diff --git a/boards/qemu_arm64/board_qemu_arm64.c b/boards/qemu_arm64/board_qemu_arm64.c
index 4a6386c..d9c814d 100644
--- a/boards/qemu_arm64/board_qemu_arm64.c
+++ b/boards/qemu_arm64/board_qemu_arm64.c
@@ -9,6 +9,7 @@
 
 #include "board_qemu_arm64.h"
 #include "eos_board_registry.h"
+#include "qemu_arm64_timer.h"
 #include <string.h>
 
 static int qemu_flash_read(uint32_t addr, void *buf, size_t len)
@@ -50,7 +51,17 @@ static void qemu_jump(uint32_t vector_addr)
     entry();
 }
 
-static uint32_t qemu_get_tick_ms(void) { return 0; }
+static uint32_t qemu_get_tick_ms(void)
+{
+    uint64_t counter;
+    uint64_t frequency;
+
+    /* QEMU virt exposes the AArch64 Generic Timer at EL1. */
+    __asm volatile ("mrs %0, cntfrq_el0" : "=r" (frequency));
+    __asm volatile ("isb\n\tmrs %0, cntvct_el0" : "=r" (counter) :: "memory");
+
+    return qemu_arm64_counter_to_ms(counter, (uint32_t)frequency);
+}
 
 static const eos_board_ops_t qemu_arm64_ops = {
     .flash_base          = QEMU_ARM64_FLASH_BASE,
diff --git a/boards/qemu_arm64/qemu_arm64_timer.h b/boards/qemu_arm64/qemu_arm64_timer.h
new file mode 100644
index 0000000..5fc1ab0
--- /dev/null
+++ b/boards/qemu_arm64/qemu_arm64_timer.h
@@ -0,0 +1,20 @@
+// SPDX-License-Identifier: MIT
+// Copyright (c) 2026 EoS Project
+// ISO/IEC 25000 | ISO/IEC/IEEE 15288:2023
+
+#ifndef QEMU_ARM64_TIMER_H
+#define QEMU_ARM64_TIMER_H
+
+#include <stdint.h>
+
+static inline uint32_t qemu_arm64_counter_to_ms(uint64_t counter,
+                                                uint32_t frequency)
+{
+    uint32_t milliseconds = (uint32_t)(counter / frequency) * 1000U;
+    uint64_t remainder = counter % frequency;
+
+    milliseconds += (uint32_t)((remainder * 1000U) / frequency);
+    return milliseconds;
+}
+
+#endif /* QEMU_ARM64_TIMER_H */
diff --git a/tests/CMakeLists.txt b/tests/CMakeLists.txt
index b394f24..803229d 100644
--- a/tests/CMakeLists.txt
+++ b/tests/CMakeLists.txt
@@ -65,6 +65,13 @@ add_executable(eboot_test_multicore unit/test_multicore.c)
 target_link_libraries(eboot_test_multicore PRIVATE eboot_core)
 add_test(NAME test_multicore COMMAND eboot_test_multicore)
 
+# --- test_qemu_arm64_timer: Generic timer conversion ---
+add_executable(eboot_test_qemu_arm64_timer unit/test_qemu_arm64_timer.c)
+target_include_directories(eboot_test_qemu_arm64_timer PRIVATE
+    ${CMAKE_CURRENT_SOURCE_DIR}/../boards/qemu_arm64
+)
+add_test(NAME test_qemu_arm64_timer COMMAND eboot_test_qemu_arm64_timer)
+
 # --- test_board_registry: Runtime board selection ---
 add_executable(eboot_test_board_registry unit/test_board_registry.c)
 target_link_libraries(eboot_test_board_registry PRIVATE eboot_core)
@@ -116,8 +123,8 @@ if(VALGRIND)
     set(VALGRIND_OPTS --leak-check=full --error-exitcode=1 --quiet)
     foreach(TEST_NAME test_bootctl test_crypto test_ed25519 test_keystore
                       test_device_table test_runtime_svc test_board_config
-                      test_multicore test_board_registry test_slot_manager
-                      test_boot_log test_image_verify test_image_abi
+                      test_multicore test_qemu_arm64_timer test_board_registry
+                      test_slot_manager test_boot_log test_image_verify test_image_abi
                       test_recovery test_slot_size_bounds test_fw_transport
                       test_tlv_auth)
         add_test(
diff --git a/tests/unit/test_qemu_arm64_timer.c b/tests/unit/test_qemu_arm64_timer.c
new file mode 100644
index 0000000..ede5c41
--- /dev/null
+++ b/tests/unit/test_qemu_arm64_timer.c
@@ -0,0 +1,38 @@
+// SPDX-License-Identifier: MIT
+// Copyright (c) 2026 EoS Project
+// ISO/IEC 25000 | ISO/IEC/IEEE 15288:2023
+
+/**
+ * @file test_qemu_arm64_timer.c
+ * @brief Unit tests for QEMU ARM64 generic timer conversion
+ */
+
+#include "qemu_arm64_timer.h"
+#include <stdint.h>
+#include <stdio.h>
+#include <stdlib.h>
+
+#define ASSERT_EQ(expected, actual) do { \
+    uint32_t expected_value = (expected); \
+    uint32_t actual_value = (actual); \
+    if (expected_value != actual_value) { \
+        printf("[FAIL] %s:%d: expected %u, got %u\n", \
+               __FILE__, __LINE__, expected_value, actual_value); \
+        exit(1); \
+    } \
+} while (0)
+
+int main(void)
+{
+    printf("=== eBootloader: QEMU ARM64 Timer Unit Tests ===\n\n");
+
+    ASSERT_EQ(0U, qemu_arm64_counter_to_ms(0U, 1000000U));
+    ASSERT_EQ(1500U, qemu_arm64_counter_to_ms(1500000U, 1000000U));
+    ASSERT_EQ(1271310319U,
+              qemu_arm64_counter_to_ms(UINT64_MAX, 1000000U));
+    ASSERT_EQ(123U,
+              qemu_arm64_counter_to_ms(4294967296123ULL, 1000U));
+
+    printf("4/4 tests passed\n");
+    return 0;
+}