diff --git a/Makefile b/Makefile
index d3e6fccfad9b..a7476e6934f1 100644
--- a/Makefile
+++ b/Makefile
@@ -392,9 +392,6 @@ LDFLAGS_MODULE  =
 CFLAGS_KERNEL	=
 AFLAGS_KERNEL	=
 LDFLAGS_vmlinux =
-CFLAGS_GCOV	:= -fprofile-arcs -ftest-coverage -fno-tree-loop-im $(call cc-disable-warning,maybe-uninitialized,)
-CFLAGS_KCOV	:= $(call cc-option,-fsanitize-coverage=trace-pc,)
-
 
 # Use USERINCLUDE when you must reference the UAPI directories only.
 USERINCLUDE    := \
@@ -413,21 +410,19 @@ LINUXINCLUDE    := \
 		-I$(objtree)/include \
 		$(USERINCLUDE)
 
-KBUILD_CPPFLAGS := -D__KERNEL__
-
+KBUILD_AFLAGS   := -D__ASSEMBLY__
 KBUILD_CFLAGS   := -Wall -Wundef -Wstrict-prototypes -Wno-trigraphs \
 		   -fno-strict-aliasing -fno-common -fshort-wchar \
 		   -Werror-implicit-function-declaration \
 		   -Wno-format-security \
-		   -std=gnu89 $(call cc-option,-fno-PIE)
-
-
+		   -std=gnu89
+KBUILD_CPPFLAGS := -D__KERNEL__
 KBUILD_AFLAGS_KERNEL :=
 KBUILD_CFLAGS_KERNEL :=
-KBUILD_AFLAGS   := -D__ASSEMBLY__ $(call cc-option,-fno-PIE)
 KBUILD_AFLAGS_MODULE  := -DMODULE
 KBUILD_CFLAGS_MODULE  := -DMODULE
 KBUILD_LDFLAGS_MODULE := -T $(srctree)/scripts/module-common.lds
+GCC_PLUGINS_CFLAGS :=
 
 export ARCH SRCARCH CONFIG_SHELL HOSTCC HOSTCFLAGS CROSS_COMPILE AS LD CC
 export CPP AR NM STRIP OBJCOPY OBJDUMP HOSTLDFLAGS HOST_LOADLIBES
@@ -435,7 +430,7 @@ export MAKE AWK GENKSYMS INSTALLKERNEL PERL PYTHON UTS_MACHINE
 export HOSTCXX HOSTCXXFLAGS LDFLAGS_MODULE CHECK CHECKFLAGS
 
 export KBUILD_CPPFLAGS NOSTDINC_FLAGS LINUXINCLUDE OBJCOPYFLAGS LDFLAGS
-export KBUILD_CFLAGS CFLAGS_KERNEL CFLAGS_MODULE CFLAGS_GCOV CFLAGS_KCOV CFLAGS_KASAN CFLAGS_UBSAN
+export KBUILD_CFLAGS CFLAGS_KERNEL CFLAGS_MODULE CFLAGS_KASAN CFLAGS_UBSAN
 export KBUILD_AFLAGS AFLAGS_KERNEL AFLAGS_MODULE
 export KBUILD_AFLAGS_MODULE KBUILD_CFLAGS_MODULE KBUILD_LDFLAGS_MODULE
 export KBUILD_AFLAGS_KERNEL KBUILD_CFLAGS_KERNEL
@@ -607,6 +602,12 @@ endif
 # Defaults to vmlinux, but the arch makefile usually adds further targets
 all: vmlinux
 
+KBUILD_CFLAGS	+= $(call cc-option,-fno-PIE)
+KBUILD_AFLAGS	+= $(call cc-option,-fno-PIE)
+CFLAGS_GCOV	:= -fprofile-arcs -ftest-coverage -fno-tree-loop-im $(call cc-disable-warning,maybe-uninitialized,)
+CFLAGS_KCOV	:= $(call cc-option,-fsanitize-coverage=trace-pc,)
+export CFLAGS_GCOV CFLAGS_KCOV
+
 # The arch Makefile can set ARCH_{CPP,A,C}FLAGS to override the default
 # values of the respective KBUILD_* variables
 ARCH_CPPFLAGS :=