegion *mr)
 {
