diff --git a/components/brave_ads/core/internal/serving/targeting/condition_matcher/matchers/epoch_operator_condition_matcher_util.cc b/components/brave_ads/core/internal/serving/targeting/condition_matcher/matchers/epoch_operator_condition_matcher_util.cc
index a2c00bb25a32..c021283e94b9 100644
--- a/components/brave_ads/core/internal/serving/targeting/condition_matcher/matchers/epoch_operator_condition_matcher_util.cc
+++ b/components/brave_ads/core/internal/serving/targeting/condition_matcher/matchers/epoch_operator_condition_matcher_util.cc
@@ -18,6 +18,7 @@ namespace brave_ads {
 namespace {
 
 constexpr char kEqualOperatorConditionMatcherPrefix[] = "[T=]:";
+constexpr char kNotEqualOperatorConditionMatcherPrefix[] = "[T≠]:";
 constexpr char kGreaterThanOperatorConditionMatcherPrefix[] = "[T>]:";
 constexpr char kGreaterThanOrEqualOperatorConditionMatcherPrefix[] = "[T≥]:";
 constexpr char kLessThanOperatorConditionMatcherPrefix[] = "[T<]:";
@@ -50,6 +51,10 @@ bool MatchEpochOperator(const std::string_view value,
     return time_delta->InDays() == days;
   }
 
+  if (condition.starts_with(kNotEqualOperatorConditionMatcherPrefix)) {
+    return time_delta->InDays() != days;
+  }
+
   if (condition.starts_with(kGreaterThanOperatorConditionMatcherPrefix)) {
     return time_delta->InDays() > days;
   }
diff --git a/components/brave_ads/core/internal/serving/targeting/condition_matcher/matchers/epoch_operator_condition_matcher_util_unittest.cc b/components/brave_ads/core/internal/serving/targeting/condition_matcher/matchers/epoch_operator_condition_matcher_util_unittest.cc
index f786cc1afc76..78a8ffbf177b 100644
--- a/components/brave_ads/core/internal/serving/targeting/condition_matcher/matchers/epoch_operator_condition_matcher_util_unittest.cc
+++ b/components/brave_ads/core/internal/serving/targeting/condition_matcher/matchers/epoch_operator_condition_matcher_util_unittest.cc
@@ -47,6 +47,27 @@ TEST_F(BraveAdsEpochOperatorConditionMatcherUtilTest, DoNotMatchEqualOperator) {
                          "[T=]:3"));  // Event occurred 2 days ago.
 }
 
+TEST_F(BraveAdsEpochOperatorConditionMatcherUtilTest, MatchNotEqualOperator) {
+  // Arrange
+  AdvanceClockTo(test::TimeFromUTCString("3 October 2024"));
+
+  // Act & Assert
+  EXPECT_TRUE(
+      MatchEpochOperator("13372214400000000" /*1st October 2024 00:00:00 UTC*/,
+                         "[T≠]:3"));  // Event occurred 2 days ago.
+}
+
+TEST_F(BraveAdsEpochOperatorConditionMatcherUtilTest,
+       DoNotMatchNotEqualOperator) {
+  // Arrange
+  AdvanceClockTo(test::TimeFromUTCString("3 October 2024"));
+
+  // Act & Assert
+  EXPECT_FALSE(
+      MatchEpochOperator("13372214400000000" /*1st October 2024 00:00:00 UTC*/,
+                         "[T≠]:2"));  // Event occurred 2 days ago.
+}
+
 TEST_F(BraveAdsEpochOperatorConditionMatcherUtilTest,
        MatchGreaterThanOperator) {
   // Arrange