diff --git a/BUILD.gn b/BUILD.gn
index e1b3121c9f..3a7b2f128d 100644
--- a/BUILD.gn
+++ b/BUILD.gn
@@ -1552,6 +1552,20 @@ v8_header_set("v8_headers") {
   ]
 }
 
+# This is split out to share basic headers with Torque.
+v8_header_set("v8_shared_internal_headers") {
+  visibility = [ ":*" ]  # Only targets in this file can depend on this.
+  configs = [ ":internal_config" ]
+
+  sources = [
+    "src/globals.h",
+  ]
+
+  deps = [
+    ":v8_headers",
+  ]
+}
+
 v8_source_set("v8_base") {
   visibility = [ ":*" ]  # Only targets in this file can depend on this.
 
@@ -2030,7 +2044,6 @@ v8_source_set("v8_base") {
     "src/gdb-jit.h",
     "src/global-handles.cc",
     "src/global-handles.h",
-    "src/globals.h",
     "src/handler-table.cc",
     "src/handler-table.h",
     "src/handles-inl.h",
@@ -3011,6 +3024,7 @@ v8_source_set("v8_base") {
     ":v8_headers",
     ":v8_libbase",
     ":v8_libsampler",
+    ":v8_shared_internal_headers",
     ":v8_version",
     "src/inspector:inspector",
   ]
@@ -3121,6 +3135,7 @@ v8_source_set("torque_base") {
 
   deps = [
     ":v8_libbase",
+    ":v8_shared_internal_headers",
   ]
 
   configs = [ ":internal_config" ]
diff --git a/src/torque/csa-generator.cc b/src/torque/csa-generator.cc
index 29440c3c6f..c137607372 100644
--- a/src/torque/csa-generator.cc
+++ b/src/torque/csa-generator.cc
@@ -4,6 +4,7 @@
 
 #include "src/torque/csa-generator.h"
 
+#include "src/globals.h"
 #include "src/torque/type-oracle.h"
 #include "src/torque/utils.h"
 
diff --git a/src/torque/implementation-visitor.cc b/src/torque/implementation-visitor.cc
index ae68786c38..b0757f3596 100644
--- a/src/torque/implementation-visitor.cc
+++ b/src/torque/implementation-visitor.cc
@@ -4,6 +4,7 @@
 
 #include <algorithm>
 
+#include "src/globals.h"
 #include "src/torque/csa-generator.h"
 #include "src/torque/declaration-visitor.h"
 #include "src/torque/implementation-visitor.h"
diff --git a/src/torque/utils.h b/src/torque/utils.h
index 866cd7c7db..70f88e87d7 100644
--- a/src/torque/utils.h
+++ b/src/torque/utils.h
@@ -270,8 +270,6 @@ class ToString {
   std::stringstream s_;
 };
 
-constexpr int kTaggedSize = sizeof(void*);
-
 static const char* const kBaseNamespaceName = "base";
 static const char* const kTestNamespaceName = "test";
 static const char* const kConstructMethodName = "constructor";