diff --git a/browser/brave_ads/BUILD.gn b/browser/brave_ads/BUILD.gn
index 91bb2226532..c97955341e3 100644
--- a/browser/brave_ads/BUILD.gn
+++ b/browser/brave_ads/BUILD.gn
@@ -11,6 +11,7 @@ source_set("brave_ads") {
     "ads_service_delegate.h",
     "ads_service_factory.h",
     "analytics/p3a/brave_stats_helper.h",
+    "virtual_pref_provider_delegate.h",
   ]
 
   public_deps = [
@@ -47,6 +48,7 @@ source_set("impl") {
     "application_state/notification_helper/notification_helper.h",
     "application_state/notification_helper/notification_helper_impl.cc",
     "application_state/notification_helper/notification_helper_impl.h",
+    "virtual_pref_provider_delegate.cc",
   ]
 
   deps = [
@@ -63,7 +65,6 @@ source_set("impl") {
     "//brave/components/brave_adaptive_captcha",
     "//brave/components/brave_ads/browser/application_state",
     "//brave/components/p3a_utils",
-    "//brave/components/skus/browser",
     "//chrome/browser:browser_process",
     "//chrome/browser:browser_public_dependencies",
     "//chrome/browser:primitives",
diff --git a/browser/brave_ads/ads_service_delegate.cc b/browser/brave_ads/ads_service_delegate.cc
index bb7b9c36005..895a3f673b7 100644
--- a/browser/brave_ads/ads_service_delegate.cc
+++ b/browser/brave_ads/ads_service_delegate.cc
@@ -5,31 +5,17 @@
 
 #include "brave/browser/brave_ads/ads_service_delegate.h"
 
-#include <cstddef>
 #include <utility>
-#include <vector>
 
 #include "base/check_deref.h"
-#include "base/json/json_reader.h"
-#include "base/strings/utf_string_conversions.h"
-#include "base/version.h"
-#include "base/version_info/channel.h"
-#include "base/version_info/version_info.h"
 #include "brave/browser/brave_ads/ad_units/notification_ad/notification_ad_platform_bridge.h"
 #include "brave/browser/brave_ads/application_state/notification_helper/notification_helper.h"
 #include "brave/browser/ui/brave_ads/notification_ad.h"
 #include "brave/components/brave_adaptive_captcha/brave_adaptive_captcha_service.h"
-#include "brave/components/brave_ads/core/public/common/locale/locale_util.h"
-#include "brave/components/skus/browser/pref_names.h"
 #include "build/build_config.h"
 #include "chrome/browser/notifications/notification_display_service.h"
 #include "chrome/browser/notifications/notification_display_service_factory.h"
 #include "chrome/browser/profiles/profile.h"
-#include "chrome/browser/search_engines/template_url_prepopulate_data_resolver_factory.h"
-#include "chrome/common/channel_info.h"
-#include "components/search_engines/template_url_data.h"
-#include "components/search_engines/template_url_prepopulate_data.h"
-#include "components/search_engines/template_url_prepopulate_data_resolver.h"
 #include "ui/message_center/public/cpp/notification.h"
 #include "ui/message_center/public/cpp/notification_types.h"
 #include "ui/message_center/public/cpp/notifier_id.h"
@@ -48,102 +34,7 @@
 namespace brave_ads {
 
 namespace {
-
-constexpr char kSkuEnvironmentPrefix[] = "skus:";
-constexpr char kSkuOrdersKey[] = "orders";
-constexpr char kSkuOrderLocationKey[] = "location";
-constexpr char kSkuOrderCreatedAtKey[] = "created_at";
-constexpr char kSkuOrderExpiresAtKey[] = "expires_at";
-constexpr char kSkuOrderLastPaidAtKey[] = "last_paid_at";
-constexpr char kSkuOrderStatusKey[] = "status";
 constexpr char kNotificationAdUrlPrefix[] = "https://www.brave.com/ads/?";
-
-int GetVersionComponent(size_t index) {
-  const base::Version& version = version_info::GetVersion();
-  const std::vector<uint32_t>& version_components = version.components();
-  return index < version_components.size()
-             ? static_cast<int>(version_components[index])
-             : 0;
-}
-
-int GetMajorVersion() {
-  return GetVersionComponent(0);
-}
-
-int GetMinorVersion() {
-  return GetVersionComponent(1);
-}
-
-int GetBuildVersion() {
-  return GetVersionComponent(2);
-}
-
-int GetPatchVersion() {
-  return GetVersionComponent(3);
-}
-
-bool IsMobilePlatform() {
-  std::string_view operating_system_name = version_info::GetOSType();
-  return operating_system_name == "Android" || operating_system_name == "iOS";
-}
-
-std::string StripSkuEnvironmentPrefix(const std::string& environment) {
-  const size_t pos = environment.find(':');
-  return environment.substr(pos + 1);
-}
-
-std::string NormalizeSkuStatus(const std::string& status) {
-  // Normalize the status field to use consistent (US) spelling, as the JSON
-  // source localizes it (e.g., "cancelled" vs "canceled").
-  return status == "cancelled" ? "canceled" : status;
-}
-
-base::Value::Dict ParseSkuOrder(const base::Value::Dict& dict) {
-  base::Value::Dict order;
-
-  if (const std::string* const created_at =
-          dict.FindString(kSkuOrderCreatedAtKey)) {
-    order.Set(kSkuOrderCreatedAtKey, *created_at);
-  }
-
-  if (const std::string* const expires_at =
-          dict.FindString(kSkuOrderExpiresAtKey)) {
-    order.Set(kSkuOrderExpiresAtKey, *expires_at);
-  }
-
-  if (const std::string* const last_paid_at =
-          dict.FindString(kSkuOrderLastPaidAtKey)) {
-    order.Set(kSkuOrderLastPaidAtKey, *last_paid_at);
-  }
-
-  if (const std::string* const status = dict.FindString(kSkuOrderStatusKey)) {
-    const std::string normalized_status = NormalizeSkuStatus(*status);
-    order.Set(kSkuOrderStatusKey, normalized_status);
-  }
-
-  return order;
-}
-
-base::Value::Dict ParseSkuOrders(const base::Value::Dict& dict) {
-  base::Value::Dict orders;
-
-  for (const auto [/*id*/ _, value] : dict) {
-    const base::Value::Dict* const order = value.GetIfDict();
-    if (!order) {
-      continue;
-    }
-
-    const std::string* const location = order->FindString(kSkuOrderLocationKey);
-    if (!location || location->empty()) {
-      continue;
-    }
-
-    orders.Set(*location, ParseSkuOrder(*order));
-  }
-
-  return orders;
-}
-
 }  // namespace
 
 AdsServiceDelegate::AdsServiceDelegate(
@@ -161,49 +52,6 @@ AdsServiceDelegate::AdsServiceDelegate(
 
 AdsServiceDelegate::~AdsServiceDelegate() {}
 
-std::string AdsServiceDelegate::GetDefaultSearchEngineName() {
-  auto* prepopulate_data_resolver =
-      TemplateURLPrepopulateData::ResolverFactory::GetForProfile(&*profile_);
-  const auto template_url_data = prepopulate_data_resolver->GetFallbackSearch();
-  const std::u16string& default_search_engine_name =
-      template_url_data ? template_url_data->short_name() : u"";
-  return base::UTF16ToUTF8(default_search_engine_name);
-}
-
-base::Value::Dict AdsServiceDelegate::GetSkus() const {
-  base::Value::Dict skus;
-
-  if (!local_state_->FindPreference(skus::prefs::kSkusState)) {
-    // No SKUs in local state.
-    return skus;
-  }
-
-  const base::Value::Dict& skus_state =
-      local_state_->GetDict(skus::prefs::kSkusState);
-  for (const auto [environment, value] : skus_state) {
-    if (!environment.starts_with(kSkuEnvironmentPrefix)) {
-      continue;
-    }
-
-    // Deserialize the SKUs data from a JSON string stored in local state into a
-    // dictionary object for further processing.
-    std::optional<base::Value::Dict> sku_state =
-        base::JSONReader::ReadDict(value.GetString());
-    if (!sku_state) {
-      continue;
-    }
-
-    const base::Value::Dict* const orders = sku_state->FindDict(kSkuOrdersKey);
-    if (!orders) {
-      continue;
-    }
-
-    skus.Set(StripSkuEnvironmentPrefix(environment), ParseSkuOrders(*orders));
-  }
-
-  return skus;
-}
-
 void AdsServiceDelegate::OpenNewTabWithUrl(const GURL& url) {
 #if BUILDFLAG(IS_ANDROID)
   // ServiceTabLauncher can currently only launch new tabs
@@ -327,30 +175,6 @@ bool AdsServiceDelegate::IsFullScreenMode() {
 #endif
 }
 
-base::Value::Dict AdsServiceDelegate::GetVirtualPrefs() {
-  return base::Value::Dict()
-      .Set("[virtual]:browser",
-           base::Value::Dict()
-               .Set("build_channel",
-                    version_info::GetChannelString(chrome::GetChannel()))
-               .Set("version", version_info::GetVersionNumber())
-               .Set("major_version", GetMajorVersion())
-               .Set("minor_version", GetMinorVersion())
-               .Set("build_version", GetBuildVersion())
-               .Set("patch_version", GetPatchVersion()))
-      .Set("[virtual]:operating_system",
-           base::Value::Dict()
-               .Set("locale", base::Value::Dict()
-                                  .Set("language", CurrentLanguageCode())
-                                  .Set("region", CurrentCountryCode()))
-               .Set("is_mobile_platform", IsMobilePlatform())
-               .Set("name", version_info::GetOSType()))
-      .Set(
-          "[virtual]:search_engine",
-          base::Value::Dict().Set("default_name", GetDefaultSearchEngineName()))
-      .Set("[virtual]:skus", GetSkus());
-}
-
 NotificationDisplayService*
 AdsServiceDelegate::GetNotificationDisplayService() {
   return NotificationDisplayServiceFactory::GetForProfile(&*profile_);
diff --git a/browser/brave_ads/ads_service_delegate.h b/browser/brave_ads/ads_service_delegate.h
index dfe26a4538c..07af65a78ab 100644
--- a/browser/brave_ads/ads_service_delegate.h
+++ b/browser/brave_ads/ads_service_delegate.h
@@ -11,7 +11,6 @@
 
 #include "base/memory/raw_ptr.h"
 #include "base/memory/raw_ref.h"
-#include "base/values.h"
 #include "brave/components/brave_ads/core/browser/service/ads_service.h"
 #include "components/prefs/pref_service.h"
 
@@ -42,10 +41,6 @@ class AdsServiceDelegate : public AdsService::Delegate {
 
   ~AdsServiceDelegate() override;
 
-  std::string GetDefaultSearchEngineName();
-
-  base::Value::Dict GetSkus() const;
-
   // AdsService::Delegate:
   void MaybeInitNotificationHelper(base::OnceClosure callback) override;
   bool CanShowSystemNotificationsWhileBrowserIsBackgrounded() override;
@@ -64,8 +59,6 @@ class AdsServiceDelegate : public AdsService::Delegate {
   void OpenNewTabWithUrl(const GURL& url) override;
   bool IsFullScreenMode() override;
 
-  base::Value::Dict GetVirtualPrefs() override;
-
  private:
   NotificationDisplayService* GetNotificationDisplayService();
 
diff --git a/browser/brave_ads/ads_service_factory.cc b/browser/brave_ads/ads_service_factory.cc
index 15fd6ffac69..62a53367fa4 100644
--- a/browser/brave_ads/ads_service_factory.cc
+++ b/browser/brave_ads/ads_service_factory.cc
@@ -15,6 +15,7 @@
 #include "brave/browser/brave_ads/device_id/device_id_impl.h"
 #include "brave/browser/brave_ads/services/bat_ads_service_factory_impl.h"
 #include "brave/browser/brave_ads/tooltips/ads_tooltips_delegate_impl.h"
+#include "brave/browser/brave_ads/virtual_pref_provider_delegate.h"
 #include "brave/browser/brave_browser_process.h"
 #include "brave/browser/brave_rewards/rewards_service_factory.h"
 #include "brave/browser/brave_rewards/rewards_util.h"
@@ -98,6 +99,7 @@ AdsServiceFactory::BuildServiceInstanceForBrowserContext(
   return std::make_unique<AdsServiceImpl>(
       std::move(delegate), profile->GetPrefs(),
       g_browser_process->local_state(),
+      std::make_unique<VirtualPrefProviderDelegate>(*profile),
       profile->GetDefaultStoragePartition()
           ->GetURLLoaderFactoryForBrowserProcess(),
       brave::GetChannelName(), profile->GetPath(), CreateAdsTooltipsDelegate(),
diff --git a/browser/brave_ads/virtual_pref_provider_delegate.cc b/browser/brave_ads/virtual_pref_provider_delegate.cc
new file mode 100644
index 00000000000..cc14b8537a6
--- /dev/null
+++ b/browser/brave_ads/virtual_pref_provider_delegate.cc
@@ -0,0 +1,37 @@
+/* Copyright (c) 2025 The Brave Authors. All rights reserved.
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this file,
+ * You can obtain one at https://mozilla.org/MPL/2.0/. */
+
+#include "brave/browser/brave_ads/virtual_pref_provider_delegate.h"
+
+#include "base/strings/utf_string_conversions.h"
+#include "base/version_info/channel.h"
+#include "base/version_info/version_info.h"
+#include "chrome/browser/search_engines/template_url_prepopulate_data_resolver_factory.h"
+#include "chrome/common/channel_info.h"
+#include "components/search_engines/template_url_data.h"
+#include "components/search_engines/template_url_prepopulate_data.h"
+#include "components/search_engines/template_url_prepopulate_data_resolver.h"
+
+namespace brave_ads {
+
+VirtualPrefProviderDelegate::VirtualPrefProviderDelegate(Profile& profile)
+    : profile_(profile) {}
+
+VirtualPrefProviderDelegate::~VirtualPrefProviderDelegate() = default;
+
+std::string VirtualPrefProviderDelegate::GetChannel() const {
+  return std::string(version_info::GetChannelString(chrome::GetChannel()));
+}
+
+std::string VirtualPrefProviderDelegate::GetDefaultSearchEngineName() const {
+  auto* prepopulate_data_resolver =
+      TemplateURLPrepopulateData::ResolverFactory::GetForProfile(&*profile_);
+  const auto template_url_data = prepopulate_data_resolver->GetFallbackSearch();
+  const std::u16string& default_search_engine_name =
+      template_url_data ? template_url_data->short_name() : u"";
+  return base::UTF16ToUTF8(default_search_engine_name);
+}
+
+}  // namespace brave_ads
diff --git a/browser/brave_ads/virtual_pref_provider_delegate.h b/browser/brave_ads/virtual_pref_provider_delegate.h
new file mode 100644
index 00000000000..0dfb9f40b86
--- /dev/null
+++ b/browser/brave_ads/virtual_pref_provider_delegate.h
@@ -0,0 +1,38 @@
+/* Copyright (c) 2025 The Brave Authors. All rights reserved.
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this file,
+ * You can obtain one at https://mozilla.org/MPL/2.0/. */
+
+#ifndef BRAVE_BROWSER_BRAVE_ADS_VIRTUAL_PREF_PROVIDER_DELEGATE_H_
+#define BRAVE_BROWSER_BRAVE_ADS_VIRTUAL_PREF_PROVIDER_DELEGATE_H_
+
+#include <string>
+
+#include "base/memory/raw_ref.h"
+#include "brave/components/brave_ads/core/browser/service/virtual_pref_provider.h"
+
+class Profile;
+
+namespace brave_ads {
+
+class VirtualPrefProviderDelegate : public VirtualPrefProvider::Delegate {
+ public:
+  explicit VirtualPrefProviderDelegate(Profile& profile);
+
+  VirtualPrefProviderDelegate(const VirtualPrefProviderDelegate&) = delete;
+  VirtualPrefProviderDelegate& operator=(const VirtualPrefProviderDelegate&) =
+      delete;
+
+  ~VirtualPrefProviderDelegate() override;
+
+  std::string GetChannel() const override;
+
+  std::string GetDefaultSearchEngineName() const override;
+
+ private:
+  const raw_ref<Profile> profile_;
+};
+
+}  // namespace brave_ads
+
+#endif  // BRAVE_BROWSER_BRAVE_ADS_VIRTUAL_PREF_PROVIDER_DELEGATE_H_
diff --git a/chromium_src/ios/chrome/browser/profile/model/keyed_service_factories.mm b/chromium_src/ios/chrome/browser/profile/model/keyed_service_factories.mm
index 77fd7ae5c29..80939f54439 100644
--- a/chromium_src/ios/chrome/browser/profile/model/keyed_service_factories.mm
+++ b/chromium_src/ios/chrome/browser/profile/model/keyed_service_factories.mm
@@ -56,6 +56,7 @@
 #include "ios/chrome/browser/safe_browsing/model/safe_browsing_metrics_collector_factory.h"
 #include "ios/chrome/browser/saved_tab_groups/model/tab_group_service_factory.h"
 #include "ios/chrome/browser/saved_tab_groups/model/tab_group_sync_service_factory.h"
+#include "ios/chrome/browser/search_engines/model/template_url_prepopulate_data_resolver_factory.h"
 #include "ios/chrome/browser/search_engines/model/template_url_service_factory.h"
 #include "ios/chrome/browser/segmentation_platform/model/segmentation_platform_service_factory.h"
 #include "ios/chrome/browser/sessions/model/session_restoration_service_factory.h"
@@ -100,6 +101,7 @@ void EnsureProfileKeyedServiceFactoriesBuilt() {
   ios::HostContentSettingsMapFactory::GetInstance();
   ios::LocalOrSyncableBookmarkSyncServiceFactory::GetInstance();
   ios::PasswordManagerLogRouterFactory::GetInstance();
+  ios::TemplateURLPrepopulateDataResolverFactory::GetInstance();
   ios::TemplateURLServiceFactory::GetInstance();
   ios::TopSitesFactory::GetInstance();
   ios::WebDataServiceFactory::GetInstance();
diff --git a/components/brave_ads/browser/ads_service_impl.cc b/components/brave_ads/browser/ads_service_impl.cc
index f2974a16f1c..e2341f3bd72 100644
--- a/components/brave_ads/browser/ads_service_impl.cc
+++ b/components/brave_ads/browser/ads_service_impl.cc
@@ -6,6 +6,7 @@
 #include "brave/components/brave_ads/browser/ads_service_impl.h"
 
 #include <algorithm>
+#include <memory>
 #include <optional>
 #include <utility>
 
@@ -39,6 +40,7 @@
 #include "brave/components/brave_ads/browser/tooltips/ads_tooltips_delegate.h"
 #include "brave/components/brave_ads/core/browser/service/ads_service_observer.h"
 #include "brave/components/brave_ads/core/browser/service/new_tab_page_ad_prefetcher.h"
+#include "brave/components/brave_ads/core/browser/service/virtual_pref_provider.h"
 #include "brave/components/brave_ads/core/public/ad_units/inline_content_ad/inline_content_ad_value_util.h"
 #include "brave/components/brave_ads/core/public/ad_units/new_tab_page_ad/new_tab_page_ad_value_util.h"
 #include "brave/components/brave_ads/core/public/ad_units/notification_ad/notification_ad_feature.h"
@@ -179,6 +181,8 @@ AdsServiceImpl::AdsServiceImpl(
     std::unique_ptr<Delegate> delegate,
     PrefService* prefs,
     PrefService* local_state,
+    std::unique_ptr<VirtualPrefProvider::Delegate>
+        virtual_pref_provider_delegate,
     scoped_refptr<network::SharedURLLoaderFactory> url_loader,
     std::string_view channel_name,
     const base::FilePath& profile_path,
@@ -192,6 +196,9 @@ AdsServiceImpl::AdsServiceImpl(
     : AdsService(std::move(delegate)),
       prefs_(prefs),
       local_state_(local_state),
+      virtual_pref_provider_(std::make_unique<VirtualPrefProvider>(
+          local_state_,
+          std::move(virtual_pref_provider_delegate))),
       url_loader_(std::move(url_loader)),
       channel_name_(channel_name),
       history_service_(history_service),
@@ -1883,7 +1890,7 @@ void AdsServiceImpl::HasLocalStatePrefPath(
 }
 
 void AdsServiceImpl::GetVirtualPrefs(GetVirtualPrefsCallback callback) {
-  std::move(callback).Run(delegate_->GetVirtualPrefs());
+  std::move(callback).Run(virtual_pref_provider_->GetPrefs());
 }
 
 void AdsServiceImpl::Log(const std::string& file,
diff --git a/components/brave_ads/browser/ads_service_impl.h b/components/brave_ads/browser/ads_service_impl.h
index 2fe5b3b967a..0fa88d9adbb 100644
--- a/components/brave_ads/browser/ads_service_impl.h
+++ b/components/brave_ads/browser/ads_service_impl.h
@@ -26,6 +26,7 @@
 #include "brave/components/brave_ads/browser/application_state/background_helper.h"
 #include "brave/components/brave_ads/browser/component_updater/resource_component_observer.h"
 #include "brave/components/brave_ads/core/browser/service/ads_service.h"
+#include "brave/components/brave_ads/core/browser/service/virtual_pref_provider.h"
 #include "brave/components/brave_ads/core/mojom/brave_ads.mojom.h"
 #include "brave/components/brave_ads/core/public/ads_callback.h"
 #include "brave/components/brave_ads/core/public/service/ads_service_callback.h"
@@ -68,7 +69,6 @@ class DeviceId;
 class ResourceComponent;
 struct NewTabPageAdInfo;
 class NewTabPageAdPrefetcher;
-
 class AdsServiceImpl final : public AdsService,
                              public bat_ads::mojom::BatAdsClient,
                              public bat_ads::mojom::BatAdsObserver,
@@ -81,6 +81,8 @@ class AdsServiceImpl final : public AdsService,
       std::unique_ptr<Delegate> delegate,
       PrefService* prefs,
       PrefService* local_state,
+      std::unique_ptr<VirtualPrefProvider::Delegate>
+          virtual_pref_provider_delegate,
       scoped_refptr<network::SharedURLLoaderFactory> url_loader,
       std::string_view channel_name,
       const base::FilePath& profile_path,
@@ -465,6 +467,8 @@ class AdsServiceImpl final : public AdsService,
 
   const raw_ptr<PrefService> local_state_ = nullptr;  // Not owned.
 
+  const std::unique_ptr<VirtualPrefProvider> virtual_pref_provider_;
+
   scoped_refptr<network::SharedURLLoaderFactory> url_loader_ = nullptr;
 
   const std::string channel_name_;
diff --git a/components/brave_ads/core/browser/service/BUILD.gn b/components/brave_ads/core/browser/service/BUILD.gn
index 646078cbce1..04cc3a904f0 100644
--- a/components/brave_ads/core/browser/service/BUILD.gn
+++ b/components/brave_ads/core/browser/service/BUILD.gn
@@ -10,6 +10,10 @@ source_set("service") {
     "ads_service_observer.h",
     "new_tab_page_ad_prefetcher.cc",
     "new_tab_page_ad_prefetcher.h",
+    "virtual_pref_provider.cc",
+    "virtual_pref_provider.h",
+    "virtual_pref_provider_util.cc",
+    "virtual_pref_provider_util.h",
   ]
 
   public_deps = [
@@ -18,20 +22,35 @@ source_set("service") {
     "//brave/components/brave_ads/core/public:headers",
     "//brave/components/services/bat_ads/public/interfaces",
     "//components/keyed_service/core",
+    "//components/prefs",
     "//mojo/public/cpp/bindings",
   ]
+
+  deps = [
+    "//base/version_info",
+    "//brave/components/skus/browser",
+  ]
 }
 
 source_set("unit_tests") {
   testonly = true
 
-  sources = [ "new_tab_page_ad_prefetcher_unittest.cc" ]
+  sources = [
+    "new_tab_page_ad_prefetcher_unittest.cc",
+    "virtual_pref_provider_unittest.cc",
+  ]
 
   deps = [
     ":service",
     ":test_support",
     "//base",
+    "//base/test:test_support",
+    "//base/version_info",
     "//brave/components/brave_ads/core",
+    "//brave/components/brave_ads/core/public:test_support",
+    "//brave/components/skus/browser",
+    "//components/prefs:test_support",
+    "//testing/gmock",
     "//testing/gtest",
   ]
 }
diff --git a/components/brave_ads/core/browser/service/ads_service.h b/components/brave_ads/core/browser/service/ads_service.h
index 9f4d0b5916d..635d6eb7635 100644
--- a/components/brave_ads/core/browser/service/ads_service.h
+++ b/components/brave_ads/core/browser/service/ads_service.h
@@ -50,8 +50,6 @@ class AdsService : public KeyedService {
     virtual void CloseNotificationAd(const std::string& id, bool is_custom) = 0;
     virtual void OpenNewTabWithUrl(const GURL& url) = 0;
     virtual bool IsFullScreenMode() = 0;
-
-    virtual base::Value::Dict GetVirtualPrefs() = 0;
   };
 
   explicit AdsService(std::unique_ptr<Delegate> delegate);
diff --git a/components/brave_ads/core/browser/service/virtual_pref_provider.cc b/components/brave_ads/core/browser/service/virtual_pref_provider.cc
new file mode 100644
index 00000000000..b4244b86509
--- /dev/null
+++ b/components/brave_ads/core/browser/service/virtual_pref_provider.cc
@@ -0,0 +1,155 @@
+/* Copyright (c) 2025 The Brave Authors. All rights reserved.
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this file,
+ * You can obtain one at https://mozilla.org/MPL/2.0/. */
+
+#include "brave/components/brave_ads/core/browser/service/virtual_pref_provider.h"
+
+#include <utility>
+
+#include "base/check.h"
+#include "base/json/json_reader.h"
+#include "base/version_info/version_info.h"
+#include "brave/components/brave_ads/core/browser/service/virtual_pref_provider_util.h"
+#include "brave/components/brave_ads/core/public/common/locale/locale_util.h"
+#include "brave/components/skus/browser/pref_names.h"
+#include "components/prefs/pref_service.h"
+
+namespace brave_ads {
+
+namespace {
+
+constexpr char kSkuEnvironmentPrefix[] = "skus:";
+constexpr char kSkuOrdersKey[] = "orders";
+constexpr char kSkuOrderLocationKey[] = "location";
+constexpr char kSkuOrderCreatedAtKey[] = "created_at";
+constexpr char kSkuOrderExpiresAtKey[] = "expires_at";
+constexpr char kSkuOrderLastPaidAtKey[] = "last_paid_at";
+constexpr char kSkuOrderStatusKey[] = "status";
+
+std::string StripSkuEnvironmentPrefix(const std::string& environment) {
+  const size_t pos = environment.find(':');
+  return environment.substr(pos + 1);
+}
+
+std::string NormalizeSkuStatus(const std::string& status) {
+  // Normalize the status field to use consistent (US) spelling, as the JSON
+  // source localizes it (e.g., "cancelled" vs "canceled").
+  return status == "cancelled" ? "canceled" : status;
+}
+
+base::Value::Dict ParseSkuOrder(const base::Value::Dict& dict) {
+  base::Value::Dict order;
+
+  if (const std::string* const created_at =
+          dict.FindString(kSkuOrderCreatedAtKey)) {
+    order.Set(kSkuOrderCreatedAtKey, *created_at);
+  }
+
+  if (const std::string* const expires_at =
+          dict.FindString(kSkuOrderExpiresAtKey)) {
+    order.Set(kSkuOrderExpiresAtKey, *expires_at);
+  }
+
+  if (const std::string* const last_paid_at =
+          dict.FindString(kSkuOrderLastPaidAtKey)) {
+    order.Set(kSkuOrderLastPaidAtKey, *last_paid_at);
+  }
+
+  if (const std::string* const status = dict.FindString(kSkuOrderStatusKey)) {
+    const std::string normalized_status = NormalizeSkuStatus(*status);
+    order.Set(kSkuOrderStatusKey, normalized_status);
+  }
+
+  return order;
+}
+
+base::Value::Dict ParseSkuOrders(const base::Value::Dict& dict) {
+  base::Value::Dict orders;
+
+  for (const auto [/*id*/ _, value] : dict) {
+    const base::Value::Dict* const order = value.GetIfDict();
+    if (!order) {
+      continue;
+    }
+
+    const std::string* const location = order->FindString(kSkuOrderLocationKey);
+    if (!location || location->empty()) {
+      continue;
+    }
+
+    orders.Set(*location, ParseSkuOrder(*order));
+  }
+
+  return orders;
+}
+
+base::Value::Dict GetSkus(PrefService* local_state) {
+  base::Value::Dict skus;
+
+  if (!local_state->FindPreference(skus::prefs::kSkusState)) {
+    // No SKUs in local state.
+    return skus;
+  }
+
+  const base::Value::Dict& skus_state =
+      local_state->GetDict(skus::prefs::kSkusState);
+  for (const auto [environment, value] : skus_state) {
+    if (!environment.starts_with(kSkuEnvironmentPrefix)) {
+      continue;
+    }
+
+    // Deserialize the SKUs data from a JSON string stored in local state into a
+    // dictionary object for further processing.
+    std::optional<base::Value::Dict> sku_state =
+        base::JSONReader::ReadDict(value.GetString());
+    if (!sku_state) {
+      continue;
+    }
+
+    const base::Value::Dict* const orders = sku_state->FindDict(kSkuOrdersKey);
+    if (!orders) {
+      continue;
+    }
+
+    skus.Set(StripSkuEnvironmentPrefix(environment), ParseSkuOrders(*orders));
+  }
+
+  return skus;
+}
+
+}  // namespace
+
+VirtualPrefProvider::VirtualPrefProvider(PrefService* local_state,
+                                         std::unique_ptr<Delegate> delegate)
+    : local_state_(local_state), delegate_(std::move(delegate)) {
+  CHECK(local_state_);
+  CHECK(delegate_);
+}
+
+VirtualPrefProvider::~VirtualPrefProvider() = default;
+
+base::Value::Dict VirtualPrefProvider::GetPrefs() {
+  return base::Value::Dict()
+      .Set("[virtual]:browser",
+           base::Value::Dict()
+               .Set("build_channel", delegate_->GetChannel())
+               .Set("version", version_info::GetVersionNumber())
+               .Set("major_version", GetMajorVersion())
+               .Set("minor_version", GetMinorVersion())
+               .Set("build_version", GetBuildVersion())
+               .Set("patch_version", GetPatchVersion()))
+      .Set("[virtual]:operating_system",
+           base::Value::Dict()
+               .Set("locale", base::Value::Dict()
+                                  .Set("language", CurrentLanguageCode())
+                                  .Set("region", CurrentCountryCode()))
+               .Set("is_mobile_platform", IsMobilePlatform())
+               .Set("name", version_info::GetOSType()))
+      .Set("[virtual]:search_engine",
+           base::Value::Dict().Set("default_name",
+                                   delegate_->GetDefaultSearchEngineName()))
+      .Set("[virtual]:skus", GetSkus(local_state_));
+}
+
+}  // namespace brave_ads
diff --git a/components/brave_ads/core/browser/service/virtual_pref_provider.h b/components/brave_ads/core/browser/service/virtual_pref_provider.h
new file mode 100644
index 00000000000..5f19dd7f855
--- /dev/null
+++ b/components/brave_ads/core/browser/service/virtual_pref_provider.h
@@ -0,0 +1,47 @@
+/* Copyright (c) 2025 The Brave Authors. All rights reserved.
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this file,
+ * You can obtain one at https://mozilla.org/MPL/2.0/. */
+
+#ifndef BRAVE_COMPONENTS_BRAVE_ADS_CORE_BROWSER_SERVICE_VIRTUAL_PREF_PROVIDER_H_
+#define BRAVE_COMPONENTS_BRAVE_ADS_CORE_BROWSER_SERVICE_VIRTUAL_PREF_PROVIDER_H_
+
+#include <memory>
+#include <string>
+
+#include "base/memory/raw_ptr.h"
+#include "base/values.h"
+
+class PrefService;
+
+namespace brave_ads {
+
+class VirtualPrefProvider final {
+ public:
+  class Delegate {
+   public:
+    virtual ~Delegate() = default;
+
+    virtual std::string GetChannel() const = 0;
+
+    virtual std::string GetDefaultSearchEngineName() const = 0;
+  };
+
+  VirtualPrefProvider(PrefService* local_state,
+                      std::unique_ptr<Delegate> delegate);
+
+  VirtualPrefProvider(const VirtualPrefProvider&) = delete;
+  VirtualPrefProvider& operator=(const VirtualPrefProvider&) = delete;
+
+  ~VirtualPrefProvider();
+
+  base::Value::Dict GetPrefs();
+
+ private:
+  const raw_ptr<PrefService> local_state_ = nullptr;  // Not owned.
+  const std::unique_ptr<Delegate> delegate_;
+};
+
+}  // namespace brave_ads
+
+#endif  // BRAVE_COMPONENTS_BRAVE_ADS_CORE_BROWSER_SERVICE_VIRTUAL_PREF_PROVIDER_H_
diff --git a/components/brave_ads/core/browser/service/virtual_pref_provider_unittest.cc b/components/brave_ads/core/browser/service/virtual_pref_provider_unittest.cc
new file mode 100644
index 00000000000..3720ccecb5d
--- /dev/null
+++ b/components/brave_ads/core/browser/service/virtual_pref_provider_unittest.cc
@@ -0,0 +1,229 @@
+/* Copyright (c) 2025 The Brave Authors. All rights reserved.
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this file,
+ * You can obtain one at https://mozilla.org/MPL/2.0/. */
+
+#include "brave/components/brave_ads/core/browser/service/virtual_pref_provider.h"
+
+#include <memory>
+#include <string>
+#include <utility>
+
+#include "base/memory/raw_ptr.h"
+#include "base/test/values_test_util.h"
+#include "base/values.h"
+#include "base/version_info/version_info.h"
+#include "brave/components/brave_ads/core/browser/service/virtual_pref_provider_util.h"
+#include "brave/components/brave_ads/core/public/common/locale/scoped_locale_for_testing.h"
+#include "brave/components/skus/browser/pref_names.h"
+#include "components/prefs/pref_registry_simple.h"
+#include "components/prefs/testing_pref_service.h"
+#include "testing/gmock/include/gmock/gmock.h"
+#include "testing/gtest/include/gtest/gtest.h"
+
+// npm run test -- brave_unit_tests --filter=BraveAds*
+
+namespace brave_ads {
+
+class VirtualPrefProviderDelegateMock : public VirtualPrefProvider::Delegate {
+ public:
+  MOCK_METHOD(std::string, GetChannel, (), (const));
+
+  MOCK_METHOD(std::string, GetDefaultSearchEngineName, (), (const));
+};
+
+class VirtualPrefProviderTest : public ::testing::Test {
+ public:
+  VirtualPrefProviderTest() {
+    auto delegate = std::make_unique<VirtualPrefProviderDelegateMock>();
+    delegate_ = delegate.get();
+    provider_ = std::make_unique<VirtualPrefProvider>(&pref_service_,
+                                                      std::move(delegate));
+
+    pref_service_.registry()->RegisterDictionaryPref(skus::prefs::kSkusState);
+  }
+
+  ~VirtualPrefProviderTest() override {
+    // Reset delegate to avoid dangling pointer.
+    delegate_ = nullptr;
+  }
+
+  TestingPrefServiceSimple& pref_service() { return pref_service_; }
+
+  VirtualPrefProviderDelegateMock& delegate() const { return *delegate_; }
+
+  VirtualPrefProvider& provider() const { return *provider_; }
+
+ private:
+  TestingPrefServiceSimple pref_service_;
+  raw_ptr<VirtualPrefProviderDelegateMock> delegate_ = nullptr;
+  std::unique_ptr<VirtualPrefProvider> provider_;
+};
+
+TEST_F(VirtualPrefProviderTest, BrowserBuildChannel) {
+  // Arrange
+  EXPECT_CALL(delegate(), GetChannel).WillOnce(testing::Return("release"));
+
+  // Act
+  const base::Value::Dict virtual_prefs = provider().GetPrefs();
+  const std::string* build_channel =
+      virtual_prefs.FindStringByDottedPath("[virtual]:browser.build_channel");
+  ASSERT_TRUE(build_channel);
+
+  // Assert
+  EXPECT_EQ(*build_channel, "release");
+}
+
+TEST_F(VirtualPrefProviderTest, BrowserVersion) {
+  // Act
+  const base::Value::Dict virtual_prefs = provider().GetPrefs();
+  const std::string* version =
+      virtual_prefs.FindStringByDottedPath("[virtual]:browser.version");
+  ASSERT_TRUE(version);
+
+  // Assert
+  EXPECT_EQ(*version, version_info::GetVersionNumber());
+}
+
+TEST_F(VirtualPrefProviderTest, BrowserMajorVersion) {
+  // Act
+  const base::Value::Dict virtual_prefs = provider().GetPrefs();
+  std::optional<int> major_version =
+      virtual_prefs.FindIntByDottedPath("[virtual]:browser.major_version");
+
+  // Assert
+  EXPECT_EQ(major_version, GetMajorVersion());
+}
+
+TEST_F(VirtualPrefProviderTest, BrowserMinorVersion) {
+  // Act
+  const base::Value::Dict virtual_prefs = provider().GetPrefs();
+  std::optional<int> minor_version =
+      virtual_prefs.FindIntByDottedPath("[virtual]:browser.minor_version");
+
+  // Assert
+  EXPECT_EQ(minor_version, GetMinorVersion());
+}
+
+TEST_F(VirtualPrefProviderTest, BrowserBuildVersion) {
+  // Act
+  const base::Value::Dict virtual_prefs = provider().GetPrefs();
+  std::optional<int> build_version =
+      virtual_prefs.FindIntByDottedPath("[virtual]:browser.build_version");
+
+  // Assert
+  EXPECT_EQ(build_version, GetBuildVersion());
+}
+
+TEST_F(VirtualPrefProviderTest, BrowserPatchVersion) {
+  // Act
+  const base::Value::Dict virtual_prefs = provider().GetPrefs();
+  std::optional<int> patch_version =
+      virtual_prefs.FindIntByDottedPath("[virtual]:browser.patch_version");
+
+  // Assert
+  EXPECT_EQ(patch_version, GetPatchVersion());
+}
+
+TEST_F(VirtualPrefProviderTest, OperatingSystemLocaleLanguage) {
+  // Arrange
+  const test::ScopedCurrentLanguageCode scoped_current_language_code{"en"};
+
+  // Act
+  const base::Value::Dict virtual_prefs = provider().GetPrefs();
+  const std::string* language = virtual_prefs.FindStringByDottedPath(
+      "[virtual]:operating_system.locale.language");
+  ASSERT_TRUE(language);
+
+  // Assert
+  EXPECT_EQ(*language, "en");
+}
+
+TEST_F(VirtualPrefProviderTest, OperatingSystemLocaleRegion) {
+  // Arrange
+  const test::ScopedCurrentCountryCode scoped_current_country_code{"KY"};
+
+  // Act
+  const base::Value::Dict virtual_prefs = provider().GetPrefs();
+  const std::string* region = virtual_prefs.FindStringByDottedPath(
+      "[virtual]:operating_system.locale.region");
+  ASSERT_TRUE(region);
+
+  // Assert
+  EXPECT_EQ(*region, "KY");
+}
+
+TEST_F(VirtualPrefProviderTest, OperatingSystemIsMobilePlatform) {
+  // Act
+  const base::Value::Dict virtual_prefs = provider().GetPrefs();
+  std::optional<bool> is_mobile_platform = virtual_prefs.FindBoolByDottedPath(
+      "[virtual]:operating_system.is_mobile_platform");
+
+  // Assert
+  EXPECT_EQ(is_mobile_platform, IsMobilePlatform());
+}
+
+TEST_F(VirtualPrefProviderTest, OperatingSystemName) {
+  // Act
+  const base::Value::Dict virtual_prefs = provider().GetPrefs();
+  const std::string* name =
+      virtual_prefs.FindStringByDottedPath("[virtual]:operating_system.name");
+  ASSERT_TRUE(name);
+
+  // Assert
+  EXPECT_EQ(*name, version_info::GetOSType());
+}
+
+TEST_F(VirtualPrefProviderTest, SearchEngineDefaultName) {
+  // Arrange
+  EXPECT_CALL(delegate(), GetDefaultSearchEngineName)
+      .WillOnce(testing::Return("Brave"));
+
+  // Act
+  const base::Value::Dict virtual_prefs = provider().GetPrefs();
+  const std::string* default_search_engine_name =
+      virtual_prefs.FindStringByDottedPath(
+          "[virtual]:search_engine.default_name");
+  ASSERT_TRUE(default_search_engine_name);
+
+  // Assert
+  EXPECT_EQ(*default_search_engine_name, "Brave");
+}
+
+TEST_F(VirtualPrefProviderTest, PrefsWithSkus) {
+  // Arrange
+  pref_service().SetDict(skus::prefs::kSkusState,
+                         base::Value::Dict().Set("skus:development", R"JSON({
+      "orders": {
+        "f24787ab-7bc3-46b9-bc05-65befb360cb8": {
+          "created_at": "2023-10-24T16:00:57.902289",
+          "expires_at": "2023-12-24T17:03:59.030987",
+          "last_paid_at": "2023-11-24T17:03:59.030987",
+          "location": "leo.brave.com",
+          "status": "paid"
+        }
+      }
+    })JSON"));
+
+  // Act
+  const base::Value::Dict virtual_prefs = provider().GetPrefs();
+  const base::Value::Dict* skus = virtual_prefs.FindDict("[virtual]:skus");
+  ASSERT_TRUE(skus);
+
+  // Assert
+  const base::Value::Dict expected_skus = base::test::ParseJsonDict(
+      R"JSON(
+      {
+        "development": {
+          "leo.brave.com": {
+              "created_at": "2023-10-24T16:00:57.902289",
+              "expires_at": "2023-12-24T17:03:59.030987",
+              "last_paid_at": "2023-11-24T17:03:59.030987",
+              "status": "paid"
+          }
+        }
+      })JSON");
+  EXPECT_EQ(expected_skus, *skus);
+}
+
+}  // namespace brave_ads
diff --git a/components/brave_ads/core/browser/service/virtual_pref_provider_util.cc b/components/brave_ads/core/browser/service/virtual_pref_provider_util.cc
new file mode 100644
index 00000000000..c01b3c2a51a
--- /dev/null
+++ b/components/brave_ads/core/browser/service/virtual_pref_provider_util.cc
@@ -0,0 +1,50 @@
+/* Copyright (c) 2025 The Brave Authors. All rights reserved.
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this file,
+ * You can obtain one at https://mozilla.org/MPL/2.0/. */
+
+#include "brave/components/brave_ads/core/browser/service/virtual_pref_provider_util.h"
+
+#include <cstddef>
+#include <string_view>
+#include <vector>
+
+#include "base/version.h"
+#include "base/version_info/version_info.h"
+
+namespace brave_ads {
+
+namespace {
+
+int GetVersionComponent(size_t index) {
+  const base::Version& version = version_info::GetVersion();
+  const std::vector<uint32_t>& version_components = version.components();
+  return index < version_components.size()
+             ? static_cast<int>(version_components[index])
+             : 0;
+}
+
+}  // namespace
+
+int GetMajorVersion() {
+  return GetVersionComponent(0);
+}
+
+int GetMinorVersion() {
+  return GetVersionComponent(1);
+}
+
+int GetBuildVersion() {
+  return GetVersionComponent(2);
+}
+
+int GetPatchVersion() {
+  return GetVersionComponent(3);
+}
+
+bool IsMobilePlatform() {
+  std::string_view operating_system_name = version_info::GetOSType();
+  return operating_system_name == "Android" || operating_system_name == "iOS";
+}
+
+}  // namespace brave_ads
diff --git a/components/brave_ads/core/browser/service/virtual_pref_provider_util.h b/components/brave_ads/core/browser/service/virtual_pref_provider_util.h
new file mode 100644
index 00000000000..e1c1391eddc
--- /dev/null
+++ b/components/brave_ads/core/browser/service/virtual_pref_provider_util.h
@@ -0,0 +1,23 @@
+/* Copyright (c) 2025 The Brave Authors. All rights reserved.
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this file,
+ * You can obtain one at https://mozilla.org/MPL/2.0/. */
+
+#ifndef BRAVE_COMPONENTS_BRAVE_ADS_CORE_BROWSER_SERVICE_VIRTUAL_PREF_PROVIDER_UTIL_H_
+#define BRAVE_COMPONENTS_BRAVE_ADS_CORE_BROWSER_SERVICE_VIRTUAL_PREF_PROVIDER_UTIL_H_
+
+namespace brave_ads {
+
+int GetMajorVersion();
+
+int GetMinorVersion();
+
+int GetBuildVersion();
+
+int GetPatchVersion();
+
+bool IsMobilePlatform();
+
+}  // namespace brave_ads
+
+#endif  // BRAVE_COMPONENTS_BRAVE_ADS_CORE_BROWSER_SERVICE_VIRTUAL_PREF_PROVIDER_UTIL_H_
diff --git a/components/brave_ads/core/public/BUILD.gn b/components/brave_ads/core/public/BUILD.gn
index f33bab27b74..ee1bd90919f 100644
--- a/components/brave_ads/core/public/BUILD.gn
+++ b/components/brave_ads/core/public/BUILD.gn
@@ -57,3 +57,9 @@ source_set("headers") {
 
   public_deps = [ "//brave/components/brave_ads/core/mojom" ]
 }
+
+source_set("test_support") {
+  testonly = true
+
+  sources = [ "common/locale/scoped_locale_for_testing.h" ]
+}
diff --git a/components/brave_ads/core/test/BUILD.gn b/components/brave_ads/core/test/BUILD.gn
index be80da0c70a..5279951d377 100644
--- a/components/brave_ads/core/test/BUILD.gn
+++ b/components/brave_ads/core/test/BUILD.gn
@@ -660,7 +660,6 @@ source_set("brave_ads_unit_tests") {
     "//brave/components/brave_ads/core/internal/user_engagement/site_visit/site_visit_observer_mock.h",
     "//brave/components/brave_ads/core/internal/user_engagement/site_visit/site_visit_unittest.cc",
     "//brave/components/brave_ads/core/internal/user_engagement/site_visit/site_visit_util_unittest.cc",
-    "//brave/components/brave_ads/core/public/common/locale/scoped_locale_for_testing.h",
   ]
 
   deps = [
@@ -668,6 +667,7 @@ source_set("brave_ads_unit_tests") {
     "//brave/components/brave_ads/core",
     "//brave/components/brave_ads/core/browser/service:unit_tests",
     "//brave/components/brave_ads/core/internal",
+    "//brave/components/brave_ads/core/public:test_support",
     "//brave/components/brave_news/common",
     "//brave/components/brave_rewards/core",
     "//brave/components/challenge_bypass_ristretto",
diff --git a/ios/browser/api/ads/DEPS b/ios/browser/api/ads/DEPS
index 6e01e01d936..13d4340b5f7 100644
--- a/ios/browser/api/ads/DEPS
+++ b/ios/browser/api/ads/DEPS
@@ -1,4 +1,5 @@
 include_rules = [
+  "+brave/components/brave_ads/core/browser",
   "+brave/components/brave_ads/core/mojom",
   "+brave/components/brave_ads/core/public",
   "+brave/components/brave_news/common",
diff --git a/ios/browser/api/ads/brave_ads.mm b/ios/browser/api/ads/brave_ads.mm
index e0360d9c684..898e8874cd4 100644
--- a/ios/browser/api/ads/brave_ads.mm
+++ b/ios/browser/api/ads/brave_ads.mm
@@ -28,6 +28,7 @@
 #include "base/types/optional_ref.h"
 #include "base/values.h"
 #import "brave/build/ios/mojom/cpp_transformations.h"
+#include "brave/components/brave_ads/core/browser/service/virtual_pref_provider.h"
 #include "brave/components/brave_ads/core/mojom/brave_ads.mojom.h"
 #include "brave/components/brave_ads/core/public/ad_units/inline_content_ad/inline_content_ad_info.h"
 #include "brave/components/brave_ads/core/public/ad_units/new_tab_page_ad/new_tab_page_ad_info.h"
@@ -58,6 +59,7 @@
 #import "brave/ios/browser/api/common/common_operations.h"
 #include "brave/ios/browser/brave_ads/ads_service_factory_ios.h"
 #include "brave/ios/browser/brave_ads/ads_service_impl_ios.h"
+#include "brave/ios/browser/brave_ads/virtual_pref_provider_delegate_ios.h"
 #include "build/build_config.h"
 #include "components/prefs/pref_service.h"
 #include "ios/chrome/browser/shared/model/application_context/application_context.h"
@@ -110,6 +112,7 @@ constexpr NSString* kAdsResourceComponentMetadataVersion = @".v1";
 
 @interface BraveAds () <AdsClientBridge> {
   std::unique_ptr<brave_ads::AdsClientNotifier> adsClientNotifier;
+  std::unique_ptr<brave_ads::VirtualPrefProvider> virtualPrefProvider;
   raw_ptr<brave_ads::AdsServiceImplIOS> adsService;
   nw_path_monitor_t networkMonitor;
   dispatch_queue_t monitorQueue;
@@ -152,6 +155,12 @@ constexpr NSString* kAdsResourceComponentMetadataVersion = @".v1";
     [self initObservers];
 
     adsClientNotifier = std::make_unique<brave_ads::AdsClientNotifier>();
+
+    ProfileIOS* profile = [self getLastUsedProfile];
+    CHECK(profile);
+    virtualPrefProvider = std::make_unique<brave_ads::VirtualPrefProvider>(
+        self.localStatePrefService,
+        std::make_unique<brave_ads::VirtualPrefProviderDelegateIOS>(*profile));
   }
   return self;
 }
@@ -163,6 +172,8 @@ constexpr NSString* kAdsResourceComponentMetadataVersion = @".v1";
 
   [self stopNetworkMonitor];
 
+  virtualPrefProvider.reset();
+
   [self deallocAdsClientNotifier];
 
   [self cleanupAdsService];
@@ -1435,7 +1446,11 @@ constexpr NSString* kAdsResourceComponentMetadataVersion = @".v1";
 }
 
 - (base::Value::Dict)getVirtualPrefs {
-  return {};
+  if (virtualPrefProvider == nullptr) {
+    return {};
+  }
+
+  return virtualPrefProvider->GetPrefs();
 }
 
 - (void)log:(const char*)file
diff --git a/ios/browser/brave_ads/BUILD.gn b/ios/browser/brave_ads/BUILD.gn
index 8b5ee0b6799..31542d8117a 100644
--- a/ios/browser/brave_ads/BUILD.gn
+++ b/ios/browser/brave_ads/BUILD.gn
@@ -9,13 +9,19 @@ source_set("brave_ads") {
     "ads_service_factory_ios.mm",
     "ads_service_impl_ios.h",
     "ads_service_impl_ios.mm",
+    "virtual_pref_provider_delegate_ios.h",
+    "virtual_pref_provider_delegate_ios.mm",
   ]
 
   deps = [
+    "//base/version_info",
     "//components/pref_registry",
     "//components/prefs",
+    "//components/search_engines",
+    "//ios/chrome/browser/search_engines/model",
     "//ios/chrome/browser/shared/model/profile",
     "//ios/chrome/browser/shared/model/profile:profile_keyed_service_factory",
+    "//ios/chrome/common",
     "//ios/web/public",
     "//sql",
   ]
diff --git a/ios/browser/brave_ads/virtual_pref_provider_delegate_ios.h b/ios/browser/brave_ads/virtual_pref_provider_delegate_ios.h
new file mode 100644
index 00000000000..f30f00bd5e1
--- /dev/null
+++ b/ios/browser/brave_ads/virtual_pref_provider_delegate_ios.h
@@ -0,0 +1,39 @@
+/* Copyright (c) 2025 The Brave Authors. All rights reserved.
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this file,
+ * You can obtain one at https://mozilla.org/MPL/2.0/. */
+
+#ifndef BRAVE_IOS_BROWSER_BRAVE_ADS_VIRTUAL_PREF_PROVIDER_DELEGATE_IOS_H_
+#define BRAVE_IOS_BROWSER_BRAVE_ADS_VIRTUAL_PREF_PROVIDER_DELEGATE_IOS_H_
+
+#include <string>
+
+#include "base/memory/raw_ref.h"
+#include "brave/components/brave_ads/core/browser/service/virtual_pref_provider.h"
+
+class ProfileIOS;
+
+namespace brave_ads {
+
+class VirtualPrefProviderDelegateIOS : public VirtualPrefProvider::Delegate {
+ public:
+  explicit VirtualPrefProviderDelegateIOS(ProfileIOS& profile);
+
+  VirtualPrefProviderDelegateIOS(const VirtualPrefProviderDelegateIOS&) =
+      delete;
+  VirtualPrefProviderDelegateIOS& operator=(
+      const VirtualPrefProviderDelegateIOS&) = delete;
+
+  ~VirtualPrefProviderDelegateIOS() override;
+
+  std::string GetChannel() const override;
+
+  std::string GetDefaultSearchEngineName() const override;
+
+ private:
+  const raw_ref<ProfileIOS> profile_;
+};
+
+}  // namespace brave_ads
+
+#endif  // BRAVE_IOS_BROWSER_BRAVE_ADS_VIRTUAL_PREF_PROVIDER_DELEGATE_IOS_H_
diff --git a/ios/browser/brave_ads/virtual_pref_provider_delegate_ios.mm b/ios/browser/brave_ads/virtual_pref_provider_delegate_ios.mm
new file mode 100644
index 00000000000..9009adcbf63
--- /dev/null
+++ b/ios/browser/brave_ads/virtual_pref_provider_delegate_ios.mm
@@ -0,0 +1,38 @@
+/* Copyright (c) 2025 The Brave Authors. All rights reserved.
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this file,
+ * You can obtain one at https://mozilla.org/MPL/2.0/. */
+
+#include "brave/ios/browser/brave_ads/virtual_pref_provider_delegate_ios.h"
+
+#include "base/strings/utf_string_conversions.h"
+#include "base/version_info/channel.h"
+#include "components/search_engines/template_url_data.h"
+#include "components/search_engines/template_url_prepopulate_data.h"
+#include "components/search_engines/template_url_prepopulate_data_resolver.h"
+#include "ios/chrome/browser/search_engines/model/template_url_prepopulate_data_resolver_factory.h"
+#include "ios/chrome/browser/shared/model/profile/profile_ios.h"
+#include "ios/chrome/common/channel_info.h"
+
+namespace brave_ads {
+
+VirtualPrefProviderDelegateIOS::VirtualPrefProviderDelegateIOS(
+    ProfileIOS& profile)
+    : profile_(profile) {}
+
+VirtualPrefProviderDelegateIOS::~VirtualPrefProviderDelegateIOS() = default;
+
+std::string VirtualPrefProviderDelegateIOS::GetChannel() const {
+  return std::string(version_info::GetChannelString(::GetChannel()));
+}
+
+std::string VirtualPrefProviderDelegateIOS::GetDefaultSearchEngineName() const {
+  auto* prepopulate_data_resolver =
+      ios::TemplateURLPrepopulateDataResolverFactory::GetForProfile(&*profile_);
+  const auto template_url_data = prepopulate_data_resolver->GetFallbackSearch();
+  const std::u16string& default_search_engine_name =
+      template_url_data ? template_url_data->short_name() : u"";
+  return base::UTF16ToUTF8(default_search_engine_name);
+}
+
+}  // namespace brave_ads