diff --git a/mlir/lib/Dialect/SPIRV/Serialization/Deserializer.cpp b/mlir/lib/Dialect/SPIRV/Serialization/Deserializer.cpp
--- a/mlir/lib/Dialect/SPIRV/Serialization/Deserializer.cpp
+++ b/mlir/lib/Dialect/SPIRV/Serialization/Deserializer.cpp
@@ -1024,8 +1024,9 @@
                      "OpVariable instruction, only ")
            << wordIndex << " of " << operands.size() << " processed";
   }
+  auto loc = createFileLineColLoc(opBuilder);
   auto varOp = opBuilder.create<spirv::GlobalVariableOp>(
-      unknownLoc, TypeAttr::get(type), opBuilder.getStringAttr(variableName),
+      loc, TypeAttr::get(type), opBuilder.getStringAttr(variableName),
       initializer);
 
   // Decorations.
diff --git a/mlir/lib/Dialect/SPIRV/Serialization/Serializer.cpp b/mlir/lib/Dialect/SPIRV/Serialization/Serializer.cpp
--- a/mlir/lib/Dialect/SPIRV/Serialization/Serializer.cpp
+++ b/mlir/lib/Dialect/SPIRV/Serialization/Serializer.cpp
@@ -852,6 +852,7 @@
     }
     operands.push_back(argID);
   }
+  emitDebugLine(functionHeader, op.getLoc());
   encodeInstructionInto(functionHeader, spirv::getOpcode<spirv::VariableOp>(),
                         operands);
   for (auto attr : op.getAttrs()) {
@@ -915,6 +916,7 @@
     elidedAttrs.push_back("initializer");
   }
 
+  emitDebugLine(typesGlobalValues, varOp.getLoc());
   if (failed(encodeInstructionInto(typesGlobalValues, spirv::Opcode::OpVariable,
                                    operands))) {
     elidedAttrs.push_back("initializer");
diff --git a/mlir/test/Dialect/SPIRV/Serialization/debug.mlir b/mlir/test/Dialect/SPIRV/Serialization/debug.mlir
--- a/mlir/test/Dialect/SPIRV/Serialization/debug.mlir
+++ b/mlir/test/Dialect/SPIRV/Serialization/debug.mlir
@@ -1,60 +1,69 @@
 // RUN: mlir-translate -test-spirv-roundtrip-debug -mlir-print-debuginfo %s | FileCheck %s
 
 spv.module Logical GLSL450 requires #spv.vce<v1.0, [Shader], []> {
+  // CHECK: loc({{".*debug.mlir"}}:5:3)
+  spv.globalVariable @var0 bind(0, 1) : !spv.ptr<f32, Input>
   spv.func @arithmetic(%arg0 : vector<4xf32>, %arg1 : vector<4xf32>) "None" {
-    // CHECK: loc({{".*debug.mlir"}}:6:10)
-    %0 = spv.FAdd %arg0, %arg1 : vector<4xf32>
     // CHECK: loc({{".*debug.mlir"}}:8:10)
+    %0 = spv.FAdd %arg0, %arg1 : vector<4xf32>
+    // CHECK: loc({{".*debug.mlir"}}:10:10)
     %1 = spv.FNegate %arg0 : vector<4xf32>
     spv.Return
   }
 
   spv.func @atomic(%ptr: !spv.ptr<i32, Workgroup>, %value: i32, %comparator: i32) "None" {
-    // CHECK: loc({{".*debug.mlir"}}:14:10)
+    // CHECK: loc({{".*debug.mlir"}}:16:10)
     %1 = spv.AtomicAnd "Device" "None" %ptr, %value : !spv.ptr<i32, Workgroup>
     spv.Return
   }
 
   spv.func @bitwiser(%arg0 : i32, %arg1 : i32) "None" {
-    // CHECK: loc({{".*debug.mlir"}}:20:10)
+    // CHECK: loc({{".*debug.mlir"}}:22:10)
     %0 = spv.BitwiseAnd %arg0, %arg1 : i32
     spv.Return
   }
 
   spv.func @convert(%arg0 : f32) "None" {
-    // CHECK: loc({{".*debug.mlir"}}:26:10)
+    // CHECK: loc({{".*debug.mlir"}}:28:10)
     %0 = spv.ConvertFToU %arg0 : f32 to i32
     spv.Return
   }
 
   spv.func @composite(%arg0 : !spv.struct<f32, !spv.struct<!spv.array<4xf32>, f32>>, %arg1: !spv.array<4xf32>, %arg2 : f32, %arg3 : f32) "None" {
-    // CHECK: loc({{".*debug.mlir"}}:32:10)
-    %0 = spv.CompositeInsert %arg1, %arg0[1 : i32, 0 : i32] : !spv.array<4xf32> into !spv.struct<f32, !spv.struct<!spv.array<4xf32>, f32>>
     // CHECK: loc({{".*debug.mlir"}}:34:10)
+    %0 = spv.CompositeInsert %arg1, %arg0[1 : i32, 0 : i32] : !spv.array<4xf32> into !spv.struct<f32, !spv.struct<!spv.array<4xf32>, f32>>
+    // CHECK: loc({{".*debug.mlir"}}:36:10)
     %1 = spv.CompositeConstruct %arg2, %arg3 : vector<2xf32>
     spv.Return
   }
 
   spv.func @group_non_uniform(%val: f32) "None" {
-    // CHECK: loc({{".*debug.mlir"}}:40:10)
+    // CHECK: loc({{".*debug.mlir"}}:42:10)
     %0 = spv.GroupNonUniformFAdd "Workgroup" "Reduce" %val : f32
     spv.Return
   }
 
+  spv.func @local_var() "None" {
+    %zero = spv.constant 0: i32
+    // CHECK: loc({{".*debug.mlir"}}:49:12)
+    %var = spv.Variable init(%zero) : !spv.ptr<i32, Function>
+    spv.Return
+  }
+
   spv.func @logical(%arg0: i32, %arg1: i32) "None" {
-    // CHECK: loc({{".*debug.mlir"}}:46:10)
+    // CHECK: loc({{".*debug.mlir"}}:55:10)
     %0 = spv.IEqual %arg0, %arg1 : i32
     spv.Return
   }
 
   spv.func @memory_accesses(%arg0 : !spv.ptr<!spv.array<4x!spv.array<4xf32>>, StorageBuffer>, %arg1 : i32, %arg2 : i32) "None" {
-    // CHECK: loc({{".*debug.mlir"}}:52:10)
+    // CHECK: loc({{".*debug.mlir"}}:61:10)
     %2 = spv.AccessChain %arg0[%arg1, %arg2] : !spv.ptr<!spv.array<4x!spv.array<4xf32>>, StorageBuffer>
-    // CHECK: loc({{".*debug.mlir"}}:54:10)
+    // CHECK: loc({{".*debug.mlir"}}:63:10)
     %3 = spv.Load "StorageBuffer" %2 : f32
-    // CHECK: loc({{.*debug.mlir"}}:56:5)
+    // CHECK: loc({{.*debug.mlir"}}:65:5)
     spv.Store "StorageBuffer" %2, %3 : f32
-    // CHECK: loc({{".*debug.mlir"}}:58:5)
+    // CHECK: loc({{".*debug.mlir"}}:67:5)
     spv.Return
   }
 }