diff --git a/hw/iommu/Makefile.objs b/hw/iommu/Makefile.objs
index d4f3b39..1e45072 100644
--- a/hw/iommu/Makefile.objs
+++ b/hw/iommu/Makefile.objs
@@ -1 +1,2 @@
 obj-y += dual_stage_iommu.o
+obj-y += iommu_context.o
diff --git a/hw/iommu/iommu_context.c b/hw/iommu/iommu_context.c
new file mode 100644
index 0000000..6340ca3
--- /dev/null
+++ b/hw/iommu/iommu_context.c
@@ -0,0 +1,54 @@
+/*
+ * QEMU abstract of vIOMMU context
+ *
+ * Copyright (C) 2020 Red Hat Inc.
+ *
+ * Authors: Peter Xu <peterx@redhat.com>,
+ *          Liu Yi L <yi.l.liu@intel.com>
+ *
+ * This program is free software; you can redistribute it and/or modify
+ * it under the terms of the GNU General Public License as published by
+ * the Free Software Foundation; either version 2 of the License, or
+ * (at your option) any later version.
+
+ * This program is distributed in the hope that it will be useful,
+ * but WITHOUT ANY WARRANTY; without even the implied warranty of
+ * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+ * GNU General Public License for more details.
+
+ * You should have received a copy of the GNU General Public License along
+ * with this program; if not, see <http://www.gnu.org/licenses/>.
+ */
+
+#include "qemu/osdep.h"
+#include "hw/iommu/iommu_context.h"
+
+int iommu_context_register_ds_iommu(IOMMUContext *iommu_ctx,
+                                    DualStageIOMMUObject *dsi_obj)
+{
+    if (!iommu_ctx || !dsi_obj) {
+        return -ENOENT;
+    }
+
+    if (iommu_ctx->ops && iommu_ctx->ops->register_ds_iommu) {
+        return iommu_ctx->ops->register_ds_iommu(iommu_ctx, dsi_obj);
+    }
+    return -ENOENT;
+}
+
+void iommu_context_unregister_ds_iommu(IOMMUContext *iommu_ctx,
+                                      DualStageIOMMUObject *dsi_obj)
+{
+    if (!iommu_ctx || !dsi_obj) {
+        return;
+    }
+
+    if (iommu_ctx->ops && iommu_ctx->ops->unregister_ds_iommu) {
+        iommu_ctx->ops->unregister_ds_iommu(iommu_ctx, dsi_obj);
+    }
+}
+
+void iommu_context_init(IOMMUContext *iommu_ctx, IOMMUContextOps *ops)
+{
+    iommu_ctx->ops = ops;
+}
diff --git a/include/hw/iommu/iommu_context.h b/include/hw/iommu/iommu_context.h
new file mode 100644
index 0000000..6f2ccb5
--- /dev/null
+++ b/include/hw/iommu/iommu_context.h
@@ -0,0 +1,61 @@
+/*
+ * QEMU abstraction of IOMMU Context
+ *
+ * Copyright (C) 2020 Red Hat Inc.
+ *
+ * Authors: Peter Xu <peterx@redhat.com>,
+ *          Liu, Yi L <yi.l.liu@intel.com>
+ *
+ * This program is free software; you can redistribute it and/or modify
+ * it under the terms of the GNU General Public License as published by
+ * the Free Software Foundation; either version 2 of the License, or
+ * (at your option) any later version.
+
+ * This program is distributed in the hope that it will be useful,
+ * but WITHOUT ANY WARRANTY; without even the implied warranty of
+ * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+ * GNU General Public License for more details.
+
+ * You should have received a copy of the GNU General Public License along
+ * with this program; if not, see <http://www.gnu.org/licenses/>.
+ */
+
+#ifndef HW_IOMMU_CONTEXT_H
+#define HW_IOMMU_CONTEXT_H
+
+#include "qemu/queue.h"
+#ifndef CONFIG_USER_ONLY
+#include "exec/hwaddr.h"
+#endif
+#include "hw/iommu/dual_stage_iommu.h"
+
+typedef struct IOMMUContext IOMMUContext;
+typedef struct IOMMUContextOps IOMMUContextOps;
+
+struct IOMMUContextOps {
+    /*
+     * Register DualStageIOMMUObject to vIOMMU thus vIOMMU
+     * is aware of dual stage translation capability, and
+     * also be able to setup dual stage translation via
+     * interfaces exposed by DualStageIOMMUObject.
+     */
+    int (*register_ds_iommu)(IOMMUContext *iommu_ctx,
+                             DualStageIOMMUObject *dsi_obj);
+    void (*unregister_ds_iommu)(IOMMUContext *iommu_ctx,
+                                DualStageIOMMUObject *dsi_obj);
+};
+
+/*
+ * This is an abstraction of IOMMU context.
+ */
+struct IOMMUContext {
+    IOMMUContextOps *ops;
+};
+
+int iommu_context_register_ds_iommu(IOMMUContext *iommu_ctx,
+                                    DualStageIOMMUObject *dsi_obj);
+void iommu_context_unregister_ds_iommu(IOMMUContext *iommu_ctx,
+                                       DualStageIOMMUObject *dsi_obj);
+void iommu_context_init(IOMMUContext *iommu_ctx, IOMMUContextOps *ops);
+
+#endif
