diff --git a/flang/test/Lower/OpenMP/rtl-flags.f90 b/flang/test/Lower/OpenMP/rtl-flags.f90
new file mode 100644
--- /dev/null
+++ b/flang/test/Lower/OpenMP/rtl-flags.f90
@@ -0,0 +1,59 @@
+
+!RUN: %flang_fc1 -emit-llvm -fopenmp -fopenmp-is-device %s -o - | FileCheck %s --check-prefix=DEFAULT-DEVICE-LLVM
+!RUN: %flang_fc1 -emit-llvm -fopenmp -fopenmp-target-debug -fopenmp-is-device %s -o - | FileCheck %s --check-prefix=DBG-DEVICE-LLVM
+!RUN: %flang_fc1 -emit-llvm -fopenmp -fopenmp-target-debug=111 -fopenmp-is-device %s -o - | FileCheck %s --check-prefix=DBG-EQ-DEVICE-LLVM
+!RUN: %flang_fc1 -emit-llvm -fopenmp -fopenmp-assume-teams-oversubscription -fopenmp-is-device %s -o - | FileCheck %s --check-prefix=TEAMS-OSUB-DEVICE-LLVM
+!RUN: %flang_fc1 -emit-llvm -fopenmp -fopenmp-assume-threads-oversubscription -fopenmp-is-device %s -o - | FileCheck %s --check-prefix=THREAD-OSUB-DEVICE-LLVM
+!RUN: %flang_fc1 -emit-llvm -fopenmp -fopenmp-assume-no-thread-state -fopenmp-is-device %s -o - | FileCheck %s --check-prefix=THREAD-STATE-DEVICE-LLVM
+!RUN: %flang_fc1 -emit-llvm -fopenmp -fopenmp-assume-no-nested-parallelism -fopenmp-is-device %s -o - | FileCheck %s --check-prefix=NEST-PAR-DEVICE-LLVM
+!RUN: %flang_fc1 -emit-llvm -fopenmp -fopenmp-target-debug -fopenmp-assume-teams-oversubscription -fopenmp-assume-no-nested-parallelism -fopenmp-assume-threads-oversubscription -fopenmp-assume-no-thread-state -fopenmp-is-device %s -o - | FileCheck %s --check-prefix=ALL-DEVICE-LLVM
+
+!DEFAULT-DEVICE-LLVM: @__omp_rtl_debug_kind = weak_odr hidden constant i32 0
+!DEFAULT-DEVICE-LLVM: @__omp_rtl_assume_teams_oversubscription = weak_odr hidden constant i32 0
+!DEFAULT-DEVICE-LLVM: @__omp_rtl_assume_threads_oversubscription = weak_odr hidden constant i32 0
+!DEFAULT-DEVICE-LLVM: @__omp_rtl_assume_no_thread_state = weak_odr hidden constant i32 0
+!DEFAULT-DEVICE-LLVM: @__omp_rtl_assume_no_nested_parallelism = weak_odr hidden constant i32 0
+
+!DBG-DEVICE-LLVM: @__omp_rtl_debug_kind = weak_odr hidden constant i32 1
+!DBG-DEVICE-LLVM: @__omp_rtl_assume_teams_oversubscription = weak_odr hidden constant i32 0
+!DBG-DEVICE-LLVM: @__omp_rtl_assume_threads_oversubscription = weak_odr hidden constant i32 0
+!DBG-DEVICE-LLVM: @__omp_rtl_assume_no_thread_state = weak_odr hidden constant i32 0
+!DBG-DEVICE-LLVM: @__omp_rtl_assume_no_nested_parallelism = weak_odr hidden constant i32 0
+
+!DBG-EQ-DEVICE-LLVM: @__omp_rtl_debug_kind = weak_odr hidden constant i32 111
+!DBG-EQ-DEVICE-LLVM: @__omp_rtl_assume_teams_oversubscription = weak_odr hidden constant i32 0
+!DBG-EQ-DEVICE-LLVM: @__omp_rtl_assume_threads_oversubscription = weak_odr hidden constant i32 0
+!DBG-EQ-DEVICE-LLVM: @__omp_rtl_assume_no_thread_state = weak_odr hidden constant i32 0
+!DBG-EQ-DEVICE-LLVM: @__omp_rtl_assume_no_nested_parallelism = weak_odr hidden constant i32 0
+
+!TEAMS-OSUB-DEVICE-LLVM: @__omp_rtl_debug_kind = weak_odr hidden constant i32 0
+!TEAMS-OSUB-DEVICE-LLVM: @__omp_rtl_assume_teams_oversubscription = weak_odr hidden constant i32 1
+!TEAMS-OSUB-DEVICE-LLVM: @__omp_rtl_assume_threads_oversubscription = weak_odr hidden constant i32 0
+!TEAMS-OSUB-DEVICE-LLVM: @__omp_rtl_assume_no_thread_state = weak_odr hidden constant i32 0
+!TEAMS-OSUB-DEVICE-LLVM: @__omp_rtl_assume_no_nested_parallelism = weak_odr hidden constant i32 0
+
+!THREAD-OSUB-DEVICE-LLVM: @__omp_rtl_debug_kind = weak_odr hidden constant i32 0
+!THREAD-OSUB-DEVICE-LLVM: @__omp_rtl_assume_teams_oversubscription = weak_odr hidden constant i32 0
+!THREAD-OSUB-DEVICE-LLVM: @__omp_rtl_assume_threads_oversubscription = weak_odr hidden constant i32 1
+!THREAD-OSUB-DEVICE-LLVM: @__omp_rtl_assume_no_thread_state = weak_odr hidden constant i32 0
+!THREAD-OSUB-DEVICE-LLVM: @__omp_rtl_assume_no_nested_parallelism = weak_odr hidden constant i32 0
+
+!THREAD-STATE-DEVICE-LLVM: @__omp_rtl_debug_kind = weak_odr hidden constant i32 0
+!THREAD-STATE-DEVICE-LLVM: @__omp_rtl_assume_teams_oversubscription = weak_odr hidden constant i32 0
+!THREAD-STATE-DEVICE-LLVM: @__omp_rtl_assume_threads_oversubscription = weak_odr hidden constant i32 0
+!THREAD-STATE-DEVICE-LLVM: @__omp_rtl_assume_no_thread_state = weak_odr hidden constant i32 1
+!THREAD-STATE-DEVICE-LLVM: @__omp_rtl_assume_no_nested_parallelism = weak_odr hidden constant i32 0
+
+!NEST-PAR-DEVICE-LLVM: @__omp_rtl_debug_kind = weak_odr hidden constant i32 0
+!NEST-PAR-DEVICE-LLVM: @__omp_rtl_assume_teams_oversubscription = weak_odr hidden constant i32 0
+!NEST-PAR-DEVICE-LLVM: @__omp_rtl_assume_threads_oversubscription = weak_odr hidden constant i32 0
+!NEST-PAR-DEVICE-LLVM: @__omp_rtl_assume_no_thread_state = weak_odr hidden constant i32 0
+!NEST-PAR-DEVICE-LLVM: @__omp_rtl_assume_no_nested_parallelism = weak_odr hidden constant i32 1
+
+!ALL-DEVICE-LLVM: @__omp_rtl_debug_kind = weak_odr hidden constant i32 1
+!ALL-DEVICE-LLVM: @__omp_rtl_assume_teams_oversubscription = weak_odr hidden constant i32 1
+!ALL-DEVICE-LLVM: @__omp_rtl_assume_threads_oversubscription = weak_odr hidden constant i32 1
+!ALL-DEVICE-LLVM: @__omp_rtl_assume_no_thread_state = weak_odr hidden constant i32 1
+!ALL-DEVICE-LLVM: @__omp_rtl_assume_no_nested_parallelism = weak_odr hidden constant i32 1
+subroutine omp_subroutine()
+end subroutine omp_subroutine
diff --git a/mlir/lib/Target/LLVMIR/Dialect/OpenMP/OpenMPToLLVMIRTranslation.cpp b/mlir/lib/Target/LLVMIR/Dialect/OpenMP/OpenMPToLLVMIRTranslation.cpp
--- a/mlir/lib/Target/LLVMIR/Dialect/OpenMP/OpenMPToLLVMIRTranslation.cpp
+++ b/mlir/lib/Target/LLVMIR/Dialect/OpenMP/OpenMPToLLVMIRTranslation.cpp
@@ -1542,6 +1542,38 @@
   return bodyGenStatus;
 }
 
+/// Lowers the FlagsAttr which is applied to the module on the device
+/// pass when offloading, this attribute contains OpenMP RTL globals that can
+/// be passed as flags to the frontend, otherwise they are set to default
+LogicalResult convertFlagsAttr(Operation *op, mlir::omp::FlagsAttr attribute,
+                               LLVM::ModuleTranslation &moduleTranslation) {
+  llvm::OpenMPIRBuilder *ompBuilder = moduleTranslation.getOpenMPBuilder();
+
+  ompBuilder->createGlobalFlag(
+      attribute.getDebugKind() /*LangOpts().OpenMPTargetDebug*/,
+      "__omp_rtl_debug_kind");
+  ompBuilder->createGlobalFlag(
+      attribute
+          .getAssumeTeamsOversubscription() /*LangOpts().OpenMPTeamSubscription*/
+      ,
+      "__omp_rtl_assume_teams_oversubscription");
+  ompBuilder->createGlobalFlag(
+      attribute
+          .getAssumeThreadsOversubscription() /*LangOpts().OpenMPThreadSubscription*/
+      ,
+      "__omp_rtl_assume_threads_oversubscription");
+  ompBuilder->createGlobalFlag(
+      attribute.getAssumeNoThreadState() /*LangOpts().OpenMPNoThreadState*/,
+      "__omp_rtl_assume_no_thread_state");
+  ompBuilder->createGlobalFlag(
+      attribute
+          .getAssumeNoNestedParallelism() /*LangOpts().OpenMPNoNestedParallelism*/
+      ,
+      "__omp_rtl_assume_no_nested_parallelism");
+
+  return success();
+}
+
 namespace {
 
 /// Implementation of the dialect interface that converts operations belonging
@@ -1556,10 +1588,34 @@
   LogicalResult
   convertOperation(Operation *op, llvm::IRBuilderBase &builder,
                    LLVM::ModuleTranslation &moduleTranslation) const final;
+
+  LogicalResult
+  amendOperation(Operation *op, NamedAttribute attribute,
+                 LLVM::ModuleTranslation &moduleTranslation) const final;
 };
 
 } // namespace
 
+/// Given an OpenMP MLIR attribute, create the corresponding LLVM-IR, runtime
+/// calls, or operation amendments
+LogicalResult OpenMPDialectLLVMIRTranslationInterface::amendOperation(
+    Operation *op, NamedAttribute attribute,
+    LLVM::ModuleTranslation &moduleTranslation) const {
+
+  return llvm::TypeSwitch<Attribute, LogicalResult>(attribute.getValue())
+      .Case([&](mlir::omp::FlagsAttr rtlAttr) {
+        return convertFlagsAttr(op, rtlAttr, moduleTranslation);
+      })
+      .Default([&](Attribute attr) {
+        // fall through for omp attributes that do not require lowering and/or
+        // have no concrete definition and thus no type to define a case on
+        // e.g. omp.is_device
+        return success();
+      });
+
+  return failure();
+}
+
 /// Given an OpenMP MLIR operation, create the corresponding LLVM IR
 /// (including OpenMP runtime calls).
 LogicalResult OpenMPDialectLLVMIRTranslationInterface::convertOperation(
diff --git a/mlir/test/Target/LLVMIR/openmp-llvm.mlir b/mlir/test/Target/LLVMIR/openmp-llvm.mlir
--- a/mlir/test/Target/LLVMIR/openmp-llvm.mlir
+++ b/mlir/test/Target/LLVMIR/openmp-llvm.mlir
@@ -2454,3 +2454,86 @@
   }
   llvm.return
 }
+
+// -----
+
+// CHECK-NOT: @__omp_rtl_debug_kind = weak_odr hidden constant i32 1
+// CHECK-NOT: @__omp_rtl_assume_teams_oversubscription = weak_odr hidden constant i32 1
+// CHECK-NOT: @__omp_rtl_assume_threads_oversubscription = weak_odr hidden constant i32 1
+// CHECK-NOT: @__omp_rtl_assume_no_thread_state = weak_odr hidden constant i32 1
+// CHECK-NOT: @__omp_rtl_assume_no_nested_parallelism = weak_odr hidden constant i32 1
+module attributes {omp.flags = #omp.flags<debug_kind = 1, assume_teams_oversubscription = true, 
+                                          assume_threads_oversubscription = true, assume_no_thread_state = true, 
+                                          assume_no_nested_parallelism = true>} {}
+
+// -----
+
+// CHECK: @__omp_rtl_debug_kind = weak_odr hidden constant i32 1
+// CHECK: @__omp_rtl_assume_teams_oversubscription = weak_odr hidden constant i32 1
+// CHECK: @__omp_rtl_assume_threads_oversubscription = weak_odr hidden constant i32 1
+// CHECK: @__omp_rtl_assume_no_thread_state = weak_odr hidden constant i32 1
+// CHECK: @__omp_rtl_assume_no_nested_parallelism = weak_odr hidden constant i32 1
+module attributes {omp.flags = #omp.flags<debug_kind = 1, assume_teams_oversubscription = true, 
+                                          assume_threads_oversubscription = true, assume_no_thread_state = true, 
+                                          assume_no_nested_parallelism = true>, 
+                   omp.is_device = #omp.isdevice<is_device = true>} {}
+
+// -----
+
+// CHECK-NOT: @__omp_rtl_debug_kind = weak_odr hidden constant i32 0
+// CHECK-NOT: @__omp_rtl_assume_teams_oversubscription = weak_odr hidden constant i32 0
+// CHECK-NOT: @__omp_rtl_assume_threads_oversubscription = weak_odr hidden constant i32 0
+// CHECK-NOT: @__omp_rtl_assume_no_thread_state = weak_odr hidden constant i32 0
+// CHECK-NOT: @__omp_rtl_assume_no_nested_parallelism = weak_odr hidden constant i32 0
+module attributes {omp.flags = #omp.flags<>} {}
+
+// -----
+
+// CHECK: @__omp_rtl_debug_kind = weak_odr hidden constant i32 0
+// CHECK: @__omp_rtl_assume_teams_oversubscription = weak_odr hidden constant i32 0
+// CHECK: @__omp_rtl_assume_threads_oversubscription = weak_odr hidden constant i32 0
+// CHECK: @__omp_rtl_assume_no_thread_state = weak_odr hidden constant i32 0
+// CHECK: @__omp_rtl_assume_no_nested_parallelism = weak_odr hidden constant i32 0
+module attributes {omp.flags = #omp.flags<>, omp.is_device = #omp.isdevice<is_device = true>} {}
+
+// -----
+
+// CHECK-NOT: @__omp_rtl_debug_kind = weak_odr hidden constant i32 0
+// CHECK-NOT: @__omp_rtl_assume_teams_oversubscription = weak_odr hidden constant i32 0
+// CHECK-NOT: @__omp_rtl_assume_threads_oversubscription = weak_odr hidden constant i32 0
+// CHECK-NOT: @__omp_rtl_assume_no_thread_state = weak_odr hidden constant i32 0
+// CHECK-NOT: @__omp_rtl_assume_no_nested_parallelism = weak_odr hidden constant i32 0
+module attributes {omp.flags = #omp.flags<debug_kind = 0, assume_teams_oversubscription = false, 
+                                          assume_threads_oversubscription = false, assume_no_thread_state = false, 
+                                          assume_no_nested_parallelism = false>} {}
+
+// -----
+
+// CHECK: @__omp_rtl_debug_kind = weak_odr hidden constant i32 0
+// CHECK: @__omp_rtl_assume_teams_oversubscription = weak_odr hidden constant i32 0
+// CHECK: @__omp_rtl_assume_threads_oversubscription = weak_odr hidden constant i32 0
+// CHECK: @__omp_rtl_assume_no_thread_state = weak_odr hidden constant i32 0
+// CHECK: @__omp_rtl_assume_no_nested_parallelism = weak_odr hidden constant i32 0
+module attributes {omp.flags = #omp.flags<debug_kind = 0, assume_teams_oversubscription = false, 
+                                          assume_threads_oversubscription = false, assume_no_thread_state = false, 
+                                          assume_no_nested_parallelism = false>, 
+                   omp.is_device = #omp.isdevice<is_device = true>} {}
+
+// -----
+
+// CHECK-NOT: @__omp_rtl_debug_kind = weak_odr hidden constant i32 0
+// CHECK-NOT: @__omp_rtl_assume_teams_oversubscription = weak_odr hidden constant i32 1
+// CHECK-NOT: @__omp_rtl_assume_threads_oversubscription = weak_odr hidden constant i32 0
+// CHECK-NOT: @__omp_rtl_assume_no_thread_state = weak_odr hidden constant i32 1
+// CHECK-NOT: @__omp_rtl_assume_no_nested_parallelism = weak_odr hidden constant i32 0
+module attributes {omp.flags = #omp.flags<assume_teams_oversubscription = true, assume_no_thread_state = true>} {}
+
+// -----
+
+// CHECK: @__omp_rtl_debug_kind = weak_odr hidden constant i32 0
+// CHECK: @__omp_rtl_assume_teams_oversubscription = weak_odr hidden constant i32 1
+// CHECK: @__omp_rtl_assume_threads_oversubscription = weak_odr hidden constant i32 0
+// CHECK: @__omp_rtl_assume_no_thread_state = weak_odr hidden constant i32 1
+// CHECK: @__omp_rtl_assume_no_nested_parallelism = weak_odr hidden constant i32 0
+module attributes {omp.flags = #omp.flags<assume_teams_oversubscription = true, assume_no_thread_state = true>, 
+                   omp.is_device = #omp.isdevice<is_device = true>} {}