diff --git a/flang/include/flang/Lower/OpenACC.h b/flang/include/flang/Lower/OpenACC.h
--- a/flang/include/flang/Lower/OpenACC.h
+++ b/flang/include/flang/Lower/OpenACC.h
@@ -51,6 +51,11 @@
 struct Evaluation;
 } // namespace pft
 
+static constexpr llvm::StringRef declarePreDeallocSuffix =
+    "_acc_declare_update_desc_pre_dealloc";
+static constexpr llvm::StringRef declarePostDeallocSuffix =
+    "_acc_declare_update_desc_post_dealloc";
+
 void genOpenACCConstruct(AbstractConverter &,
                          Fortran::semantics::SemanticsContext &,
                          pft::Evaluation &, const parser::OpenACCConstruct &);
diff --git a/flang/lib/Lower/OpenACC.cpp b/flang/lib/Lower/OpenACC.cpp
--- a/flang/lib/Lower/OpenACC.cpp
+++ b/flang/lib/Lower/OpenACC.cpp
@@ -2392,6 +2392,86 @@
   modBuilder.setInsertionPointAfter(registerFuncOp);
 }
 
+static mlir::func::FuncOp createDeclareFunc(mlir::OpBuilder &modBuilder,
+                                            fir::FirOpBuilder &builder,
+                                            mlir::Location loc,
+                                            llvm::StringRef funcName) {
+  auto funcTy = mlir::FunctionType::get(modBuilder.getContext(), {}, {});
+  auto funcOp = modBuilder.create<mlir::func::FuncOp>(loc, funcName, funcTy);
+  funcOp.setVisibility(mlir::SymbolTable::Visibility::Private);
+  builder.createBlock(&funcOp.getRegion(), funcOp.getRegion().end(), {}, {});
+  builder.setInsertionPointToEnd(&funcOp.getRegion().back());
+  builder.create<mlir::func::ReturnOp>(loc);
+  builder.setInsertionPointToStart(&funcOp.getRegion().back());
+  return funcOp;
+}
+
+/// Action to be performed on deallocation are split in two distinct functions.
+/// - Pre deallocation function includes all the action to be performed before
+///   the actual deallocation is done on the host side.
+/// - Post deallocation function includes update to the descriptor.
+template <typename ExitOp>
+static void createDeclareDeallocFunc(mlir::OpBuilder &modBuilder,
+                                     fir::FirOpBuilder &builder,
+                                     mlir::Location loc,
+                                     fir::GlobalOp &globalOp,
+                                     mlir::acc::DataClause clause) {
+
+  // Generate the pre dealloc function.
+  std::stringstream preDeallocFuncName;
+  preDeallocFuncName << globalOp.getSymName().str()
+                     << Fortran::lower::declarePreDeallocSuffix.str();
+  auto preDeallocOp =
+      createDeclareFunc(modBuilder, builder, loc, preDeallocFuncName.str());
+  fir::AddrOfOp addrOp = builder.create<fir::AddrOfOp>(
+      loc, fir::ReferenceType::get(globalOp.getType()), globalOp.getSymbol());
+  auto loadOp = builder.create<fir::LoadOp>(loc, addrOp.getResult());
+  fir::BoxAddrOp boxAddrOp = builder.create<fir::BoxAddrOp>(loc, loadOp);
+  addDeclareAttr(builder, boxAddrOp.getOperation(), clause);
+
+  std::stringstream asFortran;
+  asFortran << Fortran::lower::mangle::demangleName(globalOp.getSymName());
+  llvm::SmallVector<mlir::Value> bounds;
+  mlir::acc::GetDevicePtrOp entryOp =
+      createDataEntryOp<mlir::acc::GetDevicePtrOp>(
+          builder, loc, boxAddrOp.getResult(), asFortran, bounds,
+          /*structured=*/false, /*implicit=*/false, clause,
+          boxAddrOp.getType());
+
+  builder.create<mlir::acc::DeclareExitOp>(
+      loc, mlir::ValueRange(entryOp.getAccPtr()));
+
+  mlir::Value varPtr;
+  if constexpr (std::is_same_v<ExitOp, mlir::acc::CopyoutOp> ||
+                std::is_same_v<ExitOp, mlir::acc::UpdateHostOp>)
+    varPtr = entryOp.getVarPtr();
+  builder.create<ExitOp>(entryOp.getLoc(), entryOp.getAccPtr(), varPtr,
+                         entryOp.getBounds(), entryOp.getDataClause(),
+                         /*structured=*/false, /*implicit=*/false,
+                         builder.getStringAttr(*entryOp.getName()));
+
+  // Generate the post dealloc function.
+  modBuilder.setInsertionPointAfter(preDeallocOp);
+  std::stringstream postDeallocFuncName;
+  postDeallocFuncName << globalOp.getSymName().str()
+                      << Fortran::lower::declarePostDeallocSuffix.str();
+  auto postDeallocOp =
+      createDeclareFunc(modBuilder, builder, loc, postDeallocFuncName.str());
+
+  addrOp = builder.create<fir::AddrOfOp>(
+      loc, fir::ReferenceType::get(globalOp.getType()), globalOp.getSymbol());
+  asFortran << "_desc";
+  mlir::acc::UpdateDeviceOp updateDeviceOp =
+      createDataEntryOp<mlir::acc::UpdateDeviceOp>(
+          builder, loc, addrOp, asFortran, bounds,
+          /*structured=*/false, /*implicit=*/true,
+          mlir::acc::DataClause::acc_update_device, addrOp.getType());
+  llvm::SmallVector<int32_t> operandSegments{0, 0, 0, 0, 0, 1};
+  llvm::SmallVector<mlir::Value> operands{updateDeviceOp.getResult()};
+  createSimpleOp<mlir::acc::UpdateOp>(builder, loc, operands, operandSegments);
+  modBuilder.setInsertionPointAfter(postDeallocOp);
+}
+
 template <typename EntryOp, typename ExitOp>
 static void genGlobalCtors(Fortran::lower::AbstractConverter &converter,
                            mlir::OpBuilder &modBuilder,
@@ -2422,6 +2502,9 @@
                       /*implicit=*/true);
                   createRegisterFunc<EntryOp>(
                       modBuilder, builder, operandLocation, globalOp, clause);
+                  if constexpr (!std::is_same_v<EntryOp, ExitOp>)
+                    createDeclareDeallocFunc<ExitOp>(
+                        modBuilder, builder, operandLocation, globalOp, clause);
                 } else {
                   createDeclareGlobalOp<mlir::acc::GlobalConstructorOp, EntryOp,
                                         mlir::acc::DeclareEnterOp, ExitOp>(
diff --git a/flang/test/Lower/OpenACC/acc-declare.f90 b/flang/test/Lower/OpenACC/acc-declare.f90
--- a/flang/test/Lower/OpenACC/acc-declare.f90
+++ b/flang/test/Lower/OpenACC/acc-declare.f90
@@ -282,6 +282,23 @@
 ! CHECK:         return
 ! CHECK:       }
 
+! CHECK-LABEL: func.func private @_QMacc_declare_allocatable_testEdata1_acc_declare_update_desc_pre_dealloc() {
+! CHECK:         %[[GLOBAL_ADDR:.*]] = fir.address_of(@_QMacc_declare_allocatable_testEdata1) : !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>>
+! CHECK:         %[[LOAD]] = fir.load %[[GLOBAL_ADDR]] : !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>>
+! CHECK:         %[[BOXADDR:.*]] = fir.box_addr %[[LOAD]] {acc.declare = #acc.declare<dataClause =  acc_create>} : (!fir.box<!fir.heap<!fir.array<?xi32>>>) -> !fir.heap<!fir.array<?xi32>>
+! CHECK:         %[[DEVPTR:.*]] = acc.getdeviceptr varPtr(%[[BOXADDR]] : !fir.heap<!fir.array<?xi32>>)   -> !fir.heap<!fir.array<?xi32>> {dataClause = #acc<data_clause acc_create>, name = "data1", structured = false}
+! CHECK:         acc.declare_exit dataOperands(%[[DEVICEPTR]] : !fir.heap<!fir.array<?xi32>>)
+! CHECK:         acc.delete accPtr(%[[DEVPTR]] : !fir.heap<!fir.array<?xi32>>) {dataClause = #acc<data_clause acc_create>, name = "data1", structured = false}
+! CHECK:         return
+! CHECK:       }
+
+! CHECK-LABEL: func.func private @_QMacc_declare_allocatable_testEdata1_acc_declare_update_desc_post_dealloc() {
+! CHECK:         %[[GLOBAL_ADDR:.*]] = fir.address_of(@_QMacc_declare_allocatable_testEdata1) : !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>>
+! CHECK:         %[[UPDATE:.*]] = acc.update_device varPtr(%[[GLOBAL_ADDR]] : !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>>)   -> !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>> {implicit = true, name = "data1_desc", structured = false}
+! CHECK:         acc.update dataOperands(%[[UPDATE]] : !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>>)
+! CHECK:         return
+! CHECK:       }
+
 ! CHECK-LABEL: acc.global_dtor @_QMacc_declare_allocatable_testEdata1_acc_dtor {
 ! CHECK:         %[[GLOBAL_ADDR:.*]] = fir.address_of(@_QMacc_declare_allocatable_testEdata1) {acc.declare = #acc.declare<dataClause =  acc_create>} : !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>>
 ! CHECK:         %[[DEVICEPTR:.*]] = acc.getdeviceptr varPtr(%[[GLOBAL_ADDR]] : !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>>)   -> !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>> {dataClause = #acc<data_clause acc_create>, name = "data1", structured = false}