diff --git a/llvm/lib/Target/AMDGPU/MCTargetDesc/AMDGPUTargetStreamer.h b/llvm/lib/Target/AMDGPU/MCTargetDesc/AMDGPUTargetStreamer.h
--- a/llvm/lib/Target/AMDGPU/MCTargetDesc/AMDGPUTargetStreamer.h
+++ b/llvm/lib/Target/AMDGPU/MCTargetDesc/AMDGPUTargetStreamer.h
@@ -133,6 +133,7 @@
 
 class AMDGPUTargetELFStreamer final : public AMDGPUTargetStreamer {
   MCStreamer &Streamer;
+  Triple::OSType Os;
 
   void EmitNote(StringRef Name, const MCExpr *DescSize, unsigned NoteType,
                 function_ref<void(MCELFStreamer &)> EmitDesc);
diff --git a/llvm/lib/Target/AMDGPU/MCTargetDesc/AMDGPUTargetStreamer.cpp b/llvm/lib/Target/AMDGPU/MCTargetDesc/AMDGPUTargetStreamer.cpp
--- a/llvm/lib/Target/AMDGPU/MCTargetDesc/AMDGPUTargetStreamer.cpp
+++ b/llvm/lib/Target/AMDGPU/MCTargetDesc/AMDGPUTargetStreamer.cpp
@@ -393,9 +393,9 @@
 // AMDGPUTargetELFStreamer
 //===----------------------------------------------------------------------===//
 
-AMDGPUTargetELFStreamer::AMDGPUTargetELFStreamer(
-    MCStreamer &S, const MCSubtargetInfo &STI)
-    : AMDGPUTargetStreamer(S), Streamer(S) {
+AMDGPUTargetELFStreamer::AMDGPUTargetELFStreamer(MCStreamer &S,
+                                                 const MCSubtargetInfo &STI)
+    : AMDGPUTargetStreamer(S), Streamer(S), Os(STI.getTargetTriple().getOS()) {
   MCAssembler &MCA = getStreamer().getAssembler();
   unsigned EFlags = MCA.getELFHeaderEFlags();
 
@@ -438,9 +438,15 @@
 
   auto NameSZ = Name.size() + 1;
 
+  unsigned NoteFlags = 0;
+  // TODO Apparently, this is currently needed for OpenCL as mentioned in
+  // https://reviews.llvm.org/D74995
+  if (Os == Triple::AMDHSA)
+    NoteFlags = ELF::SHF_ALLOC;
+
   S.PushSection();
-  S.SwitchSection(Context.getELFSection(
-    ElfNote::SectionName, ELF::SHT_NOTE, ELF::SHF_ALLOC));
+  S.SwitchSection(
+      Context.getELFSection(ElfNote::SectionName, ELF::SHT_NOTE, NoteFlags));
   S.emitInt32(NameSZ);                                        // namesz
   S.emitValue(DescSZ, 4);                                     // descz
   S.emitInt32(NoteType);                                      // type
diff --git a/llvm/test/CodeGen/AMDGPU/amdpal-elf.ll b/llvm/test/CodeGen/AMDGPU/amdpal-elf.ll
new file mode 100644
--- /dev/null
+++ b/llvm/test/CodeGen/AMDGPU/amdpal-elf.ll
@@ -0,0 +1,33 @@
+; RUN: llc < %s -mtriple=amdgcn--amdpal -mcpu=kaveri -filetype=obj -mattr=-code-object-v3 | llvm-readobj -symbols -s -sd | FileCheck --check-prefix=ELF %s
+; RUN: llc < %s -mtriple=amdgcn--amdpal -mcpu=kaveri -mattr=-code-object-v3 | llvm-mc -filetype=obj -triple amdgcn--amdpal -mcpu=kaveri -mattr=-code-object-v3 | llvm-readobj -symbols -s -sd | FileCheck %s --check-prefix=ELF
+; RUN: llc < %s -mtriple=amdgcn--amdpal -mcpu=gfx1010 -mattr=+WavefrontSize32,-WavefrontSize64,-code-object-v3 | FileCheck --check-prefix=GFX10-W32 %s
+; RUN: llc < %s -mtriple=amdgcn--amdpal -mcpu=gfx1010 -mattr=-WavefrontSize32,+WavefrontSize64,-code-object-v3 | FileCheck --check-prefix=GFX10-W64 %s
+
+; ELF: Section {
+; ELF: Name: .text
+; ELF: Type: SHT_PROGBITS (0x1)
+; ELF: Flags [ (0x6)
+; ELF: SHF_ALLOC (0x2)
+; ELF: SHF_EXECINSTR (0x4)
+; ELF: }
+
+; ELF: SHT_NOTE
+; ELF: Flags [ (0x0)
+; ELF: ]
+
+; ELF: Symbol {
+; ELF: Name: simple
+; ELF: Size: 36
+; ELF: Section: .text (0x2)
+; ELF: }
+
+; GFX10-W32: NumSGPRsForWavesPerEU: 4
+; GFX10-W32: NumVGPRsForWavesPerEU: 3
+; GFX10-W64: NumSGPRsForWavesPerEU: 2
+; GFX10-W64: NumVGPRsForWavesPerEU: 3
+
+define amdgpu_kernel void @simple(i32 addrspace(1)* %out) {
+entry:
+  store i32 0, i32 addrspace(1)* %out
+  ret void
+}