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
@@ -53,6 +53,7 @@
                                    const parser::OpenMPDeclarativeConstruct &);
 int64_t getCollapseValue(const Fortran::parser::OmpClauseList &clauseList);
 void genThreadprivateOp(AbstractConverter &, const pft::Variable &);
+void genDeclareTargetIntGlobal(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 +4013,15 @@
   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))
+        Fortran::lower::genThreadprivateOp(*this, var);
+
+      if (var.getSymbol().test(
+              Fortran::semantics::Symbol::Flag::OmpDeclareTarget))
+        Fortran::lower::genDeclareTargetIntGlobal(*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
@@ -2641,6 +2641,39 @@
       ompConstruct.u);
 }
 
+fir::GlobalOp globalInitialization(Fortran::lower::AbstractConverter &converter,
+                                   fir::FirOpBuilder &firOpBuilder,
+                                   const Fortran::semantics::Symbol &sym,
+                                   const Fortran::lower::pft::Variable &var,
+                                   mlir::Location currentLocation) {
+  mlir::Type ty = converter.genType(sym);
+  std::string globalName = converter.mangleName(sym);
+  mlir::StringAttr linkage = firOpBuilder.createInternalLinkage();
+  fir::GlobalOp global =
+      firOpBuilder.createGlobal(currentLocation, ty, globalName, linkage);
+
+  // Create default initialization for non-character scalar.
+  if (Fortran::semantics::IsAllocatableOrPointer(sym)) {
+    mlir::Type baseAddrType = ty.dyn_cast<fir::BoxType>().getEleTy();
+    Fortran::lower::createGlobalInitialization(
+        firOpBuilder, global, [&](fir::FirOpBuilder &b) {
+          mlir::Value nullAddr =
+              b.createNullConstant(currentLocation, baseAddrType);
+          mlir::Value box =
+              b.create<fir::EmboxOp>(currentLocation, ty, nullAddr);
+          b.create<fir::HasValueOp>(currentLocation, box);
+        });
+  } else {
+    Fortran::lower::createGlobalInitialization(
+        firOpBuilder, global, [&](fir::FirOpBuilder &b) {
+          mlir::Value undef = b.create<fir::UndefOp>(currentLocation, ty);
+          b.create<fir::HasValueOp>(currentLocation, undef);
+        });
+  }
+
+  return global;
+}
+
 void Fortran::lower::genThreadprivateOp(
     Fortran::lower::AbstractConverter &converter,
     const Fortran::lower::pft::Variable &var) {
@@ -2670,30 +2703,9 @@
     // variable in main program, and it has implicit SAVE attribute. Take it as
     // with SAVE attribute, so to create GlobalOp for it to simplify the
     // translation to LLVM IR.
-    mlir::Type ty = converter.genType(sym);
-    std::string globalName = converter.mangleName(sym);
-    mlir::StringAttr linkage = firOpBuilder.createInternalLinkage();
-    fir::GlobalOp global =
-        firOpBuilder.createGlobal(currentLocation, ty, globalName, linkage);
-
-    // Create default initialization for non-character scalar.
-    if (Fortran::semantics::IsAllocatableOrPointer(sym)) {
-      mlir::Type baseAddrType = ty.dyn_cast<fir::BoxType>().getEleTy();
-      Fortran::lower::createGlobalInitialization(
-          firOpBuilder, global, [&](fir::FirOpBuilder &b) {
-            mlir::Value nullAddr =
-                b.createNullConstant(currentLocation, baseAddrType);
-            mlir::Value box =
-                b.create<fir::EmboxOp>(currentLocation, ty, nullAddr);
-            b.create<fir::HasValueOp>(currentLocation, box);
-          });
-    } else {
-      Fortran::lower::createGlobalInitialization(
-          firOpBuilder, global, [&](fir::FirOpBuilder &b) {
-            mlir::Value undef = b.create<fir::UndefOp>(currentLocation, ty);
-            b.create<fir::HasValueOp>(currentLocation, undef);
-          });
-    }
+    fir::GlobalOp global = globalInitialization(converter, firOpBuilder, sym,
+                                                var, currentLocation);
+
     mlir::Value symValue = firOpBuilder.create<fir::AddrOfOp>(
         currentLocation, global.resultType(), global.getSymbol());
     symThreadprivateValue = firOpBuilder.create<mlir::omp::ThreadprivateOp>(
@@ -2716,6 +2728,23 @@
   converter.bindSymbol(sym, symThreadprivateExv);
 }
 
+// This function replicates threadprivate's behaviour of generating
+// an internal fir.GlobalOp for non-global variables in the main program
+// that have the implicit SAVE attribute, to simplifiy LLVM-IR and MLIR
+// generation.
+void Fortran::lower::genDeclareTargetIntGlobal(
+    Fortran::lower::AbstractConverter &converter,
+    const Fortran::lower::pft::Variable &var) {
+  if (!var.isGlobal()) {
+    // A non-global variable which can be in a declare target directive must
+    // be a variable in the main program, and it has the implicit SAVE
+    // attribute. We create a GlobalOp for it to simplify the translation to
+    // LLVM IR.
+    globalInitialization(converter, converter.getFirOpBuilder(),
+                         var.getSymbol(), var, converter.getCurrentLocation());
+  }
+}
+
 void handleDeclareTarget(Fortran::lower::AbstractConverter &converter,
                          Fortran::lower::pft::Evaluation &eval,
                          const Fortran::parser::OpenMPDeclareTargetConstruct
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-target-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