diff --git a/browser/brave_ads/BUILD.gn b/browser/brave_ads/BUILD.gn
index f061e10f1e71..88c2ebee2dae 100644
--- a/browser/brave_ads/BUILD.gn
+++ b/browser/brave_ads/BUILD.gn
@@ -63,6 +63,7 @@ source_set("impl") {
     "//brave/components/brave_ads/browser/application_state",
     "//brave/components/l10n/common",
     "//brave/components/p3a_utils",
+    "//brave/components/skus/browser",
     "//chrome/browser:browser_process",
     "//chrome/browser:browser_public_dependencies",
     "//chrome/browser:primitives",
diff --git a/browser/brave_ads/ads_service_delegate.cc b/browser/brave_ads/ads_service_delegate.cc
index 2bb237dda2ba..58354f9aebbb 100644
--- a/browser/brave_ads/ads_service_delegate.cc
+++ b/browser/brave_ads/ads_service_delegate.cc
@@ -7,6 +7,7 @@
 
 #include <utility>
 
+#include "base/json/json_reader.h"
 #include "base/strings/utf_string_conversions.h"
 #include "base/version_info/channel.h"
 #include "base/version_info/version_info.h"
@@ -15,6 +16,7 @@
 #include "brave/browser/ui/brave_ads/notification_ad.h"
 #include "brave/components/brave_adaptive_captcha/brave_adaptive_captcha_service.h"
 #include "brave/components/l10n/common/locale_util.h"
+#include "brave/components/skus/browser/pref_names.h"
 #include "build/build_config.h"
 #include "chrome/browser/notifications/notification_display_service.h"
 #include "chrome/browser/profiles/profile.h"
@@ -65,6 +67,68 @@ std::string AdsServiceDelegate::GetDefaultSearchEngineName() {
   return base::UTF16ToUTF8(default_search_engine_name);
 }
 
+base::Value::Dict AdsServiceDelegate::GetSkus() const {
+  base::Value::Dict dict;
+
+  const base::Value::Dict& skus_state_dict =
+      local_state_->GetDict(skus::prefs::kSkusState);
+
+  for (const auto [environment, sku_state] : skus_state_dict) {
+    if (!environment.starts_with("skus:")) {
+      continue;
+    }
+
+    // Convert to Value as it's stored as string in local state.
+    const std::optional<base::Value::Dict> sku_state_dict =
+        base::JSONReader::ReadDict(sku_state.GetString());
+    if (!sku_state_dict) {
+      continue;
+    }
+
+    const base::Value::Dict* const orders_dict =
+        sku_state_dict->FindDict("orders");
+    if (!orders_dict) {
+      continue;
+    }
+
+    base::Value::Dict sku_dict;
+
+    for (const auto [_, order] : *orders_dict) {
+      const auto* order_dict = order.GetIfDict();
+      if (!order_dict) {
+        continue;
+      }
+
+      const std::string* const location = order_dict->FindString("location");
+      if (!location) {
+        continue;
+      }
+
+      base::Value::Dict location_dict;
+
+      if (const auto* const created_at = order_dict->FindString("created_at")) {
+        location_dict.Set("created_at", *created_at);
+      }
+
+      if (const auto* const expires_at = order_dict->FindString("expires_at")) {
+        location_dict.Set("expires_at", *expires_at);
+      }
+
+      if (const auto* const status = order_dict->FindString("status")) {
+        location_dict.Set("status", *status);
+      }
+
+      sku_dict.Set(*location, std::move(location_dict));
+    }
+
+    // Strip the environment prefix.
+    const size_t pos = environment.find(':');
+    dict.Set(environment.substr(pos + 1), std::move(sku_dict));
+  }
+
+  return dict;
+}
+
 void AdsServiceDelegate::OpenNewTabWithUrl(const GURL& url) {
 #if BUILDFLAG(IS_ANDROID)
   // ServiceTabLauncher can currently only launch new tabs
@@ -158,15 +222,14 @@ bool AdsServiceDelegate::IsFullScreenMode() {
 
 base::Value::Dict AdsServiceDelegate::GetVirtualPrefs() {
   return base::Value::Dict()
-      .Set("[virtual]:operating_system.name", version_info::GetOSType())
-      .Set("[virtual]:operating_system.locale",
-           brave_l10n::GetDefaultLocaleString())
-      .Set("[virtual]:application_locale", application_locale_)
+      .Set("[virtual]:browser.version", version_info::GetVersionNumber())
       .Set("[virtual]:build_channel.name",
            version_info::GetChannelString(chrome::GetChannel()))
-      .Set("[virtual]:browser_version", version_info::GetVersionNumber())
-      .Set("[virtual]:default_search_engine.name",
-           GetDefaultSearchEngineName());
+      .Set("[virtual]:operating_system.locale",
+           brave_l10n::GetDefaultLocaleString())
+      .Set("[virtual]:operating_system.name", version_info::GetOSType())
+      .Set("[virtual]:search_engine.default_name", GetDefaultSearchEngineName())
+      .Set("[virtual]:skus", GetSkus());
 }
 
 }  // namespace brave_ads
diff --git a/browser/brave_ads/ads_service_delegate.h b/browser/brave_ads/ads_service_delegate.h
index fafb671812c2..c2240d2e5ae0 100644
--- a/browser/brave_ads/ads_service_delegate.h
+++ b/browser/brave_ads/ads_service_delegate.h
@@ -49,6 +49,8 @@ class AdsServiceDelegate : public AdsService::Delegate {
 
   std::string GetDefaultSearchEngineName();
 
+  base::Value::Dict GetSkus() const;
+
   // AdsService::Delegate implementation
   void InitNotificationHelper() override;
   bool CanShowSystemNotificationsWhileBrowserIsBackgrounded() override;
diff --git a/components/brave_ads/core/public/serving/targeting/condition_matcher/condition_matcher_util.h b/components/brave_ads/core/public/serving/targeting/condition_matcher/condition_matcher_util.h
index fc1b6c4b0430..59c6c2c76783 100644
--- a/components/brave_ads/core/public/serving/targeting/condition_matcher/condition_matcher_util.h
+++ b/components/brave_ads/core/public/serving/targeting/condition_matcher/condition_matcher_util.h
@@ -65,7 +65,7 @@ class PrefProviderInterface;
 //      - 'R≥': Greater than or equal to
 //      - 'R<': Less than
 //      - 'R≤': Less than or equal to
-//    - This matcher triggers an ad based on when a real number stored a1t
+//    - This matcher triggers an ad based on when a real number stored at
 //      "prefPath". For instance, the example below will serve an ad only if the
 //      value stored at "foo.bar" is not equal to 3:
 //