diff --git a/contrib/libpcap/grammar.y b/contrib/libpcap/grammar.y
index 30755f5051bb..12a326e32f6e 100644
--- a/contrib/libpcap/grammar.y
+++ b/contrib/libpcap/grammar.y
@@ -56,7 +56,7 @@ struct rtentry;
 #include "gencode.h"
 #ifdef HAVE_NET_PFVAR_H
 #include <net/if.h>
-#include <net/pf.h>
+#include <netpfil/pf/pf.h>
 #include <net/if_pflog.h>
 #endif
 #include "ieee80211.h"
diff --git a/etc/mtree/BSD.include.dist b/etc/mtree/BSD.include.dist
index 76cdf9488d44..667d576523dc 100644
--- a/etc/mtree/BSD.include.dist
+++ b/etc/mtree/BSD.include.dist
@@ -289,6 +289,10 @@
         sig
         ..
     ..
+    netpfil
+        pf
+        ..
+    ..
     netsmb
     ..
     nfs
diff --git a/include/Makefile b/include/Makefile
index 1f55f4e1d095..76f521d22227 100644
--- a/include/Makefile
+++ b/include/Makefile
@@ -287,6 +287,13 @@ symlinks:
 		ln -fs ../../../sys/contrib/ipfilter/netinet/$$h \
 		    ${DESTDIR}${INCLUDEDIR}/netinet; \
 	done
+.endif
+.if ${MK_PF} != "no"
+	cd ${.CURDIR}/../sys/netpfil/pf; \
+	for h in *.h; do \
+		ln -fs ../../../../sys/netpfil/pf/$$h \
+		    ${DESTDIR}${INCLUDEDIR}/netpfil/pf; \
+	done
 .endif
 	cd ${.CURDIR}/../sys/crypto; \
 	for h in rijndael/rijndael.h; do \
diff --git a/sys/contrib/altq/altq/altq_cbq.c b/sys/contrib/altq/altq/altq_cbq.c
index 9f8f9ec6e0e9..3991d1d927c8 100644
--- a/sys/contrib/altq/altq/altq_cbq.c
+++ b/sys/contrib/altq/altq/altq_cbq.c
@@ -57,9 +57,9 @@
 #include <net/if_var.h>
 #include <netinet/in.h>
 
-#include <net/pf.h>
-#include <net/pf_altq.h>
-#include <net/pf_mtag.h>
+#include <netpfil/pf/pf.h>
+#include <netpfil/pf/pf_altq.h>
+#include <netpfil/pf/pf_mtag.h>
 #include <altq/altq.h>
 #include <altq/altq_cbq.h>
 #ifdef ALTQ3_COMPAT
diff --git a/sys/contrib/altq/altq/altq_hfsc.c b/sys/contrib/altq/altq/altq_hfsc.c
index e525aad9e4f8..03630167fc60 100644
--- a/sys/contrib/altq/altq/altq_hfsc.c
+++ b/sys/contrib/altq/altq/altq_hfsc.c
@@ -69,9 +69,9 @@
 #include <net/if_var.h>
 #include <netinet/in.h>
 
-#include <net/pf.h>
-#include <net/pf_altq.h>
-#include <net/pf_mtag.h>
+#include <netpfil/pf/pf.h>
+#include <netpfil/pf/pf_altq.h>
+#include <netpfil/pf/pf_mtag.h>
 #include <altq/altq.h>
 #include <altq/altq_hfsc.h>
 #ifdef ALTQ3_COMPAT
diff --git a/sys/contrib/altq/altq/altq_priq.c b/sys/contrib/altq/altq/altq_priq.c
index fd70bde71596..3ce65dc15e15 100644
--- a/sys/contrib/altq/altq/altq_priq.c
+++ b/sys/contrib/altq/altq/altq_priq.c
@@ -54,9 +54,9 @@
 #include <net/if_var.h>
 #include <netinet/in.h>
 
-#include <net/pf.h>
-#include <net/pf_altq.h>
-#include <net/pf_mtag.h>
+#include <netpfil/pf/pf.h>
+#include <netpfil/pf/pf_altq.h>
+#include <netpfil/pf/pf_mtag.h>
 #include <altq/altq.h>
 #ifdef ALTQ3_COMPAT
 #include <altq/altq_conf.h>
diff --git a/sys/contrib/altq/altq/altq_red.c b/sys/contrib/altq/altq/altq_red.c
index 5199566f1b31..defee2923d4e 100644
--- a/sys/contrib/altq/altq/altq_red.c
+++ b/sys/contrib/altq/altq/altq_red.c
@@ -95,9 +95,9 @@
 #include <netinet/ip6.h>
 #endif
 
-#include <net/pf.h>
-#include <net/pf_altq.h>
-#include <net/pf_mtag.h>
+#include <netpfil/pf/pf.h>
+#include <netpfil/pf/pf_altq.h>
+#include <netpfil/pf/pf_mtag.h>
 #include <altq/altq.h>
 #include <altq/altq_red.h>
 #ifdef ALTQ3_COMPAT
diff --git a/sys/contrib/altq/altq/altq_rio.c b/sys/contrib/altq/altq/altq_rio.c
index c508fdc5768e..151debed4518 100644
--- a/sys/contrib/altq/altq/altq_rio.c
+++ b/sys/contrib/altq/altq/altq_rio.c
@@ -90,8 +90,8 @@
 #include <netinet/ip6.h>
 #endif
 
-#include <net/pf.h>
-#include <net/pf_altq.h>
+#include <netpfil/pf/pf.h>
+#include <netpfil/pf/pf_altq.h>
 #include <altq/altq.h>
 #include <altq/altq_cdnr.h>
 #include <altq/altq_red.h>
diff --git a/sys/contrib/altq/altq/altq_subr.c b/sys/contrib/altq/altq/altq_subr.c
index 2e1e68f72a4a..16b796a1e52a 100644
--- a/sys/contrib/altq/altq/altq_subr.c
+++ b/sys/contrib/altq/altq/altq_subr.c
@@ -65,8 +65,8 @@
 #include <netinet/tcp.h>
 #include <netinet/udp.h>
 
-#include <net/pf.h>
-#include <net/pf_altq.h>
+#include <netpfil/pf/pf.h>
+#include <netpfil/pf/pf_altq.h>
 #include <altq/altq.h>
 #ifdef ALTQ3_COMPAT
 #include <altq/altq_conf.h>
diff --git a/sys/net/if_ethersubr.c b/sys/net/if_ethersubr.c
index 0564d7a9de82..c4a9125c9f45 100644
--- a/sys/net/if_ethersubr.c
+++ b/sys/net/if_ethersubr.c
@@ -63,10 +63,11 @@
 #include <net/if_bridgevar.h>
 #include <net/if_vlan_var.h>
 #include <net/if_llatbl.h>
-#include <net/pf_mtag.h>
 #include <net/pfil.h>
 #include <net/vnet.h>
 
+#include <netpfil/pf/pf_mtag.h>
+
 #if defined(INET) || defined(INET6)
 #include <netinet/in.h>
 #include <netinet/in_var.h>
diff --git a/sys/net/pfvar.h b/sys/net/pfvar.h
index 72be497acc5e..06db6cc4d685 100644
--- a/sys/net/pfvar.h
+++ b/sys/net/pfvar.h
@@ -41,9 +41,9 @@
 #include <net/radix.h>
 #include <netinet/in.h>
 
-#include <net/pf.h>
-#include <net/pf_altq.h>
-#include <net/pf_mtag.h>
+#include <netpfil/pf/pf.h>
+#include <netpfil/pf/pf_altq.h>
+#include <netpfil/pf/pf_mtag.h>
 
 struct pf_addr {
 	union {
diff --git a/sys/netpfil/ipfw/ip_fw2.c b/sys/netpfil/ipfw/ip_fw2.c
index fdfc49d6baad..10afeaeae5ab 100644
--- a/sys/netpfil/ipfw/ip_fw2.c
+++ b/sys/netpfil/ipfw/ip_fw2.c
@@ -61,10 +61,11 @@ __FBSDID("$FreeBSD$");
 #include <net/if.h>
 #include <net/if_var.h>
 #include <net/route.h>
-#include <net/pf_mtag.h>
 #include <net/pfil.h>
 #include <net/vnet.h>
 
+#include <netpfil/pf/pf_mtag.h>
+
 #include <netinet/in.h>
 #include <netinet/in_var.h>
 #include <netinet/in_pcb.h>
diff --git a/sys/netpfil/pf/pf.c b/sys/netpfil/pf/pf.c
index 4edbee8fbf1f..f34810dba39b 100644
--- a/sys/netpfil/pf/pf.c
+++ b/sys/netpfil/pf/pf.c
@@ -68,7 +68,6 @@ __FBSDID("$FreeBSD$");
 #include <net/vnet.h>
 
 #include <net/pfvar.h>
-#include <net/pf_mtag.h>
 #include <net/if_pflog.h>
 #include <net/if_pfsync.h>
 
diff --git a/sys/net/pf.h b/sys/netpfil/pf/pf.h
similarity index 100%
rename from sys/net/pf.h
rename to sys/netpfil/pf/pf.h
diff --git a/sys/net/pf_altq.h b/sys/netpfil/pf/pf_altq.h
similarity index 100%
rename from sys/net/pf_altq.h
rename to sys/netpfil/pf/pf_altq.h
diff --git a/sys/netpfil/pf/pf_lb.c b/sys/netpfil/pf/pf_lb.c
index 589c1280bb09..a37813412d8e 100644
--- a/sys/netpfil/pf/pf_lb.c
+++ b/sys/netpfil/pf/pf_lb.c
@@ -52,7 +52,6 @@ __FBSDID("$FreeBSD$");
 #include <net/vnet.h>
 #include <net/pfvar.h>
 #include <net/if_pflog.h>
-#include <net/pf_mtag.h>
 
 #define DPFPRINTF(n, x)	if (V_pf_status.debug >= (n)) printf x
 
diff --git a/sys/net/pf_mtag.h b/sys/netpfil/pf/pf_mtag.h
similarity index 100%
rename from sys/net/pf_mtag.h
rename to sys/netpfil/pf/pf_mtag.h
diff --git a/sys/netpfil/pf/pf_norm.c b/sys/netpfil/pf/pf_norm.c
index e1e9d5d635c0..883b50029cf1 100644
--- a/sys/netpfil/pf/pf_norm.c
+++ b/sys/netpfil/pf/pf_norm.c
@@ -43,7 +43,6 @@ __FBSDID("$FreeBSD$");
 #include <net/if.h>
 #include <net/vnet.h>
 #include <net/pfvar.h>
-#include <net/pf_mtag.h>
 #include <net/if_pflog.h>
 
 #include <netinet/in.h>