diff --git a/core/modules/migrate_drupal/tests/fixtures/drupal7.php b/core/modules/migrate_drupal/tests/fixtures/drupal7.php
index 1831171..78fb095 100644
--- a/core/modules/migrate_drupal/tests/fixtures/drupal7.php
+++ b/core/modules/migrate_drupal/tests/fixtures/drupal7.php
@@ -44329,6 +44329,14 @@
   'value' => 'a:16:{s:11:"toggle_logo";i:0;s:11:"toggle_name";i:1;s:13:"toggle_slogan";i:0;s:24:"toggle_node_user_picture";i:0;s:27:"toggle_comment_user_picture";i:0;s:32:"toggle_comment_user_verification";i:0;s:14:"toggle_favicon";i:0;s:16:"toggle_main_menu";i:0;s:21:"toggle_secondary_menu";i:0;s:12:"default_logo";i:1;s:9:"logo_path";s:23:"public://customlogo.png";s:11:"logo_upload";s:0:"";s:15:"default_favicon";i:0;s:12:"favicon_path";s:24:"public://somefavicon.png";s:14:"favicon_upload";s:0:"";s:16:"favicon_mimetype";s:9:"image/png";}',
 ))
 ->values(array(
+  'name' => 'theme_bartik_settings',
+  'value' => 'a:18:{s:11:"toggle_logo";i:1;s:11:"toggle_name";i:1;s:13:"toggle_slogan";i:1;s:24:"toggle_node_user_picture";i:1;s:27:"toggle_comment_user_picture";i:1;s:32:"toggle_comment_user_verification";i:1;s:14:"toggle_favicon";i:1;s:16:"toggle_main_menu";i:1;s:21:"toggle_secondary_menu";i:1;s:12:"default_logo";i:0;s:9:"logo_path";s:16:"public://gnu.png";s:15:"default_favicon";i:1;s:12:"favicon_path";s:0:"";s:14:"favicon_upload";s:0:"";s:6:"scheme";s:7:"default";s:7:"palette";a:9:{s:3:"top";s:7:"#0779bf";s:6:"bottom";s:7:"#48a9e4";s:2:"bg";s:7:"#ffffff";s:7:"sidebar";s:7:"#f6f6f2";s:14:"sidebarborders";s:7:"#f9f9f9";s:6:"footer";s:7:"#292929";s:11:"titleslogan";s:7:"#fffeff";s:4:"text";s:7:"#3b3b3b";s:4:"link";s:7:"#0071B3";}s:5:"theme";s:6:"bartik";s:4:"info";a:12:{s:6:"fields";a:9:{s:3:"top";s:10:"Header top";s:6:"bottom";s:13:"Header bottom";s:2:"bg";s:15:"Main background";s:7:"sidebar";s:18:"Sidebar background";s:14:"sidebarborders";s:15:"Sidebar borders";s:6:"footer";s:17:"Footer background";s:11:"titleslogan";s:16:"Title and slogan";s:4:"text";s:10:"Text color";s:4:"link";s:10:"Link color";}s:7:"schemes";a:6:{s:7:"default";a:2:{s:5:"title";s:21:"Blue Lagoon (default)";s:6:"colors";a:9:{s:3:"top";s:7:"#0779bf";s:6:"bottom";s:7:"#48a9e4";s:2:"bg";s:7:"#ffffff";s:7:"sidebar";s:7:"#f6f6f2";s:14:"sidebarborders";s:7:"#f9f9f9";s:6:"footer";s:7:"#292929";s:11:"titleslogan";s:7:"#fffeff";s:4:"text";s:7:"#3b3b3b";s:4:"link";s:7:"#0071B3";}}s:9:"firehouse";a:2:{s:5:"title";s:9:"Firehouse";s:6:"colors";a:9:{s:3:"top";s:7:"#cd2d2d";s:6:"bottom";s:7:"#cf3535";s:2:"bg";s:7:"#ffffff";s:7:"sidebar";s:7:"#f1f4f0";s:14:"sidebarborders";s:7:"#ededed";s:6:"footer";s:7:"#1f1d1c";s:11:"titleslogan";s:7:"#fffeff";s:4:"text";s:7:"#3b3b3b";s:4:"link";s:7:"#d6121f";}}s:3:"ice";a:2:{s:5:"title";s:3:"Ice";s:6:"colors";a:9:{s:3:"top";s:7:"#d0d0d0";s:6:"bottom";s:7:"#c2c4c5";s:2:"bg";s:7:"#ffffff";s:7:"sidebar";s:7:"#ffffff";s:14:"sidebarborders";s:7:"#cccccc";s:6:"footer";s:7:"#24272c";s:11:"titleslogan";s:7:"#000000";s:4:"text";s:7:"#4a4a4a";s:4:"link";s:7:"#019dbf";}}s:4:"plum";a:2:{s:5:"title";s:4:"Plum";s:6:"colors";a:9:{s:3:"top";s:7:"#4c1c58";s:6:"bottom";s:7:"#593662";s:2:"bg";s:7:"#fffdf7";s:7:"sidebar";s:7:"#edede7";s:14:"sidebarborders";s:7:"#e7e7e7";s:6:"footer";s:7:"#2c2c28";s:11:"titleslogan";s:7:"#ffffff";s:4:"text";s:7:"#301313";s:4:"link";s:7:"#9d408d";}}s:5:"slate";a:2:{s:5:"title";s:5:"Slate";s:6:"colors";a:9:{s:3:"top";s:7:"#4a4a4a";s:6:"bottom";s:7:"#4e4e4e";s:2:"bg";s:7:"#ffffff";s:7:"sidebar";s:7:"#ffffff";s:14:"sidebarborders";s:7:"#d0d0d0";s:6:"footer";s:7:"#161617";s:11:"titleslogan";s:7:"#ffffff";s:4:"text";s:7:"#3b3b3b";s:4:"link";s:7:"#0073b6";}}s:0:"";a:2:{s:5:"title";s:6:"Custom";s:6:"colors";a:0:{}}}s:3:"css";a:1:{i:0;s:14:"css/colors.css";}s:4:"copy";a:1:{i:0;s:8:"logo.png";}s:9:"gradients";a:1:{i:0;a:3:{s:9:"dimension";a:4:{i:0;i:0;i:1;i:0;i:2;i:0;i:3;i:0;}s:9:"direction";s:8:"vertical";s:6:"colors";a:2:{i:0;s:3:"top";i:1;s:6:"bottom";}}}s:4:"fill";a:0:{}s:6:"slices";a:0:{}s:12:"blend_target";s:7:"#ffffff";s:11:"preview_css";s:17:"color/preview.css";s:10:"preview_js";s:16:"color/preview.js";s:12:"preview_html";s:18:"color/preview.html";s:10:"base_image";s:14:"color/base.png";}}',
+))
+->values(array(
+  'name' => 'theme_seven_settings',
+  'value' => 'a:15:{s:11:"toggle_logo";i:1;s:11:"toggle_name";i:1;s:13:"toggle_slogan";i:1;s:24:"toggle_node_user_picture";i:1;s:27:"toggle_comment_user_picture";i:0;s:32:"toggle_comment_user_verification";i:1;s:14:"toggle_favicon";i:1;s:16:"toggle_main_menu";i:1;s:21:"toggle_secondary_menu";i:0;s:12:"default_logo";i:1;s:9:"logo_path";s:0:"";s:11:"logo_upload";s:0:"";s:15:"default_favicon";i:1;s:12:"favicon_path";s:0:"";s:14:"favicon_upload";s:0:"";}',
+))
+->values(array(
   'name' => 'tracker_batch_size',
   'value' => 'i:999;',
 ))
diff --git a/core/modules/migrate_drupal_ui/src/Form/MigrateUpgradeForm.php b/core/modules/migrate_drupal_ui/src/Form/MigrateUpgradeForm.php
index 29b1484..26304a1 100644
--- a/core/modules/migrate_drupal_ui/src/Form/MigrateUpgradeForm.php
+++ b/core/modules/migrate_drupal_ui/src/Form/MigrateUpgradeForm.php
@@ -590,6 +590,10 @@ class MigrateUpgradeForm extends ConfirmFormBase {
       'source_module' => 'profile',
       'destination_module' => 'user',
     ],
+    'd7_theme_settings' => [
+      'source_module' => 'system',
+      'destination_module' => 'system',
+    ],
     'd6_user' => [
       'source_module' => 'user',
       'destination_module' => 'user',
diff --git a/core/modules/system/migration_templates/d7_theme_settings.yml b/core/modules/system/migration_templates/d7_theme_settings.yml
new file mode 100644
index 0000000..73a52de
--- /dev/null
+++ b/core/modules/system/migration_templates/d7_theme_settings.yml
@@ -0,0 +1,44 @@
+id: d7_theme_settings
+label: D7 theme settings
+migration_tags:
+  - Drupal 7
+source:
+  plugin: d7_theme_settings
+  constants:
+    config_suffix: '.settings'
+process:
+  # build the configuration name from the variable name, i.e.
+  # theme_bartik_settings becomes bartik.settings
+  theme_name:
+    -
+      plugin: explode
+      source: name
+      delimiter: _
+    -
+      plugin: extract
+      index:
+        - 1
+  configuration_name:
+    plugin: concat
+    source:
+      - '@theme_name'
+      - constants/config_suffix
+  toggle_logo: theme_settings/toggle_logo
+  toggle_name: value/toggle_name
+  toggle_slogan: value/toggle_slogan
+  toggle_node_user_picture: value/toggle_node_user_picture
+  toggle_comment_user_picture: value/toggle_comment_user_picture
+  toggle_comment_user_verification: value/toggle_comment_user_verification
+  toggle_favicon: value/toggle_favicon
+  default_logo: value/default_logo
+  logo_path: value/logo_path
+  logo_upload: value/logo_upload
+  default_favicon: value/default_favicon
+  favicon_path: value/favicon_path
+  favicon_mimetype: value/favicon_mimetype
+# Ignore settings not present in Drupal 8
+#  value/favicon_upload
+#  value/toggle_main_menu
+#  value/toggle_secondary_menu
+destination:
+  plugin: d7_theme_settings
diff --git a/core/modules/system/src/Plugin/migrate/destination/d7/ThemeSettings.php b/core/modules/system/src/Plugin/migrate/destination/d7/ThemeSettings.php
new file mode 100644
index 0000000..4c70272
--- /dev/null
+++ b/core/modules/system/src/Plugin/migrate/destination/d7/ThemeSettings.php
@@ -0,0 +1,92 @@
+<?php
+
+namespace Drupal\system\Plugin\migrate\destination\d7;
+
+use Drupal\Core\Plugin\ContainerFactoryPluginInterface;
+use Drupal\Core\Config\ConfigFactoryInterface;
+use Drupal\migrate\Plugin\MigrationInterface;
+use Drupal\migrate\Row;
+use Drupal\migrate\Plugin\migrate\destination\DestinationBase;
+use Symfony\Component\DependencyInjection\ContainerInterface;
+
+/**
+ * Persist theme settings to the config system.
+ *
+ * @MigrateDestination(
+ *   id = "d7_theme_settings"
+ * )
+ */
+class ThemeSettings extends DestinationBase implements ContainerFactoryPluginInterface {
+
+  /**
+   * The configuration factory.
+   *
+   * @var \Drupal\Core\Config\ConfigFactoryInterface
+   */
+  protected $configFactory;
+
+  /**
+   * Constructs a theme settings destination object.
+   *
+   * @param array $configuration
+   *   Plugin configuration.
+   * @param string $plugin_id
+   *   The plugin ID.
+   * @param mixed $plugin_definition
+   *   The plugin definition.
+   * @param \Drupal\migrate\Plugin\MigrationInterface $migration
+   *   The current migration.
+   * @param \Drupal\Core\Config\ConfigFactoryInterface $config_factory
+   *   The configuration factory.
+   */
+  public function __construct(array $configuration, $plugin_id, $plugin_definition, MigrationInterface $migration, ConfigFactoryInterface $config_factory) {
+    parent::__construct($configuration, $plugin_id, $plugin_definition, $migration);
+    $this->configFactory = $config_factory;
+  }
+
+  /**
+   * {@inheritdoc}
+   */
+  public static function create(ContainerInterface $container, array $configuration, $plugin_id, $plugin_definition, MigrationInterface $migration = NULL) {
+    return new static(
+      $configuration,
+      $plugin_id,
+      $plugin_definition,
+      $migration,
+      $container->get('config.factory')
+    );
+  }
+
+  /**
+   * {@inheritdoc}
+   */
+  public function import(Row $row, array $old_destination_id_values = array()) {
+    $imported = FALSE;
+    $config = $this->configFactory->getEditable($row->getDestinationProperty('configuration_name'));
+    $theme_settings = $row->getDestination();
+    // Remove keys not in theme settings.
+    unset($theme_settings['configuration_name']);
+    unset($theme_settings['theme_name']);
+    if (isset($theme_settings)) {
+      theme_settings_convert_to_config($theme_settings, $config);
+      $config->save();
+      $imported = TRUE;
+    }
+    return $imported;
+  }
+
+  /**
+   * {@inheritdoc}
+   */
+  public function getIds() {
+    $ids['name']['type'] = 'string';
+    return $ids;
+  }
+
+  /**
+   * {@inheritdoc}
+   */
+  public function fields(MigrationInterface $migration = NULL) {
+  }
+
+}
diff --git a/core/modules/system/src/Plugin/migrate/source/d7/ThemeSettings.php b/core/modules/system/src/Plugin/migrate/source/d7/ThemeSettings.php
new file mode 100644
index 0000000..3f82688
--- /dev/null
+++ b/core/modules/system/src/Plugin/migrate/source/d7/ThemeSettings.php
@@ -0,0 +1,48 @@
+<?php
+
+namespace Drupal\system\Plugin\migrate\source\d7;
+
+use Drupal\migrate_drupal\Plugin\migrate\source\VariableMultiRow;
+
+/**
+ * Drupal 7 system source from database.
+ *
+ * @MigrateSource(
+ *   id = "d7_theme_settings",
+ *   source_provider = "system"
+ * )
+ */
+class ThemeSettings extends VariableMultiRow {
+  /**
+   * {@inheritdoc}
+   */
+  protected $variables;
+
+  /**
+   * {@inheritdoc}
+   */
+  public function query() {
+    return $this->select('variable', 'v')
+      ->fields('v', ['name', 'value'])
+      ->condition('name', 'theme_%_settings', 'LIKE');
+  }
+
+  /**
+   * {@inheritdoc}
+   */
+  public function fields() {
+    return array(
+      'name' => $this->t('Theme settings variable for a theme.'),
+      'value' => $this->t('The theme settings variable value.'),
+    );
+  }
+
+  /**
+   * {@inheritdoc}
+   */
+  public function getIds() {
+    $ids['name']['type'] = 'string';
+    return $ids;
+  }
+
+}
diff --git a/core/modules/system/tests/src/Kernel/Migrate/d7/MigrateThemeSettingsTest.php b/core/modules/system/tests/src/Kernel/Migrate/d7/MigrateThemeSettingsTest.php
new file mode 100644
index 0000000..08f70cf
--- /dev/null
+++ b/core/modules/system/tests/src/Kernel/Migrate/d7/MigrateThemeSettingsTest.php
@@ -0,0 +1,59 @@
+<?php
+
+namespace Drupal\Tests\system\Kernel\Migrate\d7;
+
+use Drupal\Tests\migrate_drupal\Kernel\d7\MigrateDrupal7TestBase;
+
+/**
+ * Tests migration of Theme settings variables to configuration.
+ *
+ * @group system
+ */
+class MigrateThemeSettingsTest extends MigrateDrupal7TestBase {
+
+  /**
+   * {@inheritdoc}
+   */
+  protected function setUp() {
+    parent::setUp();
+
+    // Install bartik theme.
+    \Drupal::service('theme_handler')->install(['bartik']);
+    // Install seven theme.
+    \Drupal::service('theme_handler')->install(['seven']);
+    $this->executeMigration('d7_theme_settings');
+  }
+
+  /**
+   * Tests migration of theme settings to variables to configuration.
+   */
+  public function testMigrateThemeSettings() {
+    $config = $this->config('bartik.settings');
+
+    $this->assertSame('', $config->get('favicon.path'));
+    $this->assertTrue($config->get('favicon.use_default'));
+    $this->assertTrue($config->get('features.comment_user_picture'));
+    $this->assertTrue($config->get('features.comment_user_verification'));
+    $this->assertTrue($config->get('features.favicon'));
+    $this->assertTrue($config->get('features.node_user_picture'));
+    $this->assertFalse($config->get('features.logo'));
+    $this->assertTrue($config->get('features.name'));
+    $this->assertTrue($config->get('features.slogan'));
+    $this->assertSame('public://gnu.png', $config->get('logo.path'));
+    $this->assertFalse($config->get('logo.use_default'));
+
+    $config = $this->config('seven.settings');
+    $this->assertSame('', $config->get('favicon.path'));
+    $this->assertTrue($config->get('favicon.use_default'));
+    $this->assertFalse($config->get('features.comment_user_picture'));
+    $this->assertTrue($config->get('features.comment_user_verification'));
+    $this->assertTrue($config->get('features.favicon'));
+    $this->assertTrue($config->get('features.node_user_picture'));
+    $this->assertFalse($config->get('features.logo'));
+    $this->assertTrue($config->get('features.name'));
+    $this->assertTrue($config->get('features.slogan'));
+    $this->assertSame('', $config->get('logo.path'));
+    $this->assertTrue($config->get('logo.use_default'));
+  }
+
+}
diff --git a/core/modules/system/tests/src/Kernel/Plugin/migrate/source/d7/ThemeSettingsTest.php b/core/modules/system/tests/src/Kernel/Plugin/migrate/source/d7/ThemeSettingsTest.php
new file mode 100644
index 0000000..17b54fa
--- /dev/null
+++ b/core/modules/system/tests/src/Kernel/Plugin/migrate/source/d7/ThemeSettingsTest.php
@@ -0,0 +1,65 @@
+<?php
+
+namespace Drupal\Tests\system\Kernel\Plugin\migrate\source\d7;
+
+use Drupal\Tests\migrate\Kernel\MigrateSqlSourceTestBase;
+
+/**
+ * Tests D7 theme settings source plugin.
+ *
+ * @covers Drupal\system\Plugin\migrate\source\d7\ThemeSettings
+ *
+ * @group system
+ */
+class ThemeSettingsTest extends MigrateSqlSourceTestBase {
+
+  /**
+   * {@inheritdoc}
+   */
+  public static $modules = ['system', 'migrate_drupal'];
+
+  /**
+   * {@inheritdoc}
+   */
+  public function providerSource() {
+    $tests = [];
+
+    // The source data.
+    $value = [
+      'toggle_logo' => 1,
+      'toggle_name' => 1,
+      'toggle_slogan' => 1,
+      'toggle_node_user_picture' => 1,
+      'toggle_comment_user_picture' => 1,
+      'toggle_comment_user_verification' => 1,
+      'toggle_favicon' => 1,
+      'toggle_main_menu' => 1,
+      'toggle_secondary_menu' => 1,
+      'default_logo' => 1,
+      'logo_path' => ' ',
+      'logo_upload' => ' ',
+      'default_favicon' => 1,
+      'favicon_path' => ' ',
+      'favicon_upload' => ' ',
+      'scheme' => 'firehouse',
+    ];
+
+    $tests[0]['source_data']['variable'] = [
+      [
+        'name' => 'theme_bartik_settings',
+        'value' => serialize($value),
+      ],
+    ];
+
+    // The expected results are nearly identical to the source data.
+    $tests[0]['expected_data'] = [
+      [
+        'name' => 'theme_bartik_settings',
+        'value' => $value,
+      ],
+    ];
+
+    return $tests;
+  }
+
+}