diff --git a/esphome/components/api/__init__.py b/esphome/components/api/__init__.py
index 53ad0fe5d7..a10bfd3418 100644
--- a/esphome/components/api/__init__.py
+++ b/esphome/components/api/__init__.py
@@ -14,7 +14,7 @@ from esphome.components.noise import (  # noqa: F401
     encryption_schema,
     validate_encryption_key,
 )
-from esphome.config_helpers import get_logger_level
+from esphome.config_helpers import filter_source_files_from_defines, get_logger_level
 import esphome.config_validation as cv
 from esphome.const import (
     CONF_ACTION,
@@ -835,11 +835,20 @@ async def api_connected_to_code(
     return var
 
 
+# user_services.cpp is only needed when user defined actions exist; the
+# frame helpers are fully #ifdef'd on the protocol defines set in to_code
+# (both are set when encryption is configured without a key).
+_define_filter = filter_source_files_from_defines(
+    {
+        "user_services.cpp": "USE_API_USER_DEFINED_ACTIONS",
+        "api_frame_helper_noise.cpp": "USE_API_NOISE",
+        "api_frame_helper_plaintext.cpp": "USE_API_PLAINTEXT",
+    }
+)
+
+
 def FILTER_SOURCE_FILES() -> list[str]:
-    """Filter out api_pb2_dump.cpp when proto message dumping is not enabled,
-    user_services.cpp when no services are defined, and protocol-specific
-    implementations based on encryption configuration."""
-    files_to_filter: list[str] = []
+    files_to_filter = _define_filter()
 
     # api_pb2_dump.cpp is only needed when HAS_PROTO_MESSAGE_DUMP is defined
     # This is a particularly large file that still needs to be opened and read
@@ -850,21 +859,4 @@ def FILTER_SOURCE_FILES() -> list[str]:
     if get_logger_level() != "VERY_VERBOSE":
         files_to_filter.append("api_pb2_dump.cpp")
 
-    # user_services.cpp is only needed when services are defined
-    config = CORE.config.get(DOMAIN, {})
-    if config and not config.get(CONF_ACTIONS) and not config[CONF_CUSTOM_SERVICES]:
-        files_to_filter.append("user_services.cpp")
-
-    # Filter protocol-specific implementations based on encryption configuration
-    encryption_config = config.get(CONF_ENCRYPTION) if config else None
-
-    # If encryption is not configured at all, we only need plaintext
-    if encryption_config is None:
-        files_to_filter.append("api_frame_helper_noise.cpp")
-    # If encryption is configured with a key, we only need noise
-    elif encryption_config.get(CONF_KEY):
-        files_to_filter.append("api_frame_helper_plaintext.cpp")
-    # If encryption is configured but no key is provided, we need both
-    # (this allows a plaintext client to provide a noise key)
-
     return files_to_filter
diff --git a/esphome/components/ethernet/__init__.py b/esphome/components/ethernet/__init__.py
index cd5904f501..a44a609d3c 100644
--- a/esphome/components/ethernet/__init__.py
+++ b/esphome/components/ethernet/__init__.py
@@ -10,7 +10,10 @@ from esphome.components.network import (
     get_priority_interfaces_from_full_config,
     ip_address_literal,
 )
-from esphome.config_helpers import filter_source_files_from_platform
+from esphome.config_helpers import (
+    filter_source_files_from_defines,
+    filter_source_files_from_platform,
+)
 import esphome.config_validation as cv
 from esphome.const import (
     CONF_ADDRESS,
@@ -821,8 +824,15 @@ _platform_filter = filter_source_files_from_platform(
 )
 
 
+# The custom W5500 SPI driver is fully #ifdef'd on USE_ESP32 and
+# USE_ETHERNET_W5500 (the platform filter map above handles non-ESP32).
+_define_filter = filter_source_files_from_defines(
+    {"w5500_custom_spi.cpp": "USE_ETHERNET_W5500"}
+)
+
+
 def _filter_source_files() -> list[str]:
-    excluded = _platform_filter()
+    excluded = _platform_filter() + _define_filter()
     eth_data = CORE.data.get(KEY_ETHERNET, {})
     eth_type = eth_data.get(ETHERNET_TYPE_KEY)
     # Only compile the custom JL1101 driver when JL1101 is configured
@@ -836,12 +846,8 @@ def _filter_source_files() -> list[str]:
         # to avoid shadowing. Native IDF builds always need the custom driver.
         if cv.Version(5, 4, 2) <= idf_version() < cv.Version(6, 0, 0):
             excluded.append("esp_eth_phy_jl1101.c")
-    # The custom W5500 SPI driver is fully #ifdef'd on USE_ESP32 and
-    # USE_ETHERNET_W5500 (the platform filter map above handles non-ESP32);
-    # skip it entirely for the other ethernet types.
-    if eth_type != "W5500":
-        excluded.append("w5500_custom_spi.cpp")
-    return excluded
+    # The platform and define filters can both name the same file
+    return list(dict.fromkeys(excluded))
 
 
 FILTER_SOURCE_FILES = _filter_source_files
diff --git a/esphome/components/socket/__init__.py b/esphome/components/socket/__init__.py
index cd002d9eb0..895fc8d03a 100644
--- a/esphome/components/socket/__init__.py
+++ b/esphome/components/socket/__init__.py
@@ -4,6 +4,7 @@ from enum import StrEnum
 import logging
 
 import esphome.codegen as cg
+from esphome.config_helpers import filter_source_files_from_defines
 import esphome.config_validation as cv
 from esphome.core import CORE
 
@@ -181,16 +182,12 @@ async def to_code(config):
         cg.add_build_flag("-DUSE_LWIP_FAST_SELECT")
 
 
-def FILTER_SOURCE_FILES() -> list[str]:
-    """Return list of socket implementation files that aren't selected by the user."""
-    impl = CORE.config["socket"][CONF_IMPLEMENTATION]
-
-    # Build list of files to exclude based on selected implementation
-    excluded = []
-    if impl != IMPLEMENTATION_LWIP_TCP:
-        excluded.append("lwip_raw_tcp_impl.cpp")
-    if impl != IMPLEMENTATION_BSD_SOCKETS:
-        excluded.append("bsd_sockets_impl.cpp")
-    if impl != IMPLEMENTATION_LWIP_SOCKETS:
-        excluded.append("lwip_sockets_impl.cpp")
-    return excluded
+# Each implementation file is fully #ifdef'd on the define set in to_code
+# for the selected implementation.
+FILTER_SOURCE_FILES = filter_source_files_from_defines(
+    {
+        "lwip_raw_tcp_impl.cpp": "USE_SOCKET_IMPL_LWIP_TCP",
+        "bsd_sockets_impl.cpp": "USE_SOCKET_IMPL_BSD_SOCKETS",
+        "lwip_sockets_impl.cpp": "USE_SOCKET_IMPL_LWIP_SOCKETS",
+    }
+)