diff --git a/browser/BUILD.gn b/browser/BUILD.gn
index d14040d410b..c2837ffce4f 100644
--- a/browser/BUILD.gn
+++ b/browser/BUILD.gn
@@ -1,4 +1,3 @@
-import("//brave/browser/tor/buildflags/buildflags.gni")
 import("//brave/build/config.gni")
 import("//brave/components/binance/browser/buildflags/buildflags.gni")
 import("//brave/components/brave_ads/browser/buildflags/buildflags.gni")
@@ -16,6 +15,7 @@ import("//brave/components/greaselion/browser/buildflags/buildflags.gni")
 import("//brave/components/ipfs/buildflags/buildflags.gni")
 import("//brave/components/moonpay/browser/buildflags/buildflags.gni")
 import("//brave/components/speedreader/buildflags.gni")
+import("//brave/components/tor/buildflags/buildflags.gni")
 import("//build/buildflag_header.gni")
 import("//build/config/features.gni")
 import("//chrome/common/features.gni")
@@ -130,7 +130,6 @@ source_set("browser_process") {
     "//base",
     "//brave/browser/net",
     "//brave/browser/notifications",
-    "//brave/browser/tor:buildflags",
     "//brave/browser/translate/buildflags",
     "//brave/chromium_src:browser",
     "//brave/chromium_src:browser",
@@ -160,6 +159,7 @@ source_set("browser_process") {
     "//brave/components/p3a",
     "//brave/components/resources",
     "//brave/components/speedreader:buildflags",
+    "//brave/components/tor/buildflags",
     "//brave/components/weekly_storage",
     "//brave/services/network/public/cpp",
     "//chrome/common",
diff --git a/browser/brave_browser_main_parts.cc b/browser/brave_browser_main_parts.cc
index dd2304d81dd..29c30d0d44d 100644
--- a/browser/brave_browser_main_parts.cc
+++ b/browser/brave_browser_main_parts.cc
@@ -7,10 +7,10 @@
 
 #include "base/command_line.h"
 #include "brave/browser/browsing_data/brave_clear_browsing_data.h"
-#include "brave/browser/tor/buildflags.h"
 #include "brave/common/pref_names.h"
 #include "brave/components/brave_sync/buildflags/buildflags.h"
 #include "brave/components/brave_sync/features.h"
+#include "brave/components/tor/buildflags/buildflags.h"
 #include "chrome/common/chrome_features.h"
 #include "components/prefs/pref_service.h"
 #include "components/sync/driver/sync_driver_switches.h"
diff --git a/browser/brave_browser_process_impl.cc b/browser/brave_browser_process_impl.cc
index 7d753640981..6c8c0c9e60a 100644
--- a/browser/brave_browser_process_impl.cc
+++ b/browser/brave_browser_process_impl.cc
@@ -17,7 +17,6 @@
 #include "brave/browser/net/brave_system_request_handler.h"
 #include "brave/browser/profiles/brave_profile_manager.h"
 #include "brave/browser/themes/brave_dark_mode_utils.h"
-#include "brave/browser/tor/buildflags.h"
 #include "brave/browser/ui/brave_browser_command_controller.h"
 #include "brave/common/pref_names.h"
 #include "brave/components/brave_component_updater/browser/brave_on_demand_updater.h"
diff --git a/browser/brave_browser_process_impl.h b/browser/brave_browser_process_impl.h
index c4ffe87e09f..6e04b1e3b00 100644
--- a/browser/brave_browser_process_impl.h
+++ b/browser/brave_browser_process_impl.h
@@ -9,13 +9,13 @@
 #include <memory>
 
 #include "base/memory/ref_counted.h"
-#include "brave/browser/tor/buildflags.h"
 #include "brave/components/brave_ads/browser/buildflags/buildflags.h"
 #include "brave/components/brave_component_updater/browser/brave_component.h"
 #include "brave/components/brave_referrals/buildflags/buildflags.h"
 #include "brave/components/greaselion/browser/buildflags/buildflags.h"
 #include "brave/components/ipfs/buildflags/buildflags.h"
 #include "brave/components/speedreader/buildflags.h"
+#include "brave/components/tor/buildflags/buildflags.h"
 #include "chrome/browser/browser_process_impl.h"
 #include "extensions/buildflags/buildflags.h"
 #include "third_party/widevine/cdm/buildflags.h"
diff --git a/browser/brave_content_browser_client.cc b/browser/brave_content_browser_client.cc
index 591ba586c75..7c6f14e1da5 100644
--- a/browser/brave_content_browser_client.cc
+++ b/browser/brave_content_browser_client.cc
@@ -20,7 +20,6 @@
 #include "brave/browser/net/brave_proxying_url_loader_factory.h"
 #include "brave/browser/net/brave_proxying_web_socket.h"
 #include "brave/browser/profiles/profile_util.h"
-#include "brave/browser/tor/buildflags.h"
 #include "brave/common/pref_names.h"
 #include "brave/common/webui_url_constants.h"
 #include "brave/components/binance/browser/buildflags/buildflags.h"
@@ -35,6 +34,7 @@
 #include "brave/components/ipfs/buildflags/buildflags.h"
 #include "brave/components/ipfs/features.h"
 #include "brave/components/speedreader/buildflags.h"
+#include "brave/components/tor/buildflags/buildflags.h"
 #include "brave/grit/brave_generated_resources.h"
 #include "chrome/browser/content_settings/host_content_settings_map_factory.h"
 #include "chrome/browser/profiles/profile.h"
diff --git a/browser/brave_local_state_browsertest.cc b/browser/brave_local_state_browsertest.cc
index 8eabdf9226e..5cad5ef4efb 100644
--- a/browser/brave_local_state_browsertest.cc
+++ b/browser/brave_local_state_browsertest.cc
@@ -3,7 +3,7 @@
  * License, v. 2.0. If a copy of the MPL was not distributed with this file,
  * You can obtain one at http://mozilla.org/MPL/2.0/. */
 
-#include "brave/browser/tor/buildflags.h"
+#include "brave/components/tor/buildflags/buildflags.h"
 #include "chrome/browser/browser_process.h"
 #include "chrome/test/base/in_process_browser_test.h"
 #include "content/public/test/browser_test.h"
diff --git a/browser/brave_local_state_prefs.cc b/browser/brave_local_state_prefs.cc
index 2da4c7e5f97..e47b5486d7c 100644
--- a/browser/brave_local_state_prefs.cc
+++ b/browser/brave_local_state_prefs.cc
@@ -9,7 +9,6 @@
 #include "brave/browser/brave_stats/brave_stats_updater.h"
 #include "brave/browser/metrics/metrics_reporting_util.h"
 #include "brave/browser/themes/brave_dark_mode_utils.h"
-#include "brave/browser/tor/buildflags.h"
 #include "brave/common/pref_names.h"
 #include "brave/components/brave_referrals/buildflags/buildflags.h"
 #include "brave/components/brave_shields/browser/ad_block_service.h"
@@ -17,6 +16,7 @@
 #include "brave/components/ntp_background_images/browser/ntp_background_images_service.h"
 #include "brave/components/p3a/brave_p3a_service.h"
 #include "brave/components/p3a/buildflags.h"
+#include "brave/components/tor/buildflags/buildflags.h"
 #include "chrome/browser/first_run/first_run.h"
 #include "chrome/common/pref_names.h"
 #include "components/metrics/metrics_pref_names.h"
diff --git a/browser/brave_profile_prefs.cc b/browser/brave_profile_prefs.cc
index dfdb7d98601..1b9a7db4cd9 100644
--- a/browser/brave_profile_prefs.cc
+++ b/browser/brave_profile_prefs.cc
@@ -7,7 +7,6 @@
 
 #include "brave/browser/search/ntp_utils.h"
 #include "brave/browser/themes/brave_dark_mode_utils.h"
-#include "brave/browser/tor/buildflags.h"
 #include "brave/browser/ui/omnibox/brave_omnibox_client_impl.h"
 #include "brave/common/pref_names.h"
 #include "brave/components/binance/browser/buildflags/buildflags.h"
@@ -24,6 +23,7 @@
 #include "brave/components/crypto_dot_com/browser/buildflags/buildflags.h"
 #include "brave/components/ipfs/buildflags/buildflags.h"
 #include "brave/components/speedreader/buildflags.h"
+#include "brave/components/tor/buildflags/buildflags.h"
 #include "chrome/browser/net/prediction_options.h"
 #include "chrome/browser/prefs/session_startup_pref.h"
 #include "chrome/common/pref_names.h"
diff --git a/browser/brave_tab_helpers.cc b/browser/brave_tab_helpers.cc
index c3bf429ff67..cb157f0f576 100644
--- a/browser/brave_tab_helpers.cc
+++ b/browser/brave_tab_helpers.cc
@@ -9,7 +9,6 @@
 #include "base/feature_list.h"
 #include "brave/browser/brave_stats/brave_stats_tab_helper.h"
 #include "brave/browser/farbling/farbling_tab_helper.h"
-#include "brave/browser/tor/buildflags.h"
 #include "brave/browser/ui/bookmark/brave_bookmark_tab_helper.h"
 #include "brave/components/brave_ads/browser/ads_tab_helper.h"
 #include "brave/components/brave_perf_predictor/browser/buildflags.h"
@@ -20,6 +19,7 @@
 #include "brave/components/greaselion/browser/buildflags/buildflags.h"
 #include "brave/components/ipfs/buildflags/buildflags.h"
 #include "brave/components/speedreader/buildflags.h"
+#include "brave/components/tor/buildflags/buildflags.h"
 #include "content/public/browser/web_contents.h"
 #include "third_party/widevine/cdm/buildflags.h"
 
diff --git a/browser/extensions/BUILD.gn b/browser/extensions/BUILD.gn
index be7f11d22f4..46bc8dca1b0 100644
--- a/browser/extensions/BUILD.gn
+++ b/browser/extensions/BUILD.gn
@@ -1,4 +1,3 @@
-import("//brave/browser/tor/buildflags/buildflags.gni")
 import("//brave/components/binance/browser/buildflags/buildflags.gni")
 import("//brave/components/gemini/browser/buildflags/buildflags.gni")
 import("//brave/components/crypto_dot_com/browser/buildflags/buildflags.gni")
@@ -9,6 +8,7 @@ import("//brave/components/brave_webtorrent/browser/buildflags/buildflags.gni")
 import("//brave/components/brave_together/buildflags/buildflags.gni")
 import("//brave/components/ipfs/buildflags/buildflags.gni")
 import("//brave/components/moonpay/browser/buildflags/buildflags.gni")
+import("//brave/components/tor/buildflags/buildflags.gni")
 import("//build/config/features.gni")
 import("//components/gcm_driver/config.gni")
 
@@ -55,7 +55,6 @@ source_set("extensions") {
     "//base",
     "//brave/app:brave_generated_resources_grit",
     "//brave/browser/profiles",
-    "//brave/browser/tor:buildflags",
     "//brave/browser/webcompat_reporter",
     "//brave/common",
     "//brave/common:pref_names",
@@ -66,6 +65,7 @@ source_set("extensions") {
     "//brave/components/brave_shields/common",
     "//brave/components/brave_wayback_machine:buildflags",
     "//brave/components/ipfs/buildflags",
+    "//brave/components/tor/buildflags",
     "//chrome/browser/extensions",
     "//chrome/common",
     "//components/gcm_driver:gcm_driver",
diff --git a/browser/extensions/api/settings_private/brave_prefs_util.cc b/browser/extensions/api/settings_private/brave_prefs_util.cc
index 2685ad84d23..fb3ed001261 100644
--- a/browser/extensions/api/settings_private/brave_prefs_util.cc
+++ b/browser/extensions/api/settings_private/brave_prefs_util.cc
@@ -5,7 +5,6 @@
 
 #include "brave/browser/extensions/api/settings_private/brave_prefs_util.h"
 
-#include "brave/browser/tor/buildflags.h"
 #include "brave/common/pref_names.h"
 #include "brave/components/brave_rewards/common/pref_names.h"
 #include "brave/components/brave_wallet/buildflags/buildflags.h"
@@ -14,6 +13,7 @@
 #include "brave/components/ipfs/buildflags/buildflags.h"
 #include "brave/components/moonpay/browser/buildflags/buildflags.h"
 #include "brave/components/ntp_background_images/common/pref_names.h"
+#include "brave/components/tor/buildflags/buildflags.h"
 #include "chrome/browser/extensions/api/settings_private/prefs_util.h"
 #include "chrome/common/extensions/api/settings_private.h"
 #include "chrome/common/pref_names.h"
diff --git a/browser/extensions/brave_extension_management.cc b/browser/extensions/brave_extension_management.cc
index 29f95ed66da..b35e182d164 100644
--- a/browser/extensions/brave_extension_management.cc
+++ b/browser/extensions/brave_extension_management.cc
@@ -8,10 +8,10 @@
 #include <memory>
 
 #include "brave/browser/brave_browser_process_impl.h"
-#include "brave/browser/tor/buildflags.h"
+#include "brave/browser/extensions/brave_extension_provider.h"
 #include "brave/common/pref_names.h"
 #include "brave/common/tor/pref_names.h"
-#include "brave/browser/extensions/brave_extension_provider.h"
+#include "brave/components/tor/buildflags/buildflags.h"
 #include "chrome/browser/extensions/external_policy_loader.h"
 #include "chrome/browser/profiles/profile.h"
 #include "components/prefs/pref_service.h"
diff --git a/browser/ipfs/content_browser_client_helper_unittest.cc b/browser/ipfs/content_browser_client_helper_unittest.cc
index 46ad8dc1dce..cc7cb745a78 100644
--- a/browser/ipfs/content_browser_client_helper_unittest.cc
+++ b/browser/ipfs/content_browser_client_helper_unittest.cc
@@ -13,10 +13,10 @@
 #include "brave/browser/profiles/brave_profile_manager.h"
 #include "brave/browser/profiles/brave_unittest_profile_manager.h"
 #include "brave/browser/profiles/profile_util.h"
-#include "brave/browser/tor/buildflags.h"
 #include "brave/components/ipfs/features.h"
 #include "brave/components/ipfs/ipfs_constants.h"
 #include "brave/components/ipfs/pref_names.h"
+#include "brave/components/tor/buildflags/buildflags.h"
 #include "chrome/browser/prefs/browser_prefs.h"
 #include "chrome/test/base/chrome_render_view_host_test_harness.h"
 #include "chrome/test/base/scoped_testing_local_state.h"
diff --git a/browser/policy/brave_policy_browsertest.cc b/browser/policy/brave_policy_browsertest.cc
index 21eadc865ba..6428d082e07 100644
--- a/browser/policy/brave_policy_browsertest.cc
+++ b/browser/policy/brave_policy_browsertest.cc
@@ -3,8 +3,8 @@
  * License, v. 2.0. If a copy of the MPL was not distributed with this file,
  * You can obtain one at http://mozilla.org/MPL/2.0/. */
 
-#include "brave/browser/tor/buildflags.h"
 #include "brave/common/pref_names.h"
+#include "brave/components/tor/buildflags/buildflags.h"
 #include "chrome/browser/browser_process.h"
 #include "chrome/browser/profiles/profile.h"
 #include "chrome/browser/ui/browser.h"
diff --git a/browser/profiles/brave_profile_manager.cc b/browser/profiles/brave_profile_manager.cc
index 3fc26e9b2b8..b343b6ae0f6 100644
--- a/browser/profiles/brave_profile_manager.cc
+++ b/browser/profiles/brave_profile_manager.cc
@@ -12,7 +12,6 @@
 #include "base/metrics/histogram_macros.h"
 #include "brave/browser/brave_rewards/rewards_service_factory.h"
 #include "brave/browser/profiles/profile_util.h"
-#include "brave/browser/tor/buildflags.h"
 #include "brave/browser/tor/tor_profile_service.h"
 #include "brave/browser/tor/tor_profile_service_factory.h"
 #include "brave/browser/translate/buildflags/buildflags.h"
@@ -26,6 +25,7 @@
 #include "brave/components/brave_wallet/buildflags/buildflags.h"
 #include "brave/components/brave_webtorrent/browser/buildflags/buildflags.h"
 #include "brave/components/ipfs/buildflags/buildflags.h"
+#include "brave/components/tor/buildflags/buildflags.h"
 #include "brave/content/browser/webui/brave_shared_resources_data_source.h"
 #include "chrome/browser/browser_process.h"
 #include "chrome/browser/chrome_notification_types.h"
diff --git a/browser/profiles/brave_profile_manager_browsertest.cc b/browser/profiles/brave_profile_manager_browsertest.cc
index 4103c716bb6..9ecbe361229 100644
--- a/browser/profiles/brave_profile_manager_browsertest.cc
+++ b/browser/profiles/brave_profile_manager_browsertest.cc
@@ -11,10 +11,10 @@
 #include "brave/browser/brave_rewards/rewards_service_factory.h"
 #include "brave/browser/extensions/brave_tor_client_updater.h"
 #include "brave/browser/profiles/profile_util.h"
-#include "brave/browser/tor/buildflags.h"
 #include "brave/common/brave_paths.h"
 #include "brave/components/brave_ads/browser/ads_service_factory.h"
 #include "brave/components/ipfs/buildflags/buildflags.h"
+#include "brave/components/tor/buildflags/buildflags.h"
 #include "chrome/browser/bookmarks/bookmark_model_factory.h"
 #include "chrome/browser/browser_process.h"
 #include "chrome/browser/chrome_notification_types.h"
diff --git a/browser/profiles/profile_util.cc b/browser/profiles/profile_util.cc
index 4df4987d3ea..55e3f9fd67f 100644
--- a/browser/profiles/profile_util.cc
+++ b/browser/profiles/profile_util.cc
@@ -12,8 +12,8 @@
 #include "base/files/file_path.h"
 #include "base/memory/ptr_util.h"
 #include "base/no_destructor.h"
-#include "brave/browser/tor/buildflags.h"
 #include "brave/common/tor/tor_constants.h"
+#include "brave/components/tor/buildflags/buildflags.h"
 #include "chrome/browser/browser_process.h"
 #include "chrome/browser/profiles/profile.h"
 #include "chrome/browser/profiles/profile_key.h"
diff --git a/browser/resources/settings/BUILD.gn b/browser/resources/settings/BUILD.gn
index e04409dc0dd..407b4f9c0f6 100644
--- a/browser/resources/settings/BUILD.gn
+++ b/browser/resources/settings/BUILD.gn
@@ -3,9 +3,9 @@
 # License, v. 2.0. If a copy of the MPL was not distributed with this file,
 # you can obtain one at http://mozilla.org/MPL/2.0/.
 
-import("//brave/browser/tor/buildflags/buildflags.gni")
 import("//brave/build/config.gni")
 import("//brave/components/brave_wayback_machine/buildflags/buildflags.gni")
+import("//brave/components/tor/buildflags/buildflags.gni")
 import("//third_party/closure_compiler/compile_js.gni")
 import("//chrome/browser/resources/optimize_webui.gni")
 import("//chrome/common/features.gni")
diff --git a/browser/search_engines/search_engine_provider_service_browsertest.cc b/browser/search_engines/search_engine_provider_service_browsertest.cc
index 45ff2ea6280..73d2d6504d8 100644
--- a/browser/search_engines/search_engine_provider_service_browsertest.cc
+++ b/browser/search_engines/search_engine_provider_service_browsertest.cc
@@ -10,9 +10,9 @@
 #include "brave/browser/search_engines/guest_window_search_engine_provider_service.h"
 #include "brave/browser/search_engines/search_engine_provider_service_factory.h"
 #include "brave/browser/search_engines/search_engine_provider_util.h"
-#include "brave/browser/tor/buildflags.h"
 #include "brave/browser/ui/browser_commands.h"
 #include "brave/components/search_engines/brave_prepopulated_engines.h"
+#include "brave/components/tor/buildflags/buildflags.h"
 #include "chrome/browser/profiles/profile.h"
 #include "chrome/browser/profiles/profile_window.h"
 #include "chrome/browser/search_engines/template_url_service_factory.h"
diff --git a/browser/tor/BUILD.gn b/browser/tor/BUILD.gn
index e25a21ade81..e361ad59d10 100644
--- a/browser/tor/BUILD.gn
+++ b/browser/tor/BUILD.gn
@@ -1,10 +1,4 @@
-import("//build/buildflag_header.gni")
-import("buildflags/buildflags.gni")
-
-buildflag_header("buildflags") {
-  header = "buildflags.h"
-  flags = [ "ENABLE_TOR=$enable_tor" ]
-}
+import("//brave/components/tor/buildflags/buildflags.gni")
 
 source_set("tor") {
   # Remove when https://github.com/brave/brave-browser/issues/10655 is resolved
@@ -24,7 +18,9 @@ source_set("tor") {
     "//mojo/public/cpp/bindings",
   ]
 
-  public_deps = [ ":buildflags" ]
+  public_deps = [
+    "//brave/components/tor/buildflags",
+  ]
 
   if (enable_tor) {
     sources += [
diff --git a/browser/tor/tor_profile_service_factory.cc b/browser/tor/tor_profile_service_factory.cc
index 700a66f40c2..b0e7c6ee434 100644
--- a/browser/tor/tor_profile_service_factory.cc
+++ b/browser/tor/tor_profile_service_factory.cc
@@ -9,8 +9,8 @@
 #include <set>
 
 #include "brave/browser/tor/tor_profile_service_impl.h"
-#include "brave/browser/tor/buildflags.h"
 #include "brave/common/tor/pref_names.h"
+#include "brave/components/tor/buildflags/buildflags.h"
 #include "chrome/browser/profiles/incognito_helpers.h"
 #include "chrome/browser/profiles/profile.h"
 #include "components/keyed_service/content/browser_context_dependency_manager.h"
diff --git a/browser/ui/brave_browser_command_controller.cc b/browser/ui/brave_browser_command_controller.cc
index a210cd5bcd3..8d5d820e094 100644
--- a/browser/ui/brave_browser_command_controller.cc
+++ b/browser/ui/brave_browser_command_controller.cc
@@ -9,7 +9,6 @@
 
 #include "brave/app/brave_command_ids.h"
 #include "brave/browser/profiles/profile_util.h"
-#include "brave/browser/tor/buildflags.h"
 #include "brave/browser/ui/brave_pages.h"
 #include "brave/browser/ui/browser_commands.h"
 #include "brave/common/pref_names.h"
diff --git a/browser/ui/brave_browser_command_controller.h b/browser/ui/brave_browser_command_controller.h
index 5b20cc8f189..03f5ba09239 100644
--- a/browser/ui/brave_browser_command_controller.h
+++ b/browser/ui/brave_browser_command_controller.h
@@ -6,7 +6,7 @@
 #ifndef BRAVE_BROWSER_UI_BRAVE_BROWSER_COMMAND_CONTROLLER_H_
 #define BRAVE_BROWSER_UI_BRAVE_BROWSER_COMMAND_CONTROLLER_H_
 
-#include "brave/browser/tor/buildflags.h"
+#include "brave/components/tor/buildflags/buildflags.h"
 #include "chrome/browser/ui/browser_command_controller.h"
 
 // This namespace is needed for a chromium_src override
diff --git a/browser/ui/brave_browser_command_controller_browsertest.cc b/browser/ui/brave_browser_command_controller_browsertest.cc
index e574ff36e4b..bb876960650 100644
--- a/browser/ui/brave_browser_command_controller_browsertest.cc
+++ b/browser/ui/brave_browser_command_controller_browsertest.cc
@@ -6,12 +6,12 @@
 #include <memory>
 
 #include "brave/browser/profiles/profile_util.h"
-#include "brave/browser/tor/buildflags.h"
 #include "brave/browser/ui/brave_browser_command_controller.h"
 #include "brave/browser/ui/browser_commands.h"
 #include "brave/components/brave_rewards/browser/buildflags/buildflags.h"
 #include "brave/components/brave_sync/buildflags/buildflags.h"
 #include "brave/components/brave_wallet/buildflags/buildflags.h"
+#include "brave/components/tor/buildflags/buildflags.h"
 #include "chrome/app/chrome_command_ids.h"
 #include "chrome/browser/chrome_notification_types.h"
 #include "chrome/browser/profiles/profile.h"
diff --git a/browser/ui/toolbar/brave_app_menu_model_browsertest.cc b/browser/ui/toolbar/brave_app_menu_model_browsertest.cc
index 172f74eafd1..1d65d880c6c 100644
--- a/browser/ui/toolbar/brave_app_menu_model_browsertest.cc
+++ b/browser/ui/toolbar/brave_app_menu_model_browsertest.cc
@@ -9,12 +9,12 @@
 #include <vector>
 
 #include "brave/browser/profiles/profile_util.h"
-#include "brave/browser/tor/buildflags.h"
 #include "brave/browser/ui/brave_browser_command_controller.h"
 #include "brave/browser/ui/browser_commands.h"
 #include "brave/components/brave_rewards/browser/buildflags/buildflags.h"
 #include "brave/components/brave_sync/buildflags/buildflags.h"
 #include "brave/components/brave_wallet/buildflags/buildflags.h"
+#include "brave/components/tor/buildflags/buildflags.h"
 #include "chrome/app/chrome_command_ids.h"
 #include "chrome/browser/chrome_notification_types.h"
 #include "chrome/browser/profiles/profile.h"
diff --git a/browser/ui/views/profiles/brave_incognito_menu_view.cc b/browser/ui/views/profiles/brave_incognito_menu_view.cc
index 787bbbe951b..f9c760d28fa 100644
--- a/browser/ui/views/profiles/brave_incognito_menu_view.cc
+++ b/browser/ui/views/profiles/brave_incognito_menu_view.cc
@@ -10,7 +10,7 @@
 
 #include "brave/browser/brave_browser_process_impl.h"
 #include "brave/browser/profiles/profile_util.h"
-#include "brave/browser/tor/buildflags.h"
+#include "brave/components/tor/buildflags/buildflags.h"
 #include "brave/grit/brave_generated_resources.h"
 #include "chrome/app/vector_icons/vector_icons.h"
 #include "chrome/browser/profiles/profile.h"
diff --git a/browser/ui/webui/settings/brave_default_extensions_handler.cc b/browser/ui/webui/settings/brave_default_extensions_handler.cc
index 10f0dd76c9b..a9de31f3345 100644
--- a/browser/ui/webui/settings/brave_default_extensions_handler.cc
+++ b/browser/ui/webui/settings/brave_default_extensions_handler.cc
@@ -11,7 +11,6 @@
 #include "base/values.h"
 #include "brave/browser/brave_browser_process_impl.h"
 #include "brave/browser/extensions/brave_component_loader.h"
-#include "brave/browser/tor/buildflags.h"
 #include "brave/common/pref_names.h"
 #include "brave/components/brave_webtorrent/grit/brave_webtorrent_resources.h"
 #include "chrome/browser/about_flags.h"
diff --git a/browser/ui/webui/settings/brave_default_extensions_handler.h b/browser/ui/webui/settings/brave_default_extensions_handler.h
index 1cdd340edc5..0af0cbcee3f 100644
--- a/browser/ui/webui/settings/brave_default_extensions_handler.h
+++ b/browser/ui/webui/settings/brave_default_extensions_handler.h
@@ -9,8 +9,8 @@
 #include <string>
 
 #include "base/memory/weak_ptr.h"
-#include "brave/browser/tor/buildflags.h"
 #include "brave/components/brave_wallet/buildflags/buildflags.h"
+#include "brave/components/tor/buildflags/buildflags.h"
 #include "chrome/browser/ui/webui/settings/settings_page_ui_handler.h"
 #include "chrome/common/extensions/webstore_install_result.h"
 #include "components/prefs/pref_change_registrar.h"
diff --git a/chromium_src/chrome/browser/net/proxy_config_monitor.cc b/chromium_src/chrome/browser/net/proxy_config_monitor.cc
index 513cc914aa4..e2cdaffda2c 100644
--- a/chromium_src/chrome/browser/net/proxy_config_monitor.cc
+++ b/chromium_src/chrome/browser/net/proxy_config_monitor.cc
@@ -6,7 +6,7 @@
 #include <memory>
 
 #include "brave/browser/profiles/profile_util.h"
-#include "brave/browser/tor/buildflags.h"
+#include "brave/components/tor/buildflags/buildflags.h"
 
 #if BUILDFLAG(ENABLE_TOR)
 #include "net/proxy_resolution/proxy_config_service.h"
diff --git a/chromium_src/chrome/browser/policy/configuration_policy_handler_list_factory.cc b/chromium_src/chrome/browser/policy/configuration_policy_handler_list_factory.cc
index d5745c1ce06..e0887dfae5a 100644
--- a/chromium_src/chrome/browser/policy/configuration_policy_handler_list_factory.cc
+++ b/chromium_src/chrome/browser/policy/configuration_policy_handler_list_factory.cc
@@ -4,9 +4,9 @@
  * You can obtain one at http://mozilla.org/MPL/2.0/. */
 
 #include "base/stl_util.h"
-#include "brave/browser/tor/buildflags.h"
 #include "brave/common/pref_names.h"
 #include "brave/common/tor/pref_names.h"
+#include "brave/components/tor/buildflags/buildflags.h"
 #include "chrome/browser/policy/configuration_policy_handler_list_factory.h"
 #include "components/policy/core/browser/configuration_policy_handler.h"
 #include "components/policy/policy_constants.h"
diff --git a/chromium_src/chrome/browser/profiles/pref_service_builder_utils.cc b/chromium_src/chrome/browser/profiles/pref_service_builder_utils.cc
index d980ba0e41b..4d0a856ab73 100644
--- a/chromium_src/chrome/browser/profiles/pref_service_builder_utils.cc
+++ b/chromium_src/chrome/browser/profiles/pref_service_builder_utils.cc
@@ -8,10 +8,10 @@
 #include "brave/browser/brave_profile_prefs.h"
 #include "brave/browser/profiles/brave_profile_impl.h"
 #include "brave/browser/profiles/profile_util.h"
-#include "brave/browser/tor/buildflags.h"
 #include "brave/common/pref_names.h"
 #include "brave/components/brave_ads/browser/ads_service.h"
 #include "brave/components/brave_rewards/browser/rewards_service.h"
+#include "brave/components/tor/buildflags/buildflags.h"
 #include "chrome/browser/browser_process.h"
 #include "chrome/browser/prefs/pref_service_syncable_util.h"
 #include "chrome/browser/profiles/profile.h"
diff --git a/chromium_src/chrome/browser/renderer_context_menu/render_view_context_menu.cc b/chromium_src/chrome/browser/renderer_context_menu/render_view_context_menu.cc
index 0b292c5775e..9cee684c622 100644
--- a/chromium_src/chrome/browser/renderer_context_menu/render_view_context_menu.cc
+++ b/chromium_src/chrome/browser/renderer_context_menu/render_view_context_menu.cc
@@ -6,9 +6,9 @@
 
 #include "brave/browser/autocomplete/brave_autocomplete_scheme_classifier.h"
 #include "brave/browser/profiles/profile_util.h"
-#include "brave/browser/tor/buildflags.h"
 #include "brave/browser/translate/buildflags/buildflags.h"
 #include "brave/browser/renderer_context_menu/brave_spelling_options_submenu_observer.h"
+#include "brave/components/tor/buildflags/buildflags.h"
 #include "chrome/browser/autocomplete/chrome_autocomplete_provider_client.h"
 #include "components/omnibox/browser/autocomplete_classifier.h"
 #include "components/omnibox/browser/autocomplete_controller.h"
diff --git a/chromium_src/chrome/utility/services.cc b/chromium_src/chrome/utility/services.cc
index 2de171c751c..fc6f27371d5 100644
--- a/chromium_src/chrome/utility/services.cc
+++ b/chromium_src/chrome/utility/services.cc
@@ -4,10 +4,10 @@
  * You can obtain one at http://mozilla.org/MPL/2.0/. */
 
 #include "build/build_config.h"
-#include "brave/browser/tor/buildflags.h"
 #include "brave/components/brave_ads/browser/buildflags/buildflags.h"
 #include "brave/components/brave_rewards/browser/buildflags/buildflags.h"
 #include "brave/components/ipfs/buildflags/buildflags.h"
+#include "brave/components/tor/buildflags/buildflags.h"
 
 #if !defined(OS_ANDROID)
 #include "brave/utility/importer/brave_profile_import_impl.h"
diff --git a/components/ipfs/ipfs_navigation_throttle_unittest.cc b/components/ipfs/ipfs_navigation_throttle_unittest.cc
index b1de8a8024c..fe7137a31db 100644
--- a/components/ipfs/ipfs_navigation_throttle_unittest.cc
+++ b/components/ipfs/ipfs_navigation_throttle_unittest.cc
@@ -15,11 +15,11 @@
 #include "brave/browser/profiles/brave_profile_manager.h"
 #include "brave/browser/profiles/brave_unittest_profile_manager.h"
 #include "brave/browser/profiles/profile_util.h"
-#include "brave/browser/tor/buildflags.h"
 #include "brave/components/ipfs/features.h"
 #include "brave/components/ipfs/ipfs_constants.h"
 #include "brave/components/ipfs/ipfs_service.h"
 #include "brave/components/ipfs/pref_names.h"
+#include "brave/components/tor/buildflags/buildflags.h"
 #include "chrome/browser/prefs/browser_prefs.h"
 #include "chrome/test/base/chrome_render_view_host_test_harness.h"
 #include "chrome/test/base/scoped_testing_local_state.h"
diff --git a/components/ipfs/test/BUILD.gn b/components/ipfs/test/BUILD.gn
index a8310b9d291..69ad44306e4 100644
--- a/components/ipfs/test/BUILD.gn
+++ b/components/ipfs/test/BUILD.gn
@@ -21,8 +21,8 @@ source_set("brave_ipfs_unit_tests") {
       "//base/test:test_support",
       "//brave/browser:browser_process",
       "//brave/browser/profiles",
-      "//brave/browser/tor:buildflags",
       "//brave/components/ipfs",
+      "//brave/components/tor/buildflags",
       "//brave/test:test_support",
       "//chrome:browser_dependencies",
       "//chrome/test:test_support",
diff --git a/components/tor/buildflags/BUILD.gn b/components/tor/buildflags/BUILD.gn
new file mode 100644
index 00000000000..5d3fc842bff
--- /dev/null
+++ b/components/tor/buildflags/BUILD.gn
@@ -0,0 +1,7 @@
+import("//brave/components/tor/buildflags/buildflags.gni")
+import("//build/buildflag_header.gni")
+
+buildflag_header("buildflags") {
+  header = "buildflags.h"
+  flags = [ "ENABLE_TOR=$enable_tor" ]
+}
diff --git a/browser/tor/buildflags/buildflags.gni b/components/tor/buildflags/buildflags.gni
similarity index 100%
rename from browser/tor/buildflags/buildflags.gni
rename to components/tor/buildflags/buildflags.gni
diff --git a/test/BUILD.gn b/test/BUILD.gn
index 1b13f4ddc9f..d299e3e4921 100644
--- a/test/BUILD.gn
+++ b/test/BUILD.gn
@@ -1,4 +1,3 @@
-import("//brave/browser/tor/buildflags/buildflags.gni")
 import("//brave/browser/translate/buildflags/buildflags.gni")
 import("//brave/build/config.gni")
 import("//brave/build/rust/config.gni")
@@ -19,6 +18,7 @@ import("//brave/components/greaselion/browser/buildflags/buildflags.gni")
 import("//brave/components/ipfs/buildflags/buildflags.gni")
 import("//brave/components/moonpay/browser/buildflags/buildflags.gni")
 import("//brave/components/speedreader/buildflags.gni")
+import("//brave/components/tor/buildflags/buildflags.gni")
 import("//brave/test/testing.gni")
 import("//components/gcm_driver/config.gni")
 import("//testing/test.gni")
@@ -743,7 +743,6 @@ if (!is_android) {
     deps += [
       ":brave_browser_tests_deps",
       "//brave/app:command_ids",
-      "//brave/browser/tor:buildflags",
       "//brave/common:pref_names",
       "//brave/common/tor:pref_names",
       "//brave/components/brave_referrals/common",
@@ -751,6 +750,7 @@ if (!is_android) {
       "//brave/components/brave_sync/buildflags:buildflags",
       "//brave/components/brave_wallet/buildflags:buildflags",
       "//brave/components/ipfs/buildflags:buildflags",
+      "//brave/components/tor/buildflags",
       "//chrome/browser/ui",
       "//chrome/test:test_support_ui",
       "//components/embedder_support",
diff --git a/utility/BUILD.gn b/utility/BUILD.gn
index 1b23a8de2be..31855780e4e 100644
--- a/utility/BUILD.gn
+++ b/utility/BUILD.gn
@@ -1,7 +1,7 @@
-import("//brave/browser/tor/buildflags/buildflags.gni")
 import("//brave/components/brave_ads/browser/buildflags/buildflags.gni")
 import("//brave/components/brave_rewards/browser/buildflags/buildflags.gni")
 import("//brave/components/ipfs/buildflags/buildflags.gni")
+import("//brave/components/tor/buildflags/buildflags.gni")
 import("//build/config/features.gni")
 import("//build/config/ui.gni")