diff --git a/cpp/cmake_modules/ThirdpartyToolchain.cmake b/cpp/cmake_modules/ThirdpartyToolchain.cmake
index 7b8cef5fb5e..a2720b5c10d 100644
--- a/cpp/cmake_modules/ThirdpartyToolchain.cmake
+++ b/cpp/cmake_modules/ThirdpartyToolchain.cmake
@@ -1268,7 +1268,7 @@ if(ARROW_USE_BOOST)
     set(Boost_USE_STATIC_LIBS ON)
   endif()
   if(ARROW_BOOST_REQUIRE_LIBRARY)
-    set(ARROW_BOOST_COMPONENTS filesystem system)
+    set(ARROW_BOOST_COMPONENTS filesystem system headers)
     if(ARROW_FLIGHT_SQL_ODBC AND MSVC)
       list(APPEND ARROW_BOOST_COMPONENTS locale)
     endif()
@@ -1817,6 +1817,8 @@ function(build_thrift)
   if(BOOST_VENDORED)
     target_link_libraries(thrift PUBLIC $<BUILD_LOCAL_INTERFACE:Boost::headers>)
     target_link_libraries(thrift PRIVATE $<BUILD_LOCAL_INTERFACE:arrow::Boost::locale>)
+  elseif (Boost_FOUND)
+    target_link_libraries(thrift PUBLIC $<BUILD_LOCAL_INTERFACE:Boost::headers>)
   endif()
 
   add_library(thrift::thrift INTERFACE IMPORTED)