diff --git a/llvm/include/llvm/ProfileData/Coverage/CoverageMapping.h b/llvm/include/llvm/ProfileData/Coverage/CoverageMapping.h
--- a/llvm/include/llvm/ProfileData/Coverage/CoverageMapping.h
+++ b/llvm/include/llvm/ProfileData/Coverage/CoverageMapping.h
@@ -334,6 +334,8 @@
   /// Return the number of times that a region of code associated with this
   /// counter was executed.
   Expected<int64_t> evaluate(const Counter &C) const;
+
+  unsigned getMaxCounterID(const Counter &C) const;
 };
 
 /// Code coverage information for a single function.
diff --git a/llvm/lib/ProfileData/Coverage/CoverageMapping.cpp b/llvm/lib/ProfileData/Coverage/CoverageMapping.cpp
--- a/llvm/lib/ProfileData/Coverage/CoverageMapping.cpp
+++ b/llvm/lib/ProfileData/Coverage/CoverageMapping.cpp
@@ -186,6 +186,22 @@
   llvm_unreachable("Unhandled CounterKind");
 }
 
+unsigned CounterMappingContext::getMaxCounterID(const Counter &C) const {
+  switch (C.getKind()) {
+  case Counter::Zero:
+    return 0;
+  case Counter::CounterValueReference:
+    return C.getCounterID();
+  case Counter::Expression: {
+    if (C.getExpressionID() >= Expressions.size())
+      return 0;
+    const auto &E = Expressions[C.getExpressionID()];
+    return std::max(getMaxCounterID(E.LHS), getMaxCounterID(E.RHS));
+  }
+  }
+  llvm_unreachable("Unhandled CounterKind");
+}
+
 void FunctionRecordIterator::skipOtherFiles() {
   while (Current != Records.end() && !Filename.empty() &&
          Filename != Current->Filenames[0])
@@ -203,6 +219,15 @@
   return RecordIt->second;
 }
 
+static unsigned getMaxCounterID(const CounterMappingContext &Ctx,
+                                const CoverageMappingRecord &Record) {
+  unsigned MaxCounterID = 0;
+  for (const auto &Region : Record.MappingRegions) {
+    MaxCounterID = std::max(MaxCounterID, Ctx.getMaxCounterID(Region.Count));
+  }
+  return MaxCounterID;
+}
+
 Error CoverageMapping::loadFunctionRecord(
     const CoverageMappingRecord &Record,
     IndexedInstrProfReader &ProfileReader) {
@@ -227,7 +252,7 @@
       return Error::success();
     } else if (IPE != instrprof_error::unknown_function)
       return make_error<InstrProfError>(IPE);
-    Counts.assign(Record.MappingRegions.size(), 0);
+    Counts.assign(getMaxCounterID(Ctx, Record) + 1, 0);
   }
   Ctx.setCounts(Counts);
 
diff --git a/llvm/unittests/ProfileData/CoverageMappingTest.cpp b/llvm/unittests/ProfileData/CoverageMappingTest.cpp
--- a/llvm/unittests/ProfileData/CoverageMappingTest.cpp
+++ b/llvm/unittests/ProfileData/CoverageMappingTest.cpp
@@ -62,6 +62,7 @@
   uint64_t Hash;
   std::vector<StringRef> Filenames;
   std::vector<CounterMappingRegion> Regions;
+  std::vector<CounterExpression> Expressions;
 
   OutputFunctionCoverageData() : Hash(0) {}
 
@@ -78,7 +79,7 @@
     Record.FunctionName = Name;
     Record.FunctionHash = Hash;
     Record.Filenames = Filenames;
-    Record.Expressions = {};
+    Record.Expressions = Expressions;
     Record.MappingRegions = Regions;
   }
 };
@@ -111,6 +112,7 @@
   std::string Name;
   uint64_t Hash;
   std::vector<CounterMappingRegion> Regions;
+  std::vector<CounterExpression> Expressions;
 
   InputFunctionCoverageData(std::string Name, uint64_t Hash)
       : Name(std::move(Name)), Hash(Hash) {}
@@ -189,13 +191,17 @@
         LS, CS, LE, CE));
   }
 
+  void addExpression(CounterExpression CE) {
+    InputFunctions.back().Expressions.push_back(CE);
+  }
+
   std::string writeCoverageRegions(InputFunctionCoverageData &Data) {
     SmallVector<unsigned, 8> FileIDs(Data.ReverseVirtualFileMapping.size());
     for (const auto &E : Data.ReverseVirtualFileMapping)
       FileIDs[E.second] = E.first;
     std::string Coverage;
     llvm::raw_string_ostream OS(Coverage);
-    CoverageMappingWriter(FileIDs, None, Data.Regions).write(OS);
+    CoverageMappingWriter(FileIDs, Data.Expressions, Data.Regions).write(OS);
     return OS.str();
   }
 
@@ -207,10 +213,9 @@
     Filenames.resize(Files.size() + 1);
     for (const auto &E : Files)
       Filenames[E.getValue()] = E.getKey().str();
-    std::vector<CounterExpression> Expressions;
     ArrayRef<std::string> FilenameRefs = llvm::makeArrayRef(Filenames);
     RawCoverageMappingReader Reader(Coverage, FilenameRefs, Data.Filenames,
-                                    Expressions, Data.Regions);
+                                    Data.Expressions, Data.Regions);
     EXPECT_THAT_ERROR(Reader.read(), Succeeded());
   }
 
@@ -796,6 +801,26 @@
   EXPECT_EQ(CoverageSegment(5, 5, false), Segments[3]);
 }
 
+// Test that counters not associated with any code regions are allowed.
+TEST_P(CoverageMappingTest, non_code_region_counters) {
+  // No records in profdata
+
+  startFunction("func", 0x1234);
+  addCMR(Counter::getCounter(0), "file", 1, 1, 5, 5);
+  addCMR(Counter::getExpression(0), "file", 6, 1, 6, 5);
+  addExpression(CounterExpression(
+      CounterExpression::Add, Counter::getCounter(1), Counter::getCounter(2)));
+
+  EXPECT_THAT_ERROR(loadCoverageMapping(), Succeeded());
+
+  std::vector<std::string> Names;
+  for (const auto &Func : LoadedCoverage->getCoveredFunctions()) {
+    Names.push_back(Func.Name);
+    ASSERT_EQ(2U, Func.CountedRegions.size());
+  }
+  ASSERT_EQ(1U, Names.size());
+}
+
 TEST_P(CoverageMappingTest, strip_filename_prefix) {
   ProfileWriter.addRecord({"file1:func", 0x1234, {0}}, Err);