diff --git a/flang/include/flang/Lower/OpenMP.h b/flang/include/flang/Lower/OpenMP.h
--- a/flang/include/flang/Lower/OpenMP.h
+++ b/flang/include/flang/Lower/OpenMP.h
@@ -52,7 +52,8 @@
 void genOpenMPDeclarativeConstruct(AbstractConverter &, pft::Evaluation &,
                                    const parser::OpenMPDeclarativeConstruct &);
 int64_t getCollapseValue(const Fortran::parser::OmpClauseList &clauseList);
-void genThreadprivateOp(AbstractConverter &, const pft::Variable &);
+void genThreadprivateOpOrInitDeclTarGlobal(AbstractConverter &,
+                                           const pft::Variable &);
 void genOpenMPReduction(AbstractConverter &,
                         const Fortran::parser::OmpClauseList &clauseList);
 
diff --git a/flang/lib/Lower/Bridge.cpp b/flang/lib/Lower/Bridge.cpp
--- a/flang/lib/Lower/Bridge.cpp
+++ b/flang/lib/Lower/Bridge.cpp
@@ -4013,10 +4013,13 @@
   void instantiateVar(const Fortran::lower::pft::Variable &var,
                       Fortran::lower::AggregateStoreMap &storeMap) {
     Fortran::lower::instantiateVariable(*this, var, localSymbols, storeMap);
-    if (var.hasSymbol() &&
-        var.getSymbol().test(
-            Fortran::semantics::Symbol::Flag::OmpThreadprivate))
-      Fortran::lower::genThreadprivateOp(*this, var);
+    if (var.hasSymbol()) {
+      if (var.getSymbol().test(
+              Fortran::semantics::Symbol::Flag::OmpThreadprivate) ||
+          var.getSymbol().test(
+              Fortran::semantics::Symbol::Flag::OmpDeclareTarget))
+        Fortran::lower::genThreadprivateOpOrInitDeclTarGlobal(*this, var);
+    }
   }
 
   /// Start translation of a function.
diff --git a/flang/lib/Lower/OpenMP.cpp b/flang/lib/Lower/OpenMP.cpp
--- a/flang/lib/Lower/OpenMP.cpp
+++ b/flang/lib/Lower/OpenMP.cpp
@@ -2643,16 +2643,20 @@
       ompConstruct.u);
 }
 
-void Fortran::lower::genThreadprivateOp(
+void Fortran::lower::genThreadprivateOpOrInitDeclTarGlobal(
     Fortran::lower::AbstractConverter &converter,
     const Fortran::lower::pft::Variable &var) {
   fir::FirOpBuilder &firOpBuilder = converter.getFirOpBuilder();
   mlir::Location currentLocation = converter.getCurrentLocation();
 
   const Fortran::semantics::Symbol &sym = var.getSymbol();
+
   mlir::Value symThreadprivateValue;
-  if (const Fortran::semantics::Symbol *common =
-          Fortran::semantics::FindCommonBlockContaining(sym.GetUltimate())) {
+  bool isDeclareTarget =
+      var.getSymbol().test(Fortran::semantics::Symbol::Flag::OmpDeclareTarget);
+  const Fortran::semantics::Symbol *common =
+      Fortran::semantics::FindCommonBlockContaining(sym.GetUltimate());
+  if (!isDeclareTarget && common) {
     mlir::Value commonValue = converter.getSymbolAddress(*common);
     if (mlir::isa<mlir::omp::ThreadprivateOp>(commonValue.getDefiningOp())) {
       // Generate ThreadprivateOp for a common block instead of its members and
@@ -2696,11 +2700,14 @@
             b.create<fir::HasValueOp>(currentLocation, undef);
           });
     }
-    mlir::Value symValue = firOpBuilder.create<fir::AddrOfOp>(
-        currentLocation, global.resultType(), global.getSymbol());
-    symThreadprivateValue = firOpBuilder.create<mlir::omp::ThreadprivateOp>(
-        currentLocation, symValue.getType(), symValue);
-  } else {
+
+    if (!isDeclareTarget) {
+      mlir::Value symValue = firOpBuilder.create<fir::AddrOfOp>(
+          currentLocation, global.resultType(), global.getSymbol());
+      symThreadprivateValue = firOpBuilder.create<mlir::omp::ThreadprivateOp>(
+          currentLocation, symValue.getType(), symValue);
+    }
+  } else if (!isDeclareTarget) {
     mlir::Value symValue = converter.getSymbolAddress(sym);
     mlir::Operation *op = symValue.getDefiningOp();
     // The symbol may be use-associated multiple times, and nothing needs to be
@@ -2712,10 +2719,12 @@
         currentLocation, symValue.getType(), symValue);
   }
 
-  fir::ExtendedValue sexv = converter.getSymbolExtendedValue(sym);
-  fir::ExtendedValue symThreadprivateExv =
-      getExtendedValue(sexv, symThreadprivateValue);
-  converter.bindSymbol(sym, symThreadprivateExv);
+  if (!isDeclareTarget) {
+    fir::ExtendedValue sexv = converter.getSymbolExtendedValue(sym);
+    fir::ExtendedValue symThreadprivateExv =
+        getExtendedValue(sexv, symThreadprivateValue);
+    converter.bindSymbol(sym, symThreadprivateExv);
+  }
 }
 
 void handleDeclareTarget(Fortran::lower::AbstractConverter &converter,
diff --git a/flang/test/Lower/OpenMP/omp-declare-target-program-var.f90 b/flang/test/Lower/OpenMP/omp-declare-target-program-var.f90
new file mode 100644
--- /dev/null
+++ b/flang/test/Lower/OpenMP/omp-declare-target-program-var.f90
@@ -0,0 +1,12 @@
+!RUN: %flang_fc1 -emit-fir -fopenmp %s -o - | FileCheck %s 
+!RUN: %flang_fc1 -emit-fir -fopenmp -fopenmp-is-device %s -o - | FileCheck %s
+
+PROGRAM main
+    ! CHECK-DAG: %0 = fir.alloca f32 {bindc_name = "i", uniq_name = "_QFEi"}
+    REAL :: I
+    ! CHECK-DAG: fir.global internal @_QFEi {omp.declare_target = #omp.declaretarget<device_type = (any), capture_clause = (to)>} : f32 {
+    ! CHECK-DAG: %0 = fir.undefined f32
+    ! CHECK-DAG: fir.has_value %0 : f32
+    ! CHECK-DAG: }
+    !$omp declare target(I)
+END