diff --git a/src/amd/ci/gitlab-ci-inc.yml b/src/amd/ci/gitlab-ci-inc.yml
index e41258e2b05..feab4b805c5 100644
--- a/src/amd/ci/gitlab-ci-inc.yml
+++ b/src/amd/ci/gitlab-ci-inc.yml
@@ -22,6 +22,7 @@
         - src/amd/ci/$GPU_VERSION-vkd3d-flakes.txt
         - src/amd/ci/$GPU_VERSION-vkd3d-skips.txt
         - src/amd/common/**/*
+        - src/amd/common/nir/**/*
         - src/amd/compiler/**/*
         - src/amd/llvm/**/*
         - src/amd/registers/**/*
diff --git a/src/amd/common/meson.build b/src/amd/common/meson.build
index 2fc1330873e..cf255966022 100644
--- a/src/amd/common/meson.build
+++ b/src/amd/common/meson.build
@@ -82,35 +82,6 @@ amd_common_files = files(
   'ac_rgp.h',
   'ac_msgpack.c',
   'ac_msgpack.h',
-  'ac_nir.c',
-  'ac_nir.h',
-  'ac_nir_helpers.h',
-  'ac_nir_opt_outputs.c',
-  'ac_nir_cull.c',
-  'ac_nir_create_gs_copy_shader.c',
-  'ac_nir_lower_esgs_io_to_mem.c',
-  'ac_nir_lower_global_access.c',
-  'ac_nir_lower_image_opcodes_cdna.c',
-  'ac_nir_lower_intrinsics_to_args.c',
-  'ac_nir_lower_legacy_gs.c',
-  'ac_nir_lower_legacy_vs.c',
-  'ac_nir_lower_mem_access_bit_sizes.c',
-  'ac_nir_lower_resinfo.c',
-  'ac_nir_lower_taskmesh_io_to_mem.c',
-  'ac_nir_lower_tess_io_to_mem.c',
-  'ac_nir_lower_tex.c',
-  'ac_nir_lower_ngg.c',
-  'ac_nir_lower_ngg_mesh.c',
-  'ac_nir_lower_ps_early.c',
-  'ac_nir_lower_ps_late.c',
-  'ac_nir_lower_sin_cos.c',
-  'ac_nir_meta.h',
-  'ac_nir_meta_cs_blit.c',
-  'ac_nir_meta_cs_clear_copy_buffer.c',
-  'ac_nir_meta_ps_resolve.c',
-  'ac_nir_opt_pack_half.c',
-  'ac_nir_opt_shared_append.c',
-  'ac_nir_prerast_utils.c',
   'amd_family.c',
   'ac_parse_ib.c',
   'ac_perfcounter.c',
@@ -120,6 +91,35 @@ amd_common_files = files(
   'ac_vcn_av1_default.h',
   'ac_vcn_dec.c',
   'ac_vcn_enc.c',
+  'nir/ac_nir.c',
+  'nir/ac_nir.h',
+  'nir/ac_nir_helpers.h',
+  'nir/ac_nir_opt_outputs.c',
+  'nir/ac_nir_cull.c',
+  'nir/ac_nir_create_gs_copy_shader.c',
+  'nir/ac_nir_lower_esgs_io_to_mem.c',
+  'nir/ac_nir_lower_global_access.c',
+  'nir/ac_nir_lower_image_opcodes_cdna.c',
+  'nir/ac_nir_lower_intrinsics_to_args.c',
+  'nir/ac_nir_lower_legacy_gs.c',
+  'nir/ac_nir_lower_legacy_vs.c',
+  'nir/ac_nir_lower_mem_access_bit_sizes.c',
+  'nir/ac_nir_lower_resinfo.c',
+  'nir/ac_nir_lower_taskmesh_io_to_mem.c',
+  'nir/ac_nir_lower_tess_io_to_mem.c',
+  'nir/ac_nir_lower_tex.c',
+  'nir/ac_nir_lower_ngg.c',
+  'nir/ac_nir_lower_ngg_mesh.c',
+  'nir/ac_nir_lower_ps_early.c',
+  'nir/ac_nir_lower_ps_late.c',
+  'nir/ac_nir_lower_sin_cos.c',
+  'nir/ac_nir_meta.h',
+  'nir/ac_nir_meta_cs_blit.c',
+  'nir/ac_nir_meta_cs_clear_copy_buffer.c',
+  'nir/ac_nir_meta_ps_resolve.c',
+  'nir/ac_nir_opt_pack_half.c',
+  'nir/ac_nir_opt_shared_append.c',
+  'nir/ac_nir_prerast_utils.c',
 )
 
 if not with_platform_windows
diff --git a/src/amd/common/ac_nir.c b/src/amd/common/nir/ac_nir.c
similarity index 100%
rename from src/amd/common/ac_nir.c
rename to src/amd/common/nir/ac_nir.c
diff --git a/src/amd/common/ac_nir.h b/src/amd/common/nir/ac_nir.h
similarity index 100%
rename from src/amd/common/ac_nir.h
rename to src/amd/common/nir/ac_nir.h
diff --git a/src/amd/common/ac_nir_create_gs_copy_shader.c b/src/amd/common/nir/ac_nir_create_gs_copy_shader.c
similarity index 100%
rename from src/amd/common/ac_nir_create_gs_copy_shader.c
rename to src/amd/common/nir/ac_nir_create_gs_copy_shader.c
diff --git a/src/amd/common/ac_nir_cull.c b/src/amd/common/nir/ac_nir_cull.c
similarity index 100%
rename from src/amd/common/ac_nir_cull.c
rename to src/amd/common/nir/ac_nir_cull.c
diff --git a/src/amd/common/ac_nir_helpers.h b/src/amd/common/nir/ac_nir_helpers.h
similarity index 100%
rename from src/amd/common/ac_nir_helpers.h
rename to src/amd/common/nir/ac_nir_helpers.h
diff --git a/src/amd/common/ac_nir_lower_esgs_io_to_mem.c b/src/amd/common/nir/ac_nir_lower_esgs_io_to_mem.c
similarity index 100%
rename from src/amd/common/ac_nir_lower_esgs_io_to_mem.c
rename to src/amd/common/nir/ac_nir_lower_esgs_io_to_mem.c
diff --git a/src/amd/common/ac_nir_lower_global_access.c b/src/amd/common/nir/ac_nir_lower_global_access.c
similarity index 100%
rename from src/amd/common/ac_nir_lower_global_access.c
rename to src/amd/common/nir/ac_nir_lower_global_access.c
diff --git a/src/amd/common/ac_nir_lower_image_opcodes_cdna.c b/src/amd/common/nir/ac_nir_lower_image_opcodes_cdna.c
similarity index 100%
rename from src/amd/common/ac_nir_lower_image_opcodes_cdna.c
rename to src/amd/common/nir/ac_nir_lower_image_opcodes_cdna.c
diff --git a/src/amd/common/ac_nir_lower_intrinsics_to_args.c b/src/amd/common/nir/ac_nir_lower_intrinsics_to_args.c
similarity index 100%
rename from src/amd/common/ac_nir_lower_intrinsics_to_args.c
rename to src/amd/common/nir/ac_nir_lower_intrinsics_to_args.c
diff --git a/src/amd/common/ac_nir_lower_legacy_gs.c b/src/amd/common/nir/ac_nir_lower_legacy_gs.c
similarity index 100%
rename from src/amd/common/ac_nir_lower_legacy_gs.c
rename to src/amd/common/nir/ac_nir_lower_legacy_gs.c
diff --git a/src/amd/common/ac_nir_lower_legacy_vs.c b/src/amd/common/nir/ac_nir_lower_legacy_vs.c
similarity index 100%
rename from src/amd/common/ac_nir_lower_legacy_vs.c
rename to src/amd/common/nir/ac_nir_lower_legacy_vs.c
diff --git a/src/amd/common/ac_nir_lower_mem_access_bit_sizes.c b/src/amd/common/nir/ac_nir_lower_mem_access_bit_sizes.c
similarity index 100%
rename from src/amd/common/ac_nir_lower_mem_access_bit_sizes.c
rename to src/amd/common/nir/ac_nir_lower_mem_access_bit_sizes.c
diff --git a/src/amd/common/ac_nir_lower_ngg.c b/src/amd/common/nir/ac_nir_lower_ngg.c
similarity index 100%
rename from src/amd/common/ac_nir_lower_ngg.c
rename to src/amd/common/nir/ac_nir_lower_ngg.c
diff --git a/src/amd/common/ac_nir_lower_ngg_mesh.c b/src/amd/common/nir/ac_nir_lower_ngg_mesh.c
similarity index 100%
rename from src/amd/common/ac_nir_lower_ngg_mesh.c
rename to src/amd/common/nir/ac_nir_lower_ngg_mesh.c
diff --git a/src/amd/common/ac_nir_lower_ps_early.c b/src/amd/common/nir/ac_nir_lower_ps_early.c
similarity index 100%
rename from src/amd/common/ac_nir_lower_ps_early.c
rename to src/amd/common/nir/ac_nir_lower_ps_early.c
diff --git a/src/amd/common/ac_nir_lower_ps_late.c b/src/amd/common/nir/ac_nir_lower_ps_late.c
similarity index 100%
rename from src/amd/common/ac_nir_lower_ps_late.c
rename to src/amd/common/nir/ac_nir_lower_ps_late.c
diff --git a/src/amd/common/ac_nir_lower_resinfo.c b/src/amd/common/nir/ac_nir_lower_resinfo.c
similarity index 100%
rename from src/amd/common/ac_nir_lower_resinfo.c
rename to src/amd/common/nir/ac_nir_lower_resinfo.c
diff --git a/src/amd/common/ac_nir_lower_sin_cos.c b/src/amd/common/nir/ac_nir_lower_sin_cos.c
similarity index 100%
rename from src/amd/common/ac_nir_lower_sin_cos.c
rename to src/amd/common/nir/ac_nir_lower_sin_cos.c
diff --git a/src/amd/common/ac_nir_lower_taskmesh_io_to_mem.c b/src/amd/common/nir/ac_nir_lower_taskmesh_io_to_mem.c
similarity index 100%
rename from src/amd/common/ac_nir_lower_taskmesh_io_to_mem.c
rename to src/amd/common/nir/ac_nir_lower_taskmesh_io_to_mem.c
diff --git a/src/amd/common/ac_nir_lower_tess_io_to_mem.c b/src/amd/common/nir/ac_nir_lower_tess_io_to_mem.c
similarity index 100%
rename from src/amd/common/ac_nir_lower_tess_io_to_mem.c
rename to src/amd/common/nir/ac_nir_lower_tess_io_to_mem.c
diff --git a/src/amd/common/ac_nir_lower_tex.c b/src/amd/common/nir/ac_nir_lower_tex.c
similarity index 100%
rename from src/amd/common/ac_nir_lower_tex.c
rename to src/amd/common/nir/ac_nir_lower_tex.c
diff --git a/src/amd/common/ac_nir_meta.h b/src/amd/common/nir/ac_nir_meta.h
similarity index 100%
rename from src/amd/common/ac_nir_meta.h
rename to src/amd/common/nir/ac_nir_meta.h
diff --git a/src/amd/common/ac_nir_meta_cs_blit.c b/src/amd/common/nir/ac_nir_meta_cs_blit.c
similarity index 100%
rename from src/amd/common/ac_nir_meta_cs_blit.c
rename to src/amd/common/nir/ac_nir_meta_cs_blit.c
diff --git a/src/amd/common/ac_nir_meta_cs_clear_copy_buffer.c b/src/amd/common/nir/ac_nir_meta_cs_clear_copy_buffer.c
similarity index 100%
rename from src/amd/common/ac_nir_meta_cs_clear_copy_buffer.c
rename to src/amd/common/nir/ac_nir_meta_cs_clear_copy_buffer.c
diff --git a/src/amd/common/ac_nir_meta_ps_resolve.c b/src/amd/common/nir/ac_nir_meta_ps_resolve.c
similarity index 100%
rename from src/amd/common/ac_nir_meta_ps_resolve.c
rename to src/amd/common/nir/ac_nir_meta_ps_resolve.c
diff --git a/src/amd/common/ac_nir_opt_outputs.c b/src/amd/common/nir/ac_nir_opt_outputs.c
similarity index 100%
rename from src/amd/common/ac_nir_opt_outputs.c
rename to src/amd/common/nir/ac_nir_opt_outputs.c
diff --git a/src/amd/common/ac_nir_opt_pack_half.c b/src/amd/common/nir/ac_nir_opt_pack_half.c
similarity index 100%
rename from src/amd/common/ac_nir_opt_pack_half.c
rename to src/amd/common/nir/ac_nir_opt_pack_half.c
diff --git a/src/amd/common/ac_nir_opt_shared_append.c b/src/amd/common/nir/ac_nir_opt_shared_append.c
similarity index 100%
rename from src/amd/common/ac_nir_opt_shared_append.c
rename to src/amd/common/nir/ac_nir_opt_shared_append.c
diff --git a/src/amd/common/ac_nir_prerast_utils.c b/src/amd/common/nir/ac_nir_prerast_utils.c
similarity index 100%
rename from src/amd/common/ac_nir_prerast_utils.c
rename to src/amd/common/nir/ac_nir_prerast_utils.c
diff --git a/src/amd/compiler/aco_instruction_selection.cpp b/src/amd/compiler/aco_instruction_selection.cpp
index fb30a5014da..5dbc0e9e0e3 100644
--- a/src/amd/compiler/aco_instruction_selection.cpp
+++ b/src/amd/compiler/aco_instruction_selection.cpp
@@ -13,7 +13,7 @@
 
 #include "common/ac_descriptors.h"
 #include "common/ac_gpu_info.h"
-#include "common/ac_nir.h"
+#include "common/nir/ac_nir.h"
 #include "common/sid.h"
 
 #include "util/fast_idiv_by_const.h"
diff --git a/src/amd/compiler/aco_instruction_selection_setup.cpp b/src/amd/compiler/aco_instruction_selection_setup.cpp
index b9d08daa672..091fa1b3393 100644
--- a/src/amd/compiler/aco_instruction_selection_setup.cpp
+++ b/src/amd/compiler/aco_instruction_selection_setup.cpp
@@ -6,7 +6,7 @@
 
 #include "aco_instruction_selection.h"
 
-#include "common/ac_nir.h"
+#include "common/nir/ac_nir.h"
 #include "common/sid.h"
 
 #include "nir_control_flow.h"
diff --git a/src/amd/compiler/tests/helpers.cpp b/src/amd/compiler/tests/helpers.cpp
index 0825c3f4be4..9dc1afe5bdc 100644
--- a/src/amd/compiler/tests/helpers.cpp
+++ b/src/amd/compiler/tests/helpers.cpp
@@ -6,7 +6,7 @@
 #include "helpers.h"
 
 #include "common/amd_family.h"
-#include "common/ac_nir.h"
+#include "common/nir/ac_nir.h"
 #include "vk_format.h"
 
 #include <llvm-c/Target.h>
diff --git a/src/meson.build b/src/meson.build
index c382798c0a5..ad32e56bb1b 100644
--- a/src/meson.build
+++ b/src/meson.build
@@ -11,7 +11,7 @@ inc_mapi = include_directories('mapi')
 inc_src = include_directories('.')
 inc_gallium = include_directories('gallium/include')
 inc_gallium_aux = include_directories('gallium/auxiliary')
-inc_amd_common = include_directories('amd/common')
+inc_amd_common = include_directories('amd/common', 'amd/common/nir')
 inc_tool = include_directories('tool')
 inc_virtio_gpu = include_directories('virtio/virtio-gpu')
 inc_frontends = include_directories('gallium/frontends')