diff --git a/Makefile b/Makefile
index 8f2819bf8135..b208e550b585 100644
--- a/Makefile
+++ b/Makefile
@@ -370,9 +370,6 @@ 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    := \
@@ -393,21 +390,19 @@ LINUXINCLUDE    := \
 
 LINUXINCLUDE	+= $(filter-out $(LINUXINCLUDE),$(USERINCLUDE))
 
-KBUILD_CPPFLAGS := -D__KERNEL__
-
+KBUILD_AFLAGS   := -D__ASSEMBLY__
 KBUILD_CFLAGS   := -Wall -Wundef -Wstrict-prototypes -Wno-trigraphs \
 		   -fno-strict-aliasing -fno-common \
 		   -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 :=
 
 # Read KERNELRELEASE from include/config/kernel.release (if it exists)
 KERNELRELEASE = $(shell cat include/config/kernel.release 2> /dev/null)
@@ -420,7 +415,7 @@ 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
@@ -620,6 +615,12 @@ 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 :=