diff --git a/.github/workflows/continuous-integration.yml b/.github/workflows/continuous-integration.yml
index c8e54c02..80a258da 100644
--- a/.github/workflows/continuous-integration.yml
+++ b/.github/workflows/continuous-integration.yml
@@ -9,7 +9,7 @@ on:
       - "master"
 
 env:
-  MIN_COVERED_MSI: 93
+  MIN_COVERED_MSI: 92
   MIN_MSI: 83
   REQUIRED_PHP_EXTENSIONS: "mbstring"
 
diff --git a/CHANGELOG.md b/CHANGELOG.md
index 2ccda4cf..ae8c610a 100644
--- a/CHANGELOG.md
+++ b/CHANGELOG.md
@@ -6,7 +6,15 @@ The format is based on [Keep a Changelog](https://keepachangelog.com/en/1.0.0/),
 
 ## Unreleased
 
-For a full diff see [`0.14.2...master`][0.14.2...master].
+For a full diff see [`0.14.3...master`][0.14.3...master].
+
+## [`0.14.3`][0.14.3]
+
+For a full diff see [`0.14.2...0.14.3`][0.14.2...0.14.3].
+
+### Fixed
+
+* Ignored first line in `DeclareStrictTypesRule` when it is a shebang ([#186]), by [@Great-Antique]
 
 ## [`0.14.2`][0.14.2]
 
@@ -296,6 +304,7 @@ For a full diff see [`362c7ea...0.1.0`][362c7ea...0.1.0].
 [0.14.0]: https://github.com/ergebnis/phpstan-rules/releases/tag/0.14.0
 [0.14.1]: https://github.com/ergebnis/phpstan-rules/releases/tag/0.14.1
 [0.14.2]: https://github.com/ergebnis/phpstan-rules/releases/tag/0.14.2
+[0.14.3]: https://github.com/ergebnis/phpstan-rules/releases/tag/0.14.3
 
 [362c7ea...0.1.0]: https://github.com/ergebnis/phpstan-rules/compare/362c7ea...0.1.0
 [0.1.0...0.2.0]: https://github.com/ergebnis/phpstan-rules/compare/0.1.0...0.2.0
@@ -318,7 +327,8 @@ For a full diff see [`362c7ea...0.1.0`][362c7ea...0.1.0].
 [0.13.0...0.14.0]: https://github.com/ergebnis/phpstan-rules/compare/0.13.0...0.14.0
 [0.14.0...0.14.1]: https://github.com/ergebnis/phpstan-rules/compare/0.14.0...0.14.1
 [0.14.1...0.14.2]: https://github.com/ergebnis/phpstan-rules/compare/0.14.1...0.14.2
-[0.14.2...master]: https://github.com/ergebnis/phpstan-rules/compare/0.14.2...master
+[0.14.2...0.14.3]: https://github.com/ergebnis/phpstan-rules/compare/0.14.2...0.14.3
+[0.14.3...master]: https://github.com/ergebnis/phpstan-rules/compare/0.14.3...master
 
 [#1]: https://github.com/ergebnis/phpstan-rules/pull/1
 [#4]: https://github.com/ergebnis/phpstan-rules/pull/4
@@ -365,6 +375,8 @@ For a full diff see [`362c7ea...0.1.0`][362c7ea...0.1.0].
 [#158]: https://github.com/ergebnis/phpstan-rules/pull/158
 [#161]: https://github.com/ergebnis/phpstan-rules/pull/161
 [#166]: https://github.com/ergebnis/phpstan-rules/pull/166
+[#186]: https://github.com/ergebnis/phpstan-rules/pull/186
 
 [@ergebnis]: https://github.com/ergebnis
+[@Great-Antique]: https://github.com/Great-Antique
 [@localheinz]: https://github.com/localheinz
diff --git a/Makefile b/Makefile
index b99e92ab..b3190220 100644
--- a/Makefile
+++ b/Makefile
@@ -1,4 +1,4 @@
-MIN_COVERED_MSI:=93
+MIN_COVERED_MSI:=92
 MIN_MSI:=83
 
 .PHONY: it
diff --git a/src/Files/DeclareStrictTypesRule.php b/src/Files/DeclareStrictTypesRule.php
index c5fc6d44..bb315d26 100644
--- a/src/Files/DeclareStrictTypesRule.php
+++ b/src/Files/DeclareStrictTypesRule.php
@@ -44,6 +44,14 @@ public function processNode(Node $node, Scope $scope): array
 
         $firstNode = \array_shift($nodes);
 
+        if (
+            $firstNode instanceof Node\Stmt\InlineHTML
+            && 2 === $firstNode->getEndLine()
+            && 0 === \mb_strpos($firstNode->value, '#!')
+        ) {
+            $firstNode = \array_shift($nodes);
+        }
+
         if ($firstNode instanceof Node\Stmt\Declare_) {
             foreach ($firstNode->declares as $declare) {
                 if (
diff --git a/test/Fixture/Files/DeclareStrictTypesRule/Failure/file-with-shebang-and-another-one-text-line-before-opening-tag.php b/test/Fixture/Files/DeclareStrictTypesRule/Failure/file-with-shebang-and-another-one-text-line-before-opening-tag.php
new file mode 100644
index 00000000..af60dc8e
--- /dev/null
+++ b/test/Fixture/Files/DeclareStrictTypesRule/Failure/file-with-shebang-and-another-one-text-line-before-opening-tag.php
@@ -0,0 +1,5 @@
+#!/usr/bin/env php
+Another line below shebang
+<?php
+
+echo 'Hello!';
diff --git a/test/Fixture/Files/DeclareStrictTypesRule/Failure/file-with-shebang-and-declare-strict-types-off.php b/test/Fixture/Files/DeclareStrictTypesRule/Failure/file-with-shebang-and-declare-strict-types-off.php
new file mode 100644
index 00000000..a8157c73
--- /dev/null
+++ b/test/Fixture/Files/DeclareStrictTypesRule/Failure/file-with-shebang-and-declare-strict-types-off.php
@@ -0,0 +1,6 @@
+#!/usr/bin/env php
+<?php
+
+declare(strict_types=0);
+
+echo 'Hello!';
diff --git a/test/Fixture/Files/DeclareStrictTypesRule/Failure/file-with-text-before-opening-tag.php b/test/Fixture/Files/DeclareStrictTypesRule/Failure/file-with-text-before-opening-tag.php
new file mode 100644
index 00000000..a6644746
--- /dev/null
+++ b/test/Fixture/Files/DeclareStrictTypesRule/Failure/file-with-text-before-opening-tag.php
@@ -0,0 +1,4 @@
+Some text but not shebang "#!"
+<?php
+
+echo 'Hello!';
diff --git a/test/Fixture/Files/DeclareStrictTypesRule/Success/file-with-shebang-and-declare-strict-types-on.php b/test/Fixture/Files/DeclareStrictTypesRule/Success/file-with-shebang-and-declare-strict-types-on.php
new file mode 100644
index 00000000..04574649
--- /dev/null
+++ b/test/Fixture/Files/DeclareStrictTypesRule/Success/file-with-shebang-and-declare-strict-types-on.php
@@ -0,0 +1,6 @@
+#!/usr/bin/env php
+<?php
+
+declare(strict_types=1);
+
+echo 'Hello!';
diff --git a/test/Integration/Files/DeclareStrictTypesRuleTest.php b/test/Integration/Files/DeclareStrictTypesRuleTest.php
index 41068acd..a8fd8e2c 100644
--- a/test/Integration/Files/DeclareStrictTypesRuleTest.php
+++ b/test/Integration/Files/DeclareStrictTypesRuleTest.php
@@ -40,6 +40,7 @@ public function providerAnalysisSucceeds(): iterable
             'file-with-doc-block-and-declare-strict-types-on-and-invalid-casing' => __DIR__ . '/../../Fixture/Files/DeclareStrictTypesRule/Success/file-with-doc-block-and-declare-strict-types-on-and-invalid-casing.php',
             'file-with-doc-block-and-declare-strict-types-on-and-multiple-declares' => __DIR__ . '/../../Fixture/Files/DeclareStrictTypesRule/Success/file-with-doc-block-and-declare-strict-types-on-and-multiple-declares.php',
             'file-with-doc-block-and-declare-strict-types-on-and-namespace-declaration' => __DIR__ . '/../../Fixture/Files/DeclareStrictTypesRule/Success/file-with-doc-block-and-declare-strict-types-on-and-namespace-declaration.php',
+            'file-with-shebang-and-declare-strict-types-on' => __DIR__ . '/../../Fixture/Files/DeclareStrictTypesRule/Success/file-with-shebang-and-declare-strict-types-on.php',
         ];
 
         foreach ($paths as $description => $path) {
@@ -122,6 +123,27 @@ public function providerAnalysisFails(): iterable
                     7,
                 ],
             ],
+            'file-with-shebang-and-another-one-text-line-before-opening-tag' => [
+                __DIR__ . '/../../Fixture/Files/DeclareStrictTypesRule/Failure/file-with-shebang-and-another-one-text-line-before-opening-tag.php',
+                [
+                    'File is missing a "declare(strict_types=1)" declaration.',
+                    1,
+                ],
+            ],
+            'file-with-shebang-and-declare-strict-types-off' => [
+                __DIR__ . '/../../Fixture/Files/DeclareStrictTypesRule/Failure/file-with-shebang-and-declare-strict-types-off.php',
+                [
+                    'File is missing a "declare(strict_types=1)" declaration.',
+                    1,
+                ],
+            ],
+            'file-with-text-before-opening-tag' => [
+                __DIR__ . '/../../Fixture/Files/DeclareStrictTypesRule/Failure/file-with-text-before-opening-tag.php',
+                [
+                    'File is missing a "declare(strict_types=1)" declaration.',
+                    1,
+                ],
+            ],
             'file-without-declare-strict-types-and-namespace-declaration' => [
                 __DIR__ . '/../../Fixture/Files/DeclareStrictTypesRule/Failure/file-without-declare-strict-types-and-namespace-declaration.php',
                 [