diff --git a/llvm/lib/Target/AMDGPU/SIRegisterInfo.td b/llvm/lib/Target/AMDGPU/SIRegisterInfo.td
--- a/llvm/lib/Target/AMDGPU/SIRegisterInfo.td
+++ b/llvm/lib/Target/AMDGPU/SIRegisterInfo.td
@@ -216,11 +216,16 @@
 
 // VGPR registers
 foreach Index = 0-255 in {
+  // Set a cost value for vgprs other than the argument registers (v0-v31).
+  // The ratio of index/allocation_granularity is taken as the cost value.
+  // Considered the allocation granularity as 4 here.
+  let CostPerUse=!if(!gt(Index, 31), !srl(Index, 2), 0) in {
   def VGPR#Index :
       SIReg <"v"#Index, Index>,
       DwarfRegNum<[!add(Index, 2560)]> {
     let HWEncoding{8} = 1;
   }
+  }
 }
 
 // AccVGPR registers
diff --git a/llvm/test/CodeGen/AMDGPU/spill-vgpr-to-agpr.ll b/llvm/test/CodeGen/AMDGPU/spill-vgpr-to-agpr.ll
--- a/llvm/test/CodeGen/AMDGPU/spill-vgpr-to-agpr.ll
+++ b/llvm/test/CodeGen/AMDGPU/spill-vgpr-to-agpr.ll
@@ -246,7 +246,7 @@
 ; GFX908-DAG  v_accvgpr_read_b32
 
 ; GCN:    NumVgprs: 256
-; GFX900: ScratchSize: 644
+; GFX900: ScratchSize: 708
 ; GFX908-FIXME: ScratchSize: 0
 ; GCN:    VGPRBlocks: 63
 ; GCN:    NumVGPRsForWavesPerEU: 256
diff --git a/llvm/test/CodeGen/AMDGPU/vgpr-spill-emergency-stack-slot.ll b/llvm/test/CodeGen/AMDGPU/vgpr-spill-emergency-stack-slot.ll
--- a/llvm/test/CodeGen/AMDGPU/vgpr-spill-emergency-stack-slot.ll
+++ b/llvm/test/CodeGen/AMDGPU/vgpr-spill-emergency-stack-slot.ll
@@ -24,7 +24,7 @@
 ; OFFREG is offset system SGPR
 ; GCN: buffer_store_dword {{v[0-9]+}}, off, s{{\[}}[[DESC0]]:[[DESC3]]], 0 offset:{{[0-9]+}} ; 4-byte Folded Spill
 ; GCN: buffer_load_dword v{{[0-9]+}}, off, s{{\[}}[[DESC0]]:[[DESC3]]], 0 offset:{{[0-9]+}} ; 4-byte Folded Reload
-; GCN: NumVgprs: 256
+; GCN: NumVgprs: 255
 ; GCN: ScratchSize: 1536
 
 define amdgpu_vs void @main([9 x <4 x i32>] addrspace(4)* inreg %arg, [17 x <4 x i32>] addrspace(4)* inreg %arg1, [17 x <4 x i32>] addrspace(4)* inreg %arg2, [34 x <8 x i32>] addrspace(4)* inreg %arg3, [16 x <4 x i32>] addrspace(4)* inreg %arg4, i32 inreg %arg5, i32 inreg %arg6, i32 %arg7, i32 %arg8, i32 %arg9, i32 %arg10) #0 {