diff --git a/gcc/ipa-fnsummary.cc b/gcc/ipa-fnsummary.cc
index b328bb8ce14b0725f6e5607da9d1e2f61e9baf62..449961fe44e4d86bf61e625dff0759d58e1e80ba 100644
--- a/gcc/ipa-fnsummary.cc
+++ b/gcc/ipa-fnsummary.cc
@@ -2862,16 +2862,19 @@ analyze_function_body (struct cgraph_node *node, bool early)
 		 to happen, but we cannot do that for call statements
 		 because edges are accounted specially.  */
 
-	      if (*(is_gimple_call (stmt) ? &bb_predicate : &p) != false)
+	      if (*(is_gimple_call (stmt) && !gimple_call_internal_p (stmt)
+		    ? &bb_predicate : &p) != false)
 		{
 		  time += final_time;
 		  size += this_size;
 		}
 
 	      /* We account everything but the calls.  Calls have their own
-	         size/time info attached to cgraph edges.  This is necessary
-	         in order to make the cost disappear after inlining.  */
-	      if (!is_gimple_call (stmt))
+		 size/time info attached to cgraph edges.  This is necessary
+		 in order to make the cost disappear after inlining.  The only
+		 exceptions are internal calls.  */
+	      if (!is_gimple_call (stmt)
+		  || gimple_call_internal_p (stmt))
 		{
 		  if (prob)
 		    {
diff --git a/gcc/tree-inline.cc b/gcc/tree-inline.cc
index 99efddc36c8906a797583a569424336e961c35d1..bac84d277254703369c27993dcad048de8d4ff70 100644
--- a/gcc/tree-inline.cc
+++ b/gcc/tree-inline.cc
@@ -4427,7 +4427,48 @@ estimate_num_insns (gimple *stmt, eni_weights *weights)
 	tree decl;
 
 	if (gimple_call_internal_p (stmt))
-	  return 0;
+	  {
+	    switch (gimple_call_internal_fn (stmt))
+	      {
+	      default:
+		return 1;
+
+	      case IFN_GOMP_TARGET_REV:
+	      case IFN_GOMP_USE_SIMT:
+	      case IFN_GOMP_SIMT_ENTER_ALLOC:
+	      case IFN_GOMP_SIMT_EXIT:
+	      case IFN_GOMP_SIMT_LANE:
+	      case IFN_GOMP_SIMT_VF:
+	      case IFN_GOMP_SIMT_LAST_LANE:
+	      case IFN_GOMP_SIMT_ORDERED_PRED:
+	      case IFN_GOMP_SIMT_VOTE_ANY:
+	      case IFN_GOMP_SIMT_XCHG_BFLY:
+	      case IFN_GOMP_SIMT_XCHG_IDX:
+	      case IFN_GOMP_SIMD_LANE:
+	      case IFN_GOMP_SIMD_VF:
+	      case IFN_GOMP_SIMD_LAST_LANE:
+	      case IFN_GOMP_SIMD_ORDERED_START:
+	      case IFN_GOMP_SIMD_ORDERED_END:
+	      case IFN_BUILTIN_EXPECT:
+	      case IFN_ANNOTATE:
+	      case IFN_NOP:
+	      case IFN_UNIQUE:
+	      case IFN_DEFERRED_INIT:
+	      case IFN_ASSUME:
+		return 0;
+
+	      case IFN_UBSAN_NULL:
+	      case IFN_UBSAN_BOUNDS:
+	      case IFN_UBSAN_VPTR:
+	      case IFN_UBSAN_CHECK_ADD:
+	      case IFN_UBSAN_CHECK_SUB:
+	      case IFN_UBSAN_CHECK_MUL:
+	      case IFN_UBSAN_PTR:
+	      case IFN_UBSAN_OBJECT_SIZE:
+		/* Estimating a compare and jump.  */
+		return 2;
+	      }
+	  }
 	else if ((decl = gimple_call_fndecl (stmt))
 		 && fndecl_built_in_p (decl))
 	  {