diff --git a/include/linux/context_tracking.h b/include/linux/context_tracking.h
index 365f4a61bf04..fc09d7b0dacf 100644
--- a/include/linux/context_tracking.h
+++ b/include/linux/context_tracking.h
@@ -3,6 +3,7 @@
 
 #include <linux/sched.h>
 #include <linux/percpu.h>
+#include <linux/vtime.h>
 #include <asm/ptrace.h>
 
 struct context_tracking {
@@ -19,6 +20,26 @@ struct context_tracking {
 	} state;
 };
 
+static inline void __guest_enter(void)
+{
+	/*
+	 * This is running in ioctl context so we can avoid
+	 * the call to vtime_account() with its unnecessary idle check.
+	 */
+	vtime_account_system(current);
+	current->flags |= PF_VCPU;
+}
+
+static inline void __guest_exit(void)
+{
+	/*
+	 * This is running in ioctl context so we can avoid
+	 * the call to vtime_account() with its unnecessary idle check.
+	 */
+	vtime_account_system(current);
+	current->flags &= ~PF_VCPU;
+}
+
 #ifdef CONFIG_CONTEXT_TRACKING
 DECLARE_PER_CPU(struct context_tracking, context_tracking);
 
@@ -35,6 +56,9 @@ static inline bool context_tracking_active(void)
 extern void user_enter(void);
 extern void user_exit(void);
 
+extern void guest_enter(void);
+extern void guest_exit(void);
+
 static inline enum ctx_state exception_enter(void)
 {
 	enum ctx_state prev_ctx;
@@ -57,6 +81,17 @@ extern void context_tracking_task_switch(struct task_struct *prev,
 static inline bool context_tracking_in_user(void) { return false; }
 static inline void user_enter(void) { }
 static inline void user_exit(void) { }
+
+static inline void guest_enter(void)
+{
+	__guest_enter();
+}
+
+static inline void guest_exit(void)
+{
+	__guest_exit();
+}
+
 static inline enum ctx_state exception_enter(void) { return 0; }
 static inline void exception_exit(enum ctx_state prev_ctx) { }
 static inline void context_tracking_task_switch(struct task_struct *prev,
diff --git a/include/linux/kvm_host.h b/include/linux/kvm_host.h
index f0eea07d2c2b..8db53cfaccdb 100644
--- a/include/linux/kvm_host.h
+++ b/include/linux/kvm_host.h
@@ -23,6 +23,7 @@
 #include <linux/ratelimit.h>
 #include <linux/err.h>
 #include <linux/irqflags.h>
+#include <linux/context_tracking.h>
 #include <asm/signal.h>
 
 #include <linux/kvm.h>
@@ -760,42 +761,6 @@ static inline int kvm_iommu_unmap_guest(struct kvm *kvm)
 }
 #endif
 
-static inline void __guest_enter(void)
-{
-	/*
-	 * This is running in ioctl context so we can avoid
-	 * the call to vtime_account() with its unnecessary idle check.
-	 */
-	vtime_account_system(current);
-	current->flags |= PF_VCPU;
-}
-
-static inline void __guest_exit(void)
-{
-	/*
-	 * This is running in ioctl context so we can avoid
-	 * the call to vtime_account() with its unnecessary idle check.
-	 */
-	vtime_account_system(current);
-	current->flags &= ~PF_VCPU;
-}
-
-#ifdef CONFIG_CONTEXT_TRACKING
-extern void guest_enter(void);
-extern void guest_exit(void);
-
-#else /* !CONFIG_CONTEXT_TRACKING */
-static inline void guest_enter(void)
-{
-	__guest_enter();
-}
-
-static inline void guest_exit(void)
-{
-	__guest_exit();
-}
-#endif /* !CONFIG_CONTEXT_TRACKING */
-
 static inline void kvm_guest_enter(void)
 {
 	unsigned long flags;
diff --git a/kernel/context_tracking.c b/kernel/context_tracking.c
index 65349f07b878..85bdde1137eb 100644
--- a/kernel/context_tracking.c
+++ b/kernel/context_tracking.c
@@ -15,7 +15,6 @@
  */
 
 #include <linux/context_tracking.h>
-#include <linux/kvm_host.h>
 #include <linux/rcupdate.h>
 #include <linux/sched.h>
 #include <linux/hardirq.h>