diff --git a/dissect/target/plugins/filesystem/ini.py b/dissect/target/plugins/filesystem/ini.py
new file mode 100644
index 0000000000..13023b01b6
--- /dev/null
+++ b/dissect/target/plugins/filesystem/ini.py
@@ -0,0 +1,149 @@
+from __future__ import annotations
+
+import io
+from typing import TYPE_CHECKING
+
+from dissect.target.exceptions import ConfigurationParsingError, FileNotFoundError, UnsupportedPluginError
+from dissect.target.helpers import configutil
+from dissect.target.helpers.record import TargetRecordDescriptor
+from dissect.target.plugin import Plugin, arg, export
+
+if TYPE_CHECKING:
+    from collections.abc import Iterator
+
+    from dissect.target.helpers.fsutil import TargetPath
+
+IniRecord = TargetRecordDescriptor(
+    "filesystem/iniFileRecord",
+    [
+        ("datetime", "atime"),
+        ("datetime", "mtime"),
+        ("datetime", "ctime"),
+        ("string", "section"),
+        ("string", "key"),
+        ("string", "value"),
+        ("path", "path"),
+    ],
+)
+
+
+class IniPlugin(Plugin):
+    """INI file plugin.
+
+    This plugin scans target filesystems for INI configuration files and parses them into
+    structured records. It handles both UTF-8 and UTF-16 encoded INI files
+    """
+
+    def check_compatible(self) -> None:
+        if not len(self.target.fs.mounts):
+            raise UnsupportedPluginError("No filesystems found on target")
+
+    def on_error(self, error: Exception) -> None:
+        """Error handler for filesystem traversal. Logs warnings for permission errors and other exceptions,
+        but continues traversal.
+
+        Args:
+            error: ``Exception`` the exception thrown during filesystem traversal.
+        """
+        if isinstance(error, PermissionError):
+            self.target.log.warning("Permission denied while scanning for ini files: %s", error)
+            self.target.log.debug("", exc_info=error)
+            return
+
+        self.target.log.warning("Exception while scanning for ini files: %s", error)
+        self.target.log.debug("", exc_info=error)
+
+    def _iter_ini_files(self, path: str) -> Iterator[TargetPath]:
+        """Find all INI files under the given path.
+
+        Handles both explicit file paths and directory traversal. Continues traversal even if
+        permission errors are encountered on individual directories.
+
+        Args:
+            path: ``string`` of Target filesystem path to scan. Can be a file or directory.
+
+        Returns:
+            Iterator yields ``TargetPath``
+        """
+        target_path = self.target.fs.path(path)
+        if not target_path.exists():
+            self.target.log.error("Provided path %s does not exist on target", target_path)
+            return
+
+        if target_path.is_file():
+            if target_path.suffix.lower() == ".ini":
+                yield target_path
+            return
+
+        for root, _dirs, files in self.target.fs.walk(path, onerror=self.on_error):
+            root_path = self.target.fs.path(root)
+            for file_name in files:
+                if file_name.lower().endswith(".ini"):
+                    yield root_path.joinpath(file_name)
+
+    @export(record=IniRecord)
+    @arg("-p", "--path", default="/", help="path to an .ini file or directory in target")
+    def ini(self, path: str = "/") -> Iterator[IniRecord]:
+        """Scan for and parse INI files, yielding structured records.
+
+        This method recursively discovers INI configuration files under the specified path,
+        parses them, and yields an IniRecord for each
+        key-value pair found.
+
+        Args:
+            path: ``string`` of Target filesystem path to scan (default "/"). Can be a file or directory.
+
+        Returns:
+            Iterator yields ``IniRecord``: One record per key-value pair in discovered INI files.
+        """
+        for ini_file_path in self._iter_ini_files(path):
+            try:
+                config = _parse_ini(ini_file_path)
+                stat = ini_file_path.stat()
+            except FileNotFoundError as e:
+                # File may disappear between compatibility check and parse.
+                self.target.log.warning("File not found: %s", ini_file_path)
+                self.target.log.debug("", exc_info=e)
+                continue
+            except Exception as e:
+                self.target.log.warning("Exception generating ini record for %s: %s", ini_file_path, e)
+                self.target.log.debug("", exc_info=e)
+                continue
+
+            for section_name, section in config.items():
+                for key, value in section.items():
+                    yield IniRecord(
+                        atime=stat.st_atime,
+                        mtime=stat.st_mtime,
+                        ctime=stat.st_ctime,
+                        section=section_name,
+                        key=key,
+                        value=str(value),
+                        path=ini_file_path,
+                        _target=self.target,
+                    )
+
+
+def _parse_ini(ini_file_path: TargetPath) -> configutil.ConfigurationParser:
+    """Parse an INI file, with automatic fallback for UTF-16 encoded files.
+
+    First attempts to parse the file with the default UTF-8 encoding. If a ConfigurationParsingError,
+    retries using UTF-16 decoding
+
+    Args:
+        ini_file_path: ``TargetPath`` to the INI file to parse.
+
+    Returns:
+        ConfigurationParser: ``ConfigurationParser`` Parsed INI configuration object.
+    """
+    try:
+        return configutil.parse(ini_file_path, hint="ini")
+    except (UnicodeDecodeError, ConfigurationParsingError):
+        # Many Windows INI files are UTF-16
+        with ini_file_path.open("rb") as f:
+            raw_data = f.read()
+        text_data = raw_data.decode("utf-16")
+
+        parser = configutil.Ini()
+        parser.read_file(io.StringIO(text_data))
+        return parser
diff --git a/tests/_data/plugins/filesystem/ini/not_ini.txt b/tests/_data/plugins/filesystem/ini/not_ini.txt
new file mode 100644
index 0000000000..5e2f0c6ff0
--- /dev/null
+++ b/tests/_data/plugins/filesystem/ini/not_ini.txt
@@ -0,0 +1,3 @@
+version https://git-lfs.github.com/spec/v1
+oid sha256:c898b0ed4b7a4f14e2719ef0fbfd36ec88d8f9236b8fc2adb6b8cd7d8f89e4bf
+size 24
diff --git a/tests/_data/plugins/filesystem/ini/shutdown.ini b/tests/_data/plugins/filesystem/ini/shutdown.ini
new file mode 100644
index 0000000000..f0f725cc4f
--- /dev/null
+++ b/tests/_data/plugins/filesystem/ini/shutdown.ini
@@ -0,0 +1,3 @@
+version https://git-lfs.github.com/spec/v1
+oid sha256:12cee45f24504bb594261169a710ee217cb4a45b5494362c2bb05eaa8840e5bb
+size 34
diff --git a/tests/_data/plugins/filesystem/ini/startup.ini b/tests/_data/plugins/filesystem/ini/startup.ini
new file mode 100644
index 0000000000..a1006e9027
--- /dev/null
+++ b/tests/_data/plugins/filesystem/ini/startup.ini
@@ -0,0 +1,3 @@
+version https://git-lfs.github.com/spec/v1
+oid sha256:d1485f85bd22a2c1867406c360ec56bc7d9471e02bfab364847134a01319d705
+size 61
diff --git a/tests/_data/plugins/filesystem/ini/utf16.ini b/tests/_data/plugins/filesystem/ini/utf16.ini
new file mode 100644
index 0000000000..ec049d15f4
--- /dev/null
+++ b/tests/_data/plugins/filesystem/ini/utf16.ini
@@ -0,0 +1,3 @@
+version https://git-lfs.github.com/spec/v1
+oid sha256:72e876ed59044113a27c358b2729721d2d0cf6ceddb166a0bcc17d1518d8a2b2
+size 68
diff --git a/tests/plugins/filesystem/test_ini.py b/tests/plugins/filesystem/test_ini.py
new file mode 100644
index 0000000000..689a72c632
--- /dev/null
+++ b/tests/plugins/filesystem/test_ini.py
@@ -0,0 +1,59 @@
+from __future__ import annotations
+
+from typing import TYPE_CHECKING
+
+import pytest
+
+from dissect.target.plugins.filesystem.ini import IniPlugin
+from tests._utils import absolute_path
+
+if TYPE_CHECKING:
+    from dissect.target.filesystem import VirtualFilesystem
+    from dissect.target.target import Target
+
+
+@pytest.fixture
+def target_ini(target_unix: Target, fs_unix: VirtualFilesystem) -> Target:
+    fs_unix.map_dir("/etc/config", absolute_path("_data/plugins/filesystem/ini"))
+
+    target_unix.add_plugin(IniPlugin)
+    return target_unix
+
+
+def test_ini_parses_records(target_ini: Target) -> None:
+    """Test INI file discovery and parsing from a directory."""
+    records = list(target_ini.ini("/etc/config"))
+
+    assert len(records) == 6
+
+    by_key = {(record.section, record.key): record for record in records}
+
+    assert by_key[("Run", "Program")].value == "calc.exe"
+    assert by_key[("Run", "NoValue")].value == "None"
+    assert by_key[("Display", "Theme")].value == "Dark"
+    assert by_key[("Shutdown", "Script")].value == "cleanup.cmd"
+
+    paths = {str(record.path).lower() for record in records}
+    assert "/etc/config/startup.ini" in paths
+    assert "/etc/config/shutdown.ini" in paths
+    assert "/etc/config/not_ini.txt" not in paths
+
+
+def test_ini_parses_explicit_file(target_ini: Target) -> None:
+    """Test parsing a single explicitly specified INI file."""
+    records = list(target_ini.ini("/etc/config/startup.ini"))
+
+    assert len(records) == 3
+    assert {record.section for record in records} == {"Run", "Display"}
+    assert all(str(record.path).lower().endswith("startup.ini") for record in records)
+
+
+def test_ini_parses_utf16_encoded_file(target_ini: Target) -> None:
+    """Test parsing UTF-16 encoded INI files."""
+    records = list(target_ini.ini("/etc/config/utf16.ini"))
+
+    assert len(records) == 2
+    by_key = {(record.section, record.key): record for record in records}
+    assert by_key[("Setting", "Timeout")].value == "30"
+    assert by_key[("Setting", "Delay")].value == "60"
+    assert all(str(record.path).lower().endswith("utf16.ini") for record in records)