diff --git a/providers/smtp/src/airflow/providers/smtp/operators/smtp.py b/providers/smtp/src/airflow/providers/smtp/operators/smtp.py
index d9880f595fe7b..c35da707a5a69 100644
--- a/providers/smtp/src/airflow/providers/smtp/operators/smtp.py
+++ b/providers/smtp/src/airflow/providers/smtp/operators/smtp.py
@@ -22,15 +22,11 @@
 from typing import TYPE_CHECKING, Any
 
 from airflow.exceptions import AirflowException
-from airflow.models import BaseOperator
 from airflow.providers.smtp.hooks.smtp import SmtpHook
+from airflow.providers.smtp.version_compat import BaseOperator
 
 if TYPE_CHECKING:
-    try:
-        from airflow.sdk.definitions.context import Context
-    except ImportError:
-        # TODO: Remove once provider drops support for Airflow 2
-        from airflow.utils.context import Context
+    from airflow.providers.smtp.version_compat import Context
 
 
 class EmailOperator(BaseOperator):
diff --git a/providers/smtp/src/airflow/providers/smtp/version_compat.py b/providers/smtp/src/airflow/providers/smtp/version_compat.py
new file mode 100644
index 0000000000000..1db30bd476272
--- /dev/null
+++ b/providers/smtp/src/airflow/providers/smtp/version_compat.py
@@ -0,0 +1,48 @@
+# Licensed to the Apache Software Foundation (ASF) under one
+# or more contributor license agreements.  See the NOTICE file
+# distributed with this work for additional information
+# regarding copyright ownership.  The ASF licenses this file
+# to you under the Apache License, Version 2.0 (the
+# "License"); you may not use this file except in compliance
+# with the License.  You may obtain a copy of the License at
+#
+#   http://www.apache.org/licenses/LICENSE-2.0
+#
+# Unless required by applicable law or agreed to in writing,
+# software distributed under the License is distributed on an
+# "AS IS" BASIS, WITHOUT WARRANTIES OR CONDITIONS OF ANY
+# KIND, either express or implied.  See the License for the
+# specific language governing permissions and limitations
+# under the License.
+#
+# NOTE! THIS FILE IS COPIED MANUALLY IN OTHER PROVIDERS DELIBERATELY TO AVOID ADDING UNNECESSARY
+# DEPENDENCIES BETWEEN PROVIDERS. IF YOU WANT TO ADD CONDITIONAL CODE IN YOUR PROVIDER THAT DEPENDS
+# ON AIRFLOW VERSION, PLEASE COPY THIS FILE TO THE ROOT PACKAGE OF YOUR PROVIDER AND IMPORT
+# THOSE CONSTANTS FROM IT RATHER THAN IMPORTING THEM FROM ANOTHER PROVIDER OR TEST CODE
+#
+from __future__ import annotations
+
+
+def get_base_airflow_version_tuple() -> tuple[int, int, int]:
+    from packaging.version import Version
+
+    from airflow import __version__
+
+    airflow_version = Version(__version__)
+    return airflow_version.major, airflow_version.minor, airflow_version.micro
+
+
+AIRFLOW_V_3_0_PLUS = get_base_airflow_version_tuple() >= (3, 0, 0)
+
+if AIRFLOW_V_3_0_PLUS:
+    from airflow.sdk import BaseOperator
+    from airflow.sdk.definitions.context import Context
+else:
+    from airflow.models import BaseOperator  # type: ignore[no-redef]
+    from airflow.utils.context import Context  # type: ignore[no-redef]
+
+__all__ = [
+    "AIRFLOW_V_3_0_PLUS",
+    "BaseOperator",
+    "Context",
+]