diff --git a/Android.bp b/Android.bp
index b81820a..558810c 100644
--- a/Android.bp
+++ b/Android.bp
@@ -126,6 +126,9 @@
     }) + select(soong_config_variable("ANDROID", "PRODUCT_PRECOMPILED_SEPOLICY"), {
         true: ["plat_sepolicy_and_mapping.sha256"],
         default: [],
+    }) + select(release_flag("RELEASE_AVF_ENABLE_VM_TO_TEE_SERVICES_ALLOWLIST"), {
+        true: ["plat_tee_service_contexts"],
+        default: [],
     }),
 }
 
@@ -1024,6 +1027,9 @@
         default: [
             "system_ext_202404.compat.cil",
         ],
+    }) + select(release_flag("RELEASE_AVF_ENABLE_VM_TO_TEE_SERVICES_ALLOWLIST"), {
+        true: ["system_ext_tee_service_contexts"],
+        default: [],
     }),
     system_ext_specific: true,
 }
@@ -1060,6 +1066,9 @@
         default: [
             "product_202404.cil",
         ],
+    }) + select(release_flag("RELEASE_AVF_ENABLE_VM_TO_TEE_SERVICES_ALLOWLIST"), {
+        true: ["product_tee_service_contexts"],
+        default: [],
     }),
     product_specific: true,
 }
@@ -1097,7 +1106,10 @@
         "vendor_bug_map",
         "vndservice_contexts",
         "vndservice_contexts_test",
-    ],
+    ] + select(release_flag("RELEASE_AVF_ENABLE_VM_TO_TEE_SERVICES_ALLOWLIST"), {
+        true: ["vendor_tee_service_contexts"],
+        default: [],
+    }),
     vendor: true,
 }
 
@@ -1201,6 +1213,9 @@
     }) + select(soong_config_variable("ANDROID", "RELEASE_BOARD_API_LEVEL_FROZEN"), {
         true: ["se_freeze_test"],
         default: [],
+    }) + select(release_flag("RELEASE_AVF_ENABLE_VM_TO_TEE_SERVICES_ALLOWLIST"), {
+        true: ["plat_tee_service_contexts"],
+        default: [],
     }),
 }
 
diff --git a/build/soong/selinux_contexts.go b/build/soong/selinux_contexts.go
index 330e02f..c96dda5 100644
--- a/build/soong/selinux_contexts.go
+++ b/build/soong/selinux_contexts.go
@@ -91,6 +91,7 @@
 	android.RegisterModuleType("keystore2_key_contexts", keystoreKeyFactory)
 	android.RegisterModuleType("seapp_contexts", seappFactory)
 	android.RegisterModuleType("vndservice_contexts", vndServiceFactory)
+	android.RegisterModuleType("tee_service_contexts", teeServiceFactory)
 
 	android.RegisterModuleType("file_contexts_test", fileContextsTestFactory)
 	android.RegisterModuleType("property_contexts_test", propertyContextsTestFactory)
@@ -538,6 +539,12 @@
 	return m
 }
 
+func teeServiceFactory() android.Module {
+	m := newModule()
+	m.build = m.buildGeneralContexts
+	return m
+}
+
 func seappFactory() android.Module {
 	m := newModule()
 	m.build = m.buildSeappContexts
diff --git a/contexts/Android.bp b/contexts/Android.bp
index 850601f..08a4f64 100644
--- a/contexts/Android.bp
+++ b/contexts/Android.bp
@@ -68,6 +68,11 @@
     srcs: ["vndservice_contexts"],
 }
 
+se_build_files {
+    name: "tee_service_contexts_files",
+    srcs: ["tee_service_contexts"],
+}
+
 file_contexts {
     name: "plat_file_contexts",
     defaults: ["contexts_flags_defaults"],
@@ -614,3 +619,34 @@
     name: "fuzzer_bindings_test",
     srcs: [":plat_service_contexts"],
 }
+
+tee_service_contexts {
+    name: "plat_tee_service_contexts",
+    defaults: ["contexts_flags_defaults"],
+    srcs: [":tee_service_contexts_files{.plat_private}"],
+}
+
+tee_service_contexts {
+    name: "system_ext_tee_service_contexts",
+    defaults: ["contexts_flags_defaults"],
+    srcs: [":tee_service_contexts_files{.system_ext_private}"],
+    system_ext_specific: true,
+}
+
+tee_service_contexts {
+    name: "product_tee_service_contexts",
+    defaults: ["contexts_flags_defaults"],
+    srcs: [":tee_service_contexts_files{.product_private}"],
+    product_specific: true,
+}
+
+tee_service_contexts {
+    name: "vendor_tee_service_contexts",
+    defaults: ["contexts_flags_defaults"],
+    srcs: [
+        ":tee_service_contexts_files{.plat_vendor}",
+        ":tee_service_contexts_files{.vendor}",
+        ":tee_service_contexts_files{.reqd_mask}",
+    ],
+    soc_specific: true,
+}
diff --git a/contexts/plat_file_contexts_test b/contexts/plat_file_contexts_test
index 7400a33..51d27d3 100644
--- a/contexts/plat_file_contexts_test
+++ b/contexts/plat_file_contexts_test
@@ -65,6 +65,7 @@
 /vendor_seapp_contexts                                            seapp_contexts_file
 /plat_seapp_contexts                                              seapp_contexts_file
 /sepolicy                                                         sepolicy_file
+/plat_tee_service_contexts                                        tee_service_contexts_file
 /plat_service_contexts                                            service_contexts_file
 /plat_hwservice_contexts                                          hwservice_contexts_file
 /plat_keystore2_key_contexts                                      keystore2_key_contexts_file
@@ -452,6 +453,7 @@
 #/system/etc/selinux/mapping/30.compat.0.cil                      sepolicy_file
 /system/etc/selinux/plat_mac_permissions.xml                      mac_perms_file
 /system/etc/selinux/plat_property_contexts                        property_contexts_file
+/system/etc/selinux/plat_tee_service_contexts                     tee_service_contexts_file
 /system/etc/selinux/plat_service_contexts                         service_contexts_file
 /system/etc/selinux/plat_hwservice_contexts                       hwservice_contexts_file
 /system/etc/selinux/plat_keystore2_key_contexts                   keystore2_key_contexts_file
@@ -689,6 +691,8 @@
 /vendor/odm/etc/selinux/odm_keystore2_key_contexts                keystore2_key_contexts_file
 /odm/etc/selinux/odm_mac_permissions.xml                          mac_perms_file
 /vendor/odm/etc/selinux/odm_mac_permissions.xml                   mac_perms_file
+/odm/etc/selinux/odm_tee_service_contexts                         tee_service_contexts_file
+/vendor/odm//etc/selinux/odm_tee_service_contexts                 tee_service_contexts_file
 
 /product                                                          system_file
 /product/does_not_exist                                           system_file
@@ -717,6 +721,8 @@
 /system/product/etc/selinux/product_service_contexts              service_contexts_file
 /product/etc/selinux/product_mac_permissions.xml                  mac_perms_file
 /system/product/etc/selinux/product_mac_permissions.xml           mac_perms_file
+/product/etc/selinux/product_tee_service_contexts                 tee_service_contexts_file
+/system/product/etc/selinux/product_tee_service_contexts          tee_service_contexts_file
 
 /product/lib                                                      system_lib_file
 /product/lib/does_not_exist                                       system_lib_file
@@ -761,6 +767,8 @@
 /system/system_ext/etc/selinux/system_ext_mac_permissions.xml     mac_perms_file
 /system_ext/etc/selinux/userdebug_plat_sepolicy.cil               sepolicy_file
 /system/system_ext/etc/selinux/userdebug_plat_sepolicy.cil        sepolicy_file
+/system_ext/etc/selinux/system_ext_tee_service_contexts           tee_service_contexts_file
+/system/system_ext/etc/selinux/system_ext_tee_service_contexts    tee_service_contexts_file
 
 /system_ext/bin/aidl_lazy_test_server                             aidl_lazy_test_server_exec
 /system/system_ext/bin/aidl_lazy_test_server                      aidl_lazy_test_server_exec
diff --git a/flagging/Android.bp b/flagging/Android.bp
index 5466d2a..f68375b 100644
--- a/flagging/Android.bp
+++ b/flagging/Android.bp
@@ -23,6 +23,7 @@
         "RELEASE_AVF_ENABLE_LLPVM_CHANGES",
         "RELEASE_AVF_ENABLE_NETWORK",
         "RELEASE_AVF_ENABLE_MICROFUCHSIA",
+        "RELEASE_AVF_ENABLE_VM_TO_TEE_SERVICES_ALLOWLIST",
         "RELEASE_AVF_ENABLE_WIDEVINE_PVM",
         "RELEASE_RANGING_STACK",
         "RELEASE_READ_FROM_NEW_STORAGE",
diff --git a/private/access_vectors b/private/access_vectors
index 9d82ac8..f91c1a4 100644
--- a/private/access_vectors
+++ b/private/access_vectors
@@ -807,3 +807,8 @@
 {
 	create
 }
+
+class tee_service
+{
+	use
+}
diff --git a/private/attributes b/private/attributes
index 7e25e94..13479c9 100644
--- a/private/attributes
+++ b/private/attributes
@@ -27,3 +27,7 @@
 # WARNING: USING THE update_provider ATTRIBUTE WILL CAUSE CTS TO FAIL!
 attribute update_provider;
 expandattribute update_provider false;
+
+until_board_api(202504, `
+    attribute tee_service_type;
+')
diff --git a/private/file.te b/private/file.te
index 60aa5d5..df17906 100644
--- a/private/file.te
+++ b/private/file.te
@@ -244,5 +244,10 @@
     # boot otas for 16KB developer option
     type vendor_boot_ota_file, vendor_file_type, file_type;
 ')
+
+until_board_api(202504, `
+    type tee_service_contexts_file, system_file_type, file_type;
+')
+
 ## END Types added in 202504 in public/file.te
 
diff --git a/private/file_contexts b/private/file_contexts
index a957f24..20ef9b8 100644
--- a/private/file_contexts
+++ b/private/file_contexts
@@ -83,6 +83,7 @@
 /vendor_seapp_contexts      u:object_r:seapp_contexts_file:s0
 /plat_seapp_contexts     u:object_r:seapp_contexts_file:s0
 /sepolicy           u:object_r:sepolicy_file:s0
+/plat_tee_service_contexts   u:object_r:tee_service_contexts_file:s0
 /plat_service_contexts   u:object_r:service_contexts_file:s0
 /plat_hwservice_contexts   u:object_r:hwservice_contexts_file:s0
 /plat_keystore2_key_contexts u:object_r:keystore2_key_contexts_file:s0
@@ -377,6 +378,7 @@
 /system/etc/selinux/mapping/[0-9]+\.[0-9]+(\.compat)?\.cil       u:object_r:sepolicy_file:s0
 /system/etc/selinux/plat_mac_permissions\.xml u:object_r:mac_perms_file:s0
 /system/etc/selinux/plat_property_contexts  u:object_r:property_contexts_file:s0
+/system/etc/selinux/plat_tee_service_contexts  u:object_r:tee_service_contexts_file:s0
 /system/etc/selinux/plat_service_contexts  u:object_r:service_contexts_file:s0
 /system/etc/selinux/plat_hwservice_contexts  u:object_r:hwservice_contexts_file:s0
 /system/etc/selinux/plat_keystore2_key_contexts  u:object_r:keystore2_key_contexts_file:s0
@@ -493,6 +495,7 @@
 /(odm|vendor/odm)/etc/selinux/odm_hwservice_contexts            u:object_r:hwservice_contexts_file:s0
 /(odm|vendor/odm)/etc/selinux/odm_keystore2_key_contexts        u:object_r:keystore2_key_contexts_file:s0
 /(odm|vendor/odm)/etc/selinux/odm_mac_permissions\.xml          u:object_r:mac_perms_file:s0
+/(odm|vendor/odm)/etc/selinux/odm_tee_service_contexts          u:object_r:tee_service_contexts_file:s0
 
 #############################
 # Product files
@@ -509,6 +512,7 @@
 /(product|system/product)/etc/selinux/product_seapp_contexts     u:object_r:seapp_contexts_file:s0
 /(product|system/product)/etc/selinux/product_service_contexts   u:object_r:service_contexts_file:s0
 /(product|system/product)/etc/selinux/product_mac_permissions\.xml u:object_r:mac_perms_file:s0
+/(product|system/product)/etc/selinux/product_tee_service_contexts  u:object_r:tee_service_contexts_file:s0
 
 /(product|system/product)/lib(64)?(/.*)?                         u:object_r:system_lib_file:s0
 
@@ -545,6 +549,7 @@
 /(system_ext|system/system_ext)/lib(64)?(/.*)?      u:object_r:system_lib_file:s0
 
 /(system_ext|system/system_ext)/etc/aconfig(/.*)?                u:object_r:system_aconfig_storage_file:s0
+/(system_ext|system/system_ext)/etc/selinux/system_ext_tee_service_contexts  u:object_r:tee_service_contexts_file:s0
 
 #############################
 # VendorDlkm files
diff --git a/private/security_classes b/private/security_classes
index 1d13d9f..0537214 100644
--- a/private/security_classes
+++ b/private/security_classes
@@ -172,3 +172,6 @@
 
 class drmservice                # userspace
 # FLASK
+
+# Permissions for VMs to access SMC services
+class tee_service            		# userspace
diff --git a/private/shell.te b/private/shell.te
index 38c5ac8..70f296e 100644
--- a/private/shell.te
+++ b/private/shell.te
@@ -483,6 +483,9 @@
   allow shell linux_vm_setup_exec:file { entrypoint r_file_perms };
 ')
 
+allow shell tee_service_contexts_file:file r_file_perms;
+allow shell test_pkvm_tee_service:tee_service use;
+
 # Everything is labeled as rootfs in recovery mode. Allow shell to
 # execute them.
 recovery_only(`
diff --git a/private/tee_service_contexts b/private/tee_service_contexts
new file mode 100644
index 0000000..89eceae
--- /dev/null
+++ b/private/tee_service_contexts
@@ -0,0 +1,13 @@
+# Tee services contexts.
+#
+# This file defines all tee services available to VMs.
+# This file is read by virtmngr.
+#
+# Format:
+# <tee_service_name> <label>
+#
+# <tee_service_name> must be a string
+
+# Example tee service that can be used for end-to-end integration of
+# custom smcs filtering on devices with pkvm hypervisor.
+test_pkvm_tee_service u:object_r:test_pkvm_tee_service:s0
diff --git a/private/tee_services.te b/private/tee_services.te
new file mode 100644
index 0000000..320f8b7
--- /dev/null
+++ b/private/tee_services.te
@@ -0,0 +1,6 @@
+# Specify tee_services in this file.
+# Please keep the names in the alphabetical order and comment each new entry.
+
+# An example tee_service that can be used to test end-to-end integration of custom
+# smcs filtering feature on a device with pkvm hypervisor.
+type test_pkvm_tee_service, tee_service_type;
diff --git a/private/virtualizationmanager.te b/private/virtualizationmanager.te
index 023e3e9..ca72279 100644
--- a/private/virtualizationmanager.te
+++ b/private/virtualizationmanager.te
@@ -135,3 +135,10 @@
     allow virtualizationmanager tun_device:chr_file rw_file_perms;
     allow virtualizationmanager vmnic:fd use;
 ')
+
+# virtualizationmanager reads tee_service_contexts_file to determine if VM is allowed
+# to access requested tee services
+allow virtualizationmanager tee_service_contexts_file:file r_file_perms;
+# virtualizationmanager uses libselinux to check if VM is allowed to access requested
+# tee services.
+selinux_check_access(virtualizationmanager)
diff --git a/public/attributes b/public/attributes
index 0503450..6e11b86 100644
--- a/public/attributes
+++ b/public/attributes
@@ -452,3 +452,8 @@
 
 # All types of ART properties.
 attribute dalvik_config_prop_type;
+
+# All tee services that can be accessed by VMs
+starting_at_board_api(202504, `
+    attribute tee_service_type;
+')
diff --git a/public/file.te b/public/file.te
index 4a2fc9f..94483a3 100644
--- a/public/file.te
+++ b/public/file.te
@@ -649,6 +649,7 @@
 
 starting_at_board_api(202504, `
     type sysfs_udc, fs_type, sysfs_type;
+    type tee_service_contexts_file, system_file_type, file_type;
 ')
 
 # system/sepolicy/public is for vendor-facing type and attribute definitions.