diff --git a/lib/libzpool/Makefile.am b/lib/libzpool/Makefile.am
index e3ccd087b05c..a8b7c78c1fb4 100644
--- a/lib/libzpool/Makefile.am
+++ b/lib/libzpool/Makefile.am
@@ -16,7 +16,8 @@ dist_libzpool_la_SOURCES = \
 	%D%/kernel.c \
 	%D%/taskq.c \
 	%D%/util.c \
-	%D%/vdev_label_os.c
+	%D%/vdev_label_os.c \
+	%D%/zfs_racct.c
 
 nodist_libzpool_la_SOURCES = \
 	module/lua/lapi.c \
@@ -46,7 +47,6 @@ nodist_libzpool_la_SOURCES = \
 	\
 	module/os/linux/zfs/vdev_file.c \
 	module/os/linux/zfs/zfs_debug.c \
-	module/os/linux/zfs/zfs_racct.c \
 	module/os/linux/zfs/zfs_znode.c \
 	module/os/linux/zfs/zio_crypt.c \
 	\
diff --git a/lib/libzpool/zfs_racct.c b/lib/libzpool/zfs_racct.c
new file mode 100644
index 000000000000..b1aff465c2e6
--- /dev/null
+++ b/lib/libzpool/zfs_racct.c
@@ -0,0 +1,38 @@
+/*
+ * Copyright (c) 2021 iXsystems, Inc.
+ *
+ * Redistribution and use in source and binary forms, with or without
+ * modification, are permitted provided that the following conditions
+ * are met:
+ * 1. Redistributions of source code must retain the above copyright
+ *    notice, this list of conditions and the following disclaimer.
+ * 2. Redistributions in binary form must reproduce the above copyright
+ *    notice, this list of conditions and the following disclaimer in the
+ *    documentation and/or other materials provided with the distribution.
+ *
+ * THIS SOFTWARE IS PROVIDED BY THE AUTHORS AND CONTRIBUTORS ``AS IS'' AND
+ * ANY EXPRESS OR IMPLIED WARRANTIES, INCLUDING, BUT NOT LIMITED TO, THE
+ * IMPLIED WARRANTIES OF MERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE
+ * ARE DISCLAIMED.  IN NO EVENT SHALL THE AUTHORS OR CONTRIBUTORS BE LIABLE
+ * FOR ANY DIRECT, INDIRECT, INCIDENTAL, SPECIAL, EXEMPLARY, OR CONSEQUENTIAL
+ * DAMAGES (INCLUDING, BUT NOT LIMITED TO, PROCUREMENT OF SUBSTITUTE GOODS
+ * OR SERVICES; LOSS OF USE, DATA, OR PROFITS; OR BUSINESS INTERRUPTION)
+ * HOWEVER CAUSED AND ON ANY THEORY OF LIABILITY, WHETHER IN CONTRACT, STRICT
+ * LIABILITY, OR TORT (INCLUDING NEGLIGENCE OR OTHERWISE) ARISING IN ANY WAY
+ * OUT OF THE USE OF THIS SOFTWARE, EVEN IF ADVISED OF THE POSSIBILITY OF
+ * SUCH DAMAGE.
+ */
+
+#include <sys/zfs_racct.h>
+
+void
+zfs_racct_read(spa_t *spa, uint64_t size, uint64_t iops, uint32_t flags)
+{
+	(void) spa, (void) size, (void) iops, (void) flags;
+}
+
+void
+zfs_racct_write(spa_t *spa, uint64_t size, uint64_t iops, uint32_t flags)
+{
+	(void) spa, (void) size, (void) iops, (void) flags;
+}