diff --git a/drivers/iommu/iommufd/Makefile b/drivers/iommu/iommufd/Makefile
index cf4605962bea..435124a8e1f1 100644
--- a/drivers/iommu/iommufd/Makefile
+++ b/drivers/iommu/iommufd/Makefile
@@ -12,4 +12,4 @@ iommufd-y := \
 iommufd-$(CONFIG_IOMMUFD_TEST) += selftest.o
 
 obj-$(CONFIG_IOMMUFD) += iommufd.o
-obj-$(CONFIG_IOMMUFD_DRIVER) += iova_bitmap.o
+obj-$(CONFIG_IOMMUFD_DRIVER) += iova_bitmap.o driver.o
diff --git a/drivers/iommu/iommufd/iommufd_private.h b/drivers/iommu/iommufd/iommufd_private.h
index 1bb8c0aaecd1..5bd41257f2ef 100644
--- a/drivers/iommu/iommufd/iommufd_private.h
+++ b/drivers/iommu/iommufd/iommufd_private.h
@@ -202,10 +202,6 @@ iommufd_object_put_and_try_destroy(struct iommufd_ctx *ictx,
 	iommufd_object_remove(ictx, obj, obj->id, 0);
 }
 
-struct iommufd_object *_iommufd_object_alloc(struct iommufd_ctx *ictx,
-					     size_t size,
-					     enum iommufd_object_type type);
-
 #define __iommufd_object_alloc(ictx, ptr, type, obj)                           \
 	container_of(_iommufd_object_alloc(                                    \
 			     ictx,                                             \
diff --git a/include/linux/iommu.h b/include/linux/iommu.h
index 4ad9b9ec6c9b..14f24b5cd16f 100644
--- a/include/linux/iommu.h
+++ b/include/linux/iommu.h
@@ -42,6 +42,8 @@ struct notifier_block;
 struct iommu_sva;
 struct iommu_dma_cookie;
 struct iommu_fault_param;
+struct iommufd_ctx;
+struct iommufd_viommu;
 
 #define IOMMU_FAULT_PERM_READ	(1 << 0) /* read */
 #define IOMMU_FAULT_PERM_WRITE	(1 << 1) /* write */
@@ -542,6 +544,14 @@ static inline int __iommu_copy_struct_from_user_array(
  * @remove_dev_pasid: Remove any translation configurations of a specific
  *                    pasid, so that any DMA transactions with this pasid
  *                    will be blocked by the hardware.
+ * @viommu_alloc: Allocate an iommufd_viommu on a physical IOMMU instance behind
+ *                the @dev, as the set of virtualization resources shared/passed
+ *                to user space IOMMU instance. And associate it with a nesting
+ *                @parent_domain. The @viommu_type must be defined in the header
+ *                include/uapi/linux/iommufd.h
+ *                It is suggested to call iommufd_viommu_alloc() helper for
+ *                a bundled allocation of the core and the driver structures,
+ *                using the given @ictx pointer.
  * @pgsize_bitmap: bitmap of all possible supported page sizes
  * @owner: Driver module providing these ops
  * @identity_domain: An always available, always attachable identity
@@ -591,6 +601,10 @@ struct iommu_ops {
 	void (*remove_dev_pasid)(struct device *dev, ioasid_t pasid,
 				 struct iommu_domain *domain);
 
+	struct iommufd_viommu *(*viommu_alloc)(
+		struct device *dev, struct iommu_domain *parent_domain,
+		struct iommufd_ctx *ictx, unsigned int viommu_type);
+
 	const struct iommu_domain_ops *default_domain_ops;
 	unsigned long pgsize_bitmap;
 	struct module *owner;
diff --git a/include/linux/iommufd.h b/include/linux/iommufd.h
index 22948dd03d67..4435f21bd833 100644
--- a/include/linux/iommufd.h
+++ b/include/linux/iommufd.h
@@ -17,6 +17,7 @@ struct iommu_group;
 struct iommufd_access;
 struct iommufd_ctx;
 struct iommufd_device;
+struct iommufd_viommu_ops;
 struct page;
 
 enum iommufd_object_type {
@@ -28,6 +29,7 @@ enum iommufd_object_type {
 	IOMMUFD_OBJ_IOAS,
 	IOMMUFD_OBJ_ACCESS,
 	IOMMUFD_OBJ_FAULT,
+	IOMMUFD_OBJ_VIOMMU,
 #ifdef CONFIG_IOMMUFD_TEST
 	IOMMUFD_OBJ_SELFTEST,
 #endif
@@ -78,6 +80,26 @@ void iommufd_access_detach(struct iommufd_access *access);
 
 void iommufd_ctx_get(struct iommufd_ctx *ictx);
 
+struct iommufd_viommu {
+	struct iommufd_object obj;
+	struct iommufd_ctx *ictx;
+	struct iommu_device *iommu_dev;
+	struct iommufd_hwpt_paging *hwpt;
+
+	const struct iommufd_viommu_ops *ops;
+
+	unsigned int type;
+};
+
+/**
+ * struct iommufd_viommu_ops - vIOMMU specific operations
+ * @free: Free all driver-specific parts of an iommufd_viommu. The memory of the
+ *        vIOMMU will be free-ed by iommufd core after calling this free op.
+ */
+struct iommufd_viommu_ops {
+	void (*free)(struct iommufd_viommu *viommu);
+};
+
 #if IS_ENABLED(CONFIG_IOMMUFD)
 struct iommufd_ctx *iommufd_ctx_from_file(struct file *file);
 struct iommufd_ctx *iommufd_ctx_from_fd(int fd);
@@ -135,4 +157,35 @@ static inline int iommufd_vfio_compat_set_no_iommu(struct iommufd_ctx *ictx)
 	return -EOPNOTSUPP;
 }
 #endif /* CONFIG_IOMMUFD */
+
+#if IS_ENABLED(CONFIG_IOMMUFD_DRIVER)
+struct iommufd_object *_iommufd_object_alloc(struct iommufd_ctx *ictx,
+					     size_t size,
+					     enum iommufd_object_type type);
+#else /* !CONFIG_IOMMUFD_DRIVER */
+static inline struct iommufd_object *
+_iommufd_object_alloc(struct iommufd_ctx *ictx, size_t size,
+		      enum iommufd_object_type type)
+{
+	return ERR_PTR(-EOPNOTSUPP);
+}
+#endif /* CONFIG_IOMMUFD_DRIVER */
+
+/*
+ * Helpers for IOMMU driver to allocate driver structures that will be freed by
+ * the iommufd core. The free op will be called prior to freeing the memory.
+ */
+#define iommufd_viommu_alloc(ictx, drv_struct, member, viommu_ops)             \
+	({                                                                     \
+		drv_struct *ret;                                               \
+									       \
+		static_assert(__same_type(struct iommufd_viommu,               \
+					  ((drv_struct *)NULL)->member));      \
+		static_assert(offsetof(drv_struct, member.obj) == 0);          \
+		ret = (drv_struct *)_iommufd_object_alloc(                     \
+			ictx, sizeof(drv_struct), IOMMUFD_OBJ_VIOMMU);         \
+		if (!IS_ERR(ret))                                              \
+			ret->member.ops = viommu_ops;                          \
+		ret;                                                           \
+	})
 #endif
diff --git a/drivers/iommu/iommufd/driver.c b/drivers/iommu/iommufd/driver.c
new file mode 100644
index 000000000000..c0876d3f91c7
--- /dev/null
+++ b/drivers/iommu/iommufd/driver.c
@@ -0,0 +1,38 @@
+// SPDX-License-Identifier: GPL-2.0-only
+/* Copyright (c) 2024, NVIDIA CORPORATION & AFFILIATES
+ */
+
+#include "iommufd_private.h"
+
+struct iommufd_object *_iommufd_object_alloc(struct iommufd_ctx *ictx,
+					     size_t size,
+					     enum iommufd_object_type type)
+{
+	struct iommufd_object *obj;
+	int rc;
+
+	obj = kzalloc(size, GFP_KERNEL_ACCOUNT);
+	if (!obj)
+		return ERR_PTR(-ENOMEM);
+	obj->type = type;
+	/* Starts out bias'd by 1 until it is removed from the xarray */
+	refcount_set(&obj->shortterm_users, 1);
+	refcount_set(&obj->users, 1);
+
+	/*
+	 * Reserve an ID in the xarray but do not publish the pointer yet since
+	 * the caller hasn't initialized it yet. Once the pointer is published
+	 * in the xarray and visible to other threads we can't reliably destroy
+	 * it anymore, so the caller must complete all errorable operations
+	 * before calling iommufd_object_finalize().
+	 */
+	rc = xa_alloc(&ictx->objects, &obj->id, XA_ZERO_ENTRY, xa_limit_31b,
+		      GFP_KERNEL_ACCOUNT);
+	if (rc)
+		goto out_free;
+	return obj;
+out_free:
+	kfree(obj);
+	return ERR_PTR(rc);
+}
+EXPORT_SYMBOL_NS_GPL(_iommufd_object_alloc, IOMMUFD);
diff --git a/drivers/iommu/iommufd/main.c b/drivers/iommu/iommufd/main.c
index b5f5d27ee963..92bd075108e5 100644
--- a/drivers/iommu/iommufd/main.c
+++ b/drivers/iommu/iommufd/main.c
@@ -29,38 +29,6 @@ struct iommufd_object_ops {
 static const struct iommufd_object_ops iommufd_object_ops[];
 static struct miscdevice vfio_misc_dev;
 
-struct iommufd_object *_iommufd_object_alloc(struct iommufd_ctx *ictx,
-					     size_t size,
-					     enum iommufd_object_type type)
-{
-	struct iommufd_object *obj;
-	int rc;
-
-	obj = kzalloc(size, GFP_KERNEL_ACCOUNT);
-	if (!obj)
-		return ERR_PTR(-ENOMEM);
-	obj->type = type;
-	/* Starts out bias'd by 1 until it is removed from the xarray */
-	refcount_set(&obj->shortterm_users, 1);
-	refcount_set(&obj->users, 1);
-
-	/*
-	 * Reserve an ID in the xarray but do not publish the pointer yet since
-	 * the caller hasn't initialized it yet. Once the pointer is published
-	 * in the xarray and visible to other threads we can't reliably destroy
-	 * it anymore, so the caller must complete all errorable operations
-	 * before calling iommufd_object_finalize().
-	 */
-	rc = xa_alloc(&ictx->objects, &obj->id, XA_ZERO_ENTRY,
-		      xa_limit_31b, GFP_KERNEL_ACCOUNT);
-	if (rc)
-		goto out_free;
-	return obj;
-out_free:
-	kfree(obj);
-	return ERR_PTR(rc);
-}
-
 /*
  * Allow concurrent access to the object.
  *
