diff --git a/etc/mtree/BSD.include.dist b/etc/mtree/BSD.include.dist
--- a/etc/mtree/BSD.include.dist
+++ b/etc/mtree/BSD.include.dist
@@ -2,17 +2,17 @@
 # Please see the file src/etc/mtree/README before making changes to this file.
 #
 
-/set type=dir uname=root gname=wheel mode=0755
+/set type=dir uname=root gname=wheel mode=0755 tags=package=clibs-dev
 .
     arpa
     ..
-    atf-c
+    atf-c               tags=package=atf-dev
     ..
-    atf-c++
+    atf-c++             tags=package=atf-dev
     ..
-    bsm
+    bsm                 tags=package=audit-dev
     ..
-    bsnmp
+    bsnmp               tags=package=bsnmp-dev
     ..
     c++
         v1
@@ -118,7 +118,7 @@
         scsi
         ..
     ..
-    casper
+    casper              tags=package=libcasper-dev
     ..
     crypto
     ..
@@ -190,10 +190,10 @@
         wg
         ..
     ..
-    devdctl
+    devdctl             tags=package=utilities-dev
     ..
-    edit
-        readline
+    edit                tags=package=runtime-dev
+        readline        tags=package=runtime-dev
         ..
     ..
     fs
@@ -252,39 +252,39 @@
         virstor
         ..
     ..
-    gssapi
+    gssapi              tags=package=kerberos-dev
     ..
-    gssrpc
+    gssrpc              tags=package=kerberos-dev
     ..
-    infiniband
-        complib
+    infiniband          tags=package=utilities-dev
+        complib         tags=package=utilities-dev
         ..
-        iba
+        iba             tags=package=utilities-dev
         ..
-        opensm
+        opensm          tags=package=utilities-dev
         ..
-        vendor
+        vendor          tags=package=utilities-dev
         ..
     ..
     isofs
         cd9660
         ..
     ..
-    kadm5
+    kadm5               tags=package=kerberos-dev
     ..
     krb5                tags=package=kerberos-dev
     ..
-    lib80211
+    lib80211            tags=package=runtime-dev
     ..
-    lib9p
+    lib9p               tags=package=lib9p-dev
     ..
-    libipt
+    libipt              tags=package=libipt-dev
     ..
-    libmilter
+    libmilter           tags=package=libmilter-dev
     ..
-    libxo
+    libxo               tags=package=runtime-dev
     ..
-    lzma
+    lzma                tags=package=xz-dev
     ..
     machine
         pc
@@ -323,7 +323,7 @@
         ..
     ..
     netpfil
-        pf
+        pf              tags=package=pf-dev
         ..
     ..
     netsmb
@@ -348,20 +348,20 @@
         stm
         ..
     ..
-    openssl
+    openssl             tags=package=openssl-dev
     ..
-    pcap
+    pcap                tags=package=utilities-dev
     ..
     protocols
     ..
-    rdma
+    rdma                tags=package=utilities-dev
     ..
     rpc
     ..
     rpcsvc
     ..
     security
-        audit
+        audit           tags=package=audit-dev
         ..
         mac_biba
         ..
diff --git a/etc/mtree/BSD.usr.dist b/etc/mtree/BSD.usr.dist
--- a/etc/mtree/BSD.usr.dist
+++ b/etc/mtree/BSD.usr.dist
@@ -6,35 +6,35 @@
 .
     bin
     ..
-    include
-        private
-            bsddialog
+    include                   tags=package=clibs-dev
+        private               tags=package=clibs-dev
+            bsddialog         tags=package=utilities-dev
             ..
-            bsdstat
+            bsdstat           tags=package=libbsdstat-dev
             ..
-            event1
+            event1            tags=package=libevent1-dev
             ..
-            gmock
-                internal
-                    custom
+            gmock             tags=package=utilities-dev
+                internal      tags=package=utilities-dev
+                    custom    tags=package=utilities-dev
                     ..
                 ..
             ..
-            gtest
-                internal
-                    custom
+            gtest             tags=package=utilities-dev
+                internal      tags=package=utilities-dev
+                    custom    tags=package=utilities-dev
                     ..
                 ..
             ..
-            samplerate
+            samplerate        tags=package=sound-dev
             ..
-            sqlite3
+            sqlite3           tags=package=libsqlite3-dev
             ..
-            ucl
+            ucl               tags=package=libucl-dev
             ..
-            yaml
+            yaml              tags=package=libyaml-dev
             ..
-            zstd
+            zstd              tags=package=runtime-dev
             ..
         ..
     ..