diff --git a/browser/browsing_data/counters/brave_site_settings_counter_unittest.cc b/browser/browsing_data/counters/brave_site_settings_counter_unittest.cc
new file mode 100644
index 000000000000..120ecca8de8e
--- /dev/null
+++ b/browser/browsing_data/counters/brave_site_settings_counter_unittest.cc
@@ -0,0 +1,113 @@
+/* Copyright (c) 2020 The Brave Authors. All rights reserved.
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this file,
+ * You can obtain one at http://mozilla.org/MPL/2.0/. */
+
+#include "brave/browser/browsing_data/counters/brave_site_settings_counter.h"
+
+#include <memory>
+#include <string>
+#include <utility>
+
+#include "base/bind.h"
+#include "base/test/simple_test_clock.h"
+#include "brave/components/brave_shields/browser/brave_shields_util.h"
+#include "brave/components/brave_shields/common/brave_shield_constants.h"
+#include "brave/components/content_settings/core/browser/brave_host_content_settings_map.h"
+#include "chrome/browser/content_settings/host_content_settings_map_factory.h"
+#include "chrome/browser/custom_handlers/protocol_handler_registry.h"
+#include "chrome/browser/custom_handlers/protocol_handler_registry_factory.h"
+#include "chrome/browser/custom_handlers/test_protocol_handler_registry_delegate.h"
+#include "chrome/test/base/testing_profile.h"
+#include "components/browsing_data/core/browsing_data_utils.h"
+#include "components/browsing_data/core/pref_names.h"
+#include "components/prefs/pref_service.h"
+#include "content/public/test/browser_task_environment.h"
+#include "testing/gtest/include/gtest/gtest.h"
+#include "url/gurl.h"
+
+#if !defined(OS_ANDROID)
+#include "content/public/browser/host_zoom_map.h"
+#endif
+
+namespace {
+const GURL kBraveURL("https://www.brave.com");
+const GURL kBatURL("https://basicattentiontoken.org");
+const GURL kGoogleURL("https://www.google.com");
+const GURL kAbcURL("https://www.abc.com");
+}  // namespace
+
+class BraveSiteSettingsCounterTest : public testing::Test {
+ public:
+  void SetUp() override {
+    profile_ = std::make_unique<TestingProfile>();
+    map_ = static_cast<BraveHostContentSettingsMap*>(
+        HostContentSettingsMapFactory::GetForProfile(profile()));
+#if !defined(OS_ANDROID)
+    auto* zoom_map =
+        content::HostZoomMap::GetDefaultForBrowserContext(profile());
+#else
+    auto* zoom_map = nullptr;
+#endif
+    handler_registry_ = std::make_unique<ProtocolHandlerRegistry>(
+        profile(), std::make_unique<TestProtocolHandlerRegistryDelegate>());
+    counter_ = std::make_unique<BraveSiteSettingsCounter>(
+        map(), zoom_map, handler_registry_.get(), profile_->GetPrefs());
+    counter_->Init(profile()->GetPrefs(),
+                   browsing_data::ClearBrowsingDataTab::ADVANCED,
+                   base::BindRepeating(&BraveSiteSettingsCounterTest::Callback,
+                                       base::Unretained(this)));
+  }
+
+  Profile* profile() { return profile_.get(); }
+
+  BraveHostContentSettingsMap* map() { return map_.get(); }
+
+  BraveSiteSettingsCounter* counter() { return counter_.get(); }
+
+  browsing_data::BrowsingDataCounter::ResultInt GetResult() {
+    DCHECK(finished_);
+    return result_;
+  }
+
+  void Callback(
+      std::unique_ptr<browsing_data::BrowsingDataCounter::Result> result) {
+    DCHECK(result->Finished());
+    finished_ = result->Finished();
+
+    result_ = static_cast<browsing_data::BrowsingDataCounter::FinishedResult*>(
+                  result.get())
+                  ->Value();
+  }
+
+ private:
+  content::BrowserTaskEnvironment task_environment_;
+  std::unique_ptr<TestingProfile> profile_;
+
+  scoped_refptr<BraveHostContentSettingsMap> map_;
+  std::unique_ptr<ProtocolHandlerRegistry> handler_registry_;
+  std::unique_ptr<BraveSiteSettingsCounter> counter_;
+  bool finished_;
+  browsing_data::BrowsingDataCounter::ResultInt result_;
+};
+
+// Tests that the counter correctly counts each setting.
+TEST_F(BraveSiteSettingsCounterTest, Count) {
+  // Check below four settings for different host are counted properly.
+  map()->SetContentSettingDefaultScope(
+      kBraveURL, GURL(), ContentSettingsType::PLUGINS,
+      brave_shields::kHTTPUpgradableResources, CONTENT_SETTING_ALLOW);
+  map()->SetContentSettingDefaultScope(
+      kBatURL, GURL(), ContentSettingsType::PLUGINS,
+      brave_shields::kFingerprinting, CONTENT_SETTING_ALLOW);
+  map()->SetContentSettingCustomScope(
+      brave_shields::GetPatternFromURL(kGoogleURL, true),
+      ContentSettingsPattern::Wildcard(),
+      ContentSettingsType::JAVASCRIPT, "", CONTENT_SETTING_BLOCK);
+  map()->SetContentSettingDefaultScope(
+      kAbcURL, GURL(), ContentSettingsType::PLUGINS,
+      "", CONTENT_SETTING_ALLOW);
+
+  counter()->Restart();
+  EXPECT_EQ(4, GetResult());
+}
diff --git a/test/BUILD.gn b/test/BUILD.gn
index 75bf06fdc0a8..707516ca61d7 100644
--- a/test/BUILD.gn
+++ b/test/BUILD.gn
@@ -70,6 +70,7 @@ test("brave_unit_tests") {
   sources = [
     "//brave/browser/brave_content_browser_client_unittest.cc",
     "//brave/browser/brave_resources_util_unittest.cc",
+    "//brave/browser/browsing_data/counters/brave_site_settings_counter_unittest.cc",
     "//brave/browser/download/brave_download_item_model_unittest.cc",
     "//brave/browser/metrics/metrics_reporting_util_unittest_linux.cc",
     "//brave/browser/net/brave_ad_block_tp_network_delegate_helper_unittest.cc",
@@ -105,6 +106,8 @@ test("brave_unit_tests") {
     "//components/bookmarks/browser/bookmark_model_unittest.cc",
     "../../components/domain_reliability/test_util.cc",
     "../../components/domain_reliability/test_util.h",
+    "//chrome/browser/custom_handlers/test_protocol_handler_registry_delegate.cc",
+    "//chrome/browser/custom_handlers/test_protocol_handler_registry_delegate.h",
   ]
 
   deps = [