diff --git a/tools/Unix.mk b/tools/Unix.mk
index bd8384c03a..2207e9f28b 100644
--- a/tools/Unix.mk
+++ b/tools/Unix.mk
@@ -24,12 +24,6 @@ ifeq ($(V),)
   MAKE := $(MAKE) -s --no-print-directory
 endif
 
-# Build any necessary tools needed early in the build.
-# incdir - Is needed immediately by all Make.defs file.
-
-DUMMY  := ${shell $(MAKE) -C tools -f Makefile.host incdir \
-          INCDIR="$(TOPDIR)/tools/incdir.sh"}
-
 include $(TOPDIR)/Make.defs
 
 # GIT directory present
@@ -222,6 +216,13 @@ include/setjmp.h: include/nuttx/lib/setjmp.h
 	$(Q) cp -f include/nuttx/lib/setjmp.h include/setjmp.h
 endif
 
+# Targets used to generate compiler-specific include paths
+# Build this tools needed early in the build
+# so we define it as a dependency of `context` target
+
+tools/incdir$(HOSTEXEEXT):
+	$(Q) $(MAKE) -C tools -f Makefile.host incdir INCDIR="$(TOPDIR)/tools/incdir.sh"
+
 # Targets used to build include/nuttx/version.h.  Creation of version.h is
 # part of the overall NuttX configuration sequence. Notice that the
 # tools/mkversion tool is built and used to create include/nuttx/version.h
@@ -440,7 +441,7 @@ endif
 
 CONTEXTDIRS_DEPS = $(patsubst %,%/.context,$(CONTEXTDIRS))
 
-context: include/nuttx/config.h include/nuttx/version.h .dirlinks $(CONTEXTDIRS_DEPS) | staging
+context: tools/incdir$(HOSTEXEEXT) include/nuttx/config.h include/nuttx/version.h .dirlinks $(CONTEXTDIRS_DEPS) | staging
 
 staging:
 	$(Q) mkdir -p $@
diff --git a/tools/Win.mk b/tools/Win.mk
index bf14b01caf..05d54b7ace 100644
--- a/tools/Win.mk
+++ b/tools/Win.mk
@@ -22,12 +22,6 @@ export SHELL=cmd
 
 export TOPDIR := ${shell echo %CD%}
 
-# Build any necessary tools needed early in the build.
-# incdir - Is needed immediately by all Make.defs file.
-
-DUMMY  := ${shell $(MAKE) -C tools -f Makefile.host incdir \
-          INCDIR="$(TOPDIR)\tools\incdir.bat"}
-
 include $(TOPDIR)\Make.defs
 -include $(TOPDIR)\.version
 
@@ -210,6 +204,13 @@ else
 include\setjmp.h:
 endif
 
+# Targets used to generate compiler-specific include paths
+# Build this tools needed early in the build
+# so we define it as a dependency of `context` target
+
+tools\incdir$(HOSTEXEEXT):
+	$(Q) $(MAKE) -C tools -f Makefile.host incdir INCDIR="$(TOPDIR)\tools\incdir.bat"
+
 # Targets used to build include\nuttx\version.h.  Creation of version.h is
 # part of the overall NuttX configuration sequence. Notice that the
 # tools\mkversion tool is built and used to create include\nuttx\version.h
@@ -424,7 +425,7 @@ endif
 
 CONTEXTDIRS_DEPS = $(patsubst %,%\.context,$(CONTEXTDIRS))
 
-context: include\nuttx\config.h include\nuttx\version.h $(CONTEXTDIRS_DEPS) .dirlinks | staging
+context: tools\incdir$(HOSTEXEEXT) include\nuttx\config.h include\nuttx\version.h $(CONTEXTDIRS_DEPS) .dirlinks | staging
 
 ifeq ($(NEED_MATH_H),y)
 context: include\math.h