diff --git a/clang/include/clang/Basic/Attr.td b/clang/include/clang/Basic/Attr.td
index f2d7ba59a183c..b26389a812771 100644
--- a/clang/include/clang/Basic/Attr.td
+++ b/clang/include/clang/Basic/Attr.td
@@ -1854,11 +1854,14 @@ def SYCLIntelFPGAInitiationInterval : StmtAttr {
   let Documentation = [SYCLIntelFPGAInitiationIntervalAttrDocs];
 }
 
-def SYCLIntelFPGAMaxConcurrency : StmtAttr {
-  let Spellings = [CXX11<"intelfpga","max_concurrency">,
-                   CXX11<"intel","max_concurrency">];
-  let Subjects = SubjectList<[ForStmt, CXXForRangeStmt, WhileStmt, DoStmt],
-                             ErrorDiag, "'for', 'while', and 'do' statements">;
+def SYCLIntelFPGAMaxConcurrency : DeclOrStmtAttr {
+  let Spellings = [
+    CXX11<"intelfpga", "max_concurrency">, CXX11<"intel", "max_concurrency">
+  ];
+  let Subjects =
+      SubjectList<[ForStmt, CXXForRangeStmt, WhileStmt, DoStmt, Function],
+                  ErrorDiag,
+                  "'for', 'while', 'do' statements, and (device) functions">;
   let Args = [ExprArgument<"NThreadsExpr">];
   let LangOpts = [SYCLIsDevice, SilentlyIgnoreSYCLIsHost];
   let HasCustomTypeTransform = 1;
diff --git a/clang/include/clang/Basic/AttrDocs.td b/clang/include/clang/Basic/AttrDocs.td
index c0821ebd48491..c6550be98d28f 100644
--- a/clang/include/clang/Basic/AttrDocs.td
+++ b/clang/include/clang/Basic/AttrDocs.td
@@ -2799,10 +2799,10 @@ def SYCLIntelFPGAMaxConcurrencyAttrDocs : Documentation {
   let Category = DocCatVariable;
   let Heading = "intel::max_concurrency";
   let Content = [{
-This attribute applies to a loop. Indicates that the loop should allow no more
-than N threads or iterations to execute it simultaneously. N must be a non
-negative integer. '0' indicates the max_concurrency case to be unbounded. Cannot
-be applied multiple times to the same loop.
+This attribute applies to a loop or a function. Indicates that the loop/function
+should allow no more than N threads or iterations to execute it simultaneously.
+N must be a non negative integer. '0' indicates the max_concurrency case to be
+unbounded. Cannot be applied multiple times to the same loop.
 
 .. code-block:: c++
 
@@ -2811,10 +2811,13 @@ be applied multiple times to the same loop.
     [[intel::max_concurrency(2)]] for (int i = 0; i != 10; ++i) a[i] = 0;
   }
 
+  [[intel::max_concurrency(2)]] void foo1 { }
+
   template<int N>
   void bar() {
     [[intel::max_concurrency(N)]] for(;;) { }
   }
+  [[intel::max_concurrency(N)]] void bar1() { }
 
   }];
 }
diff --git a/clang/include/clang/Basic/AttributeCommonInfo.h b/clang/include/clang/Basic/AttributeCommonInfo.h
index e5f237c773627..e46742782ae1b 100644
--- a/clang/include/clang/Basic/AttributeCommonInfo.h
+++ b/clang/include/clang/Basic/AttributeCommonInfo.h
@@ -167,7 +167,8 @@ class AttributeCommonInfo {
         ParsedAttr == AT_SYCLIntelMaxGlobalWorkDim ||
         ParsedAttr == AT_SYCLIntelNoGlobalWorkOffset ||
         ParsedAttr == AT_SYCLIntelUseStallEnableClusters ||
-        ParsedAttr == AT_SYCLIntelLoopFuse || ParsedAttr == AT_SYCLSimd)
+        ParsedAttr == AT_SYCLIntelLoopFuse || ParsedAttr == AT_SYCLSimd ||
+        ParsedAttr == AT_SYCLIntelFPGAMaxConcurrency)
       return true;
 
     return false;
diff --git a/clang/include/clang/Basic/DiagnosticSemaKinds.td b/clang/include/clang/Basic/DiagnosticSemaKinds.td
index d1e2a22702bb5..48a22ff109038 100644
--- a/clang/include/clang/Basic/DiagnosticSemaKinds.td
+++ b/clang/include/clang/Basic/DiagnosticSemaKinds.td
@@ -134,8 +134,8 @@ def err_intel_fpga_reg_limitations : Error <
   "__builtin_intel_fpga_reg">;
 def illegal_type_declared_here : Note<
   "field with illegal type declared here">;
-def err_sycl_loop_attr_duplication : Error<
-  "duplicate %select{unroll|Intel FPGA}0 loop attribute %1">;
+def err_sycl_attr_duplication : Error<
+  "duplicate %select{unroll|Intel FPGA}0 %select{loop|function}1 attribute %2">;
 def err_loop_unroll_compatibility : Error<
   "incompatible loop unroll instructions: '%0' and '%1'">;
 def err_pipe_attribute_arg_not_allowed : Error<
diff --git a/clang/include/clang/Sema/Sema.h b/clang/include/clang/Sema/Sema.h
index 2a3b9e3aaf6f2..3254c47f8aa1e 100644
--- a/clang/include/clang/Sema/Sema.h
+++ b/clang/include/clang/Sema/Sema.h
@@ -10241,6 +10241,9 @@ class Sema final {
   IntelFPGAMaxReplicatesAttr *
   MergeIntelFPGAMaxReplicatesAttr(Decl *D, const IntelFPGAMaxReplicatesAttr &A);
 
+  SYCLIntelFPGAMaxConcurrencyAttr *MergeSYCLIntelFPGAMaxConcurrencyAttr(
+      Decl *D, const SYCLIntelFPGAMaxConcurrencyAttr &A);
+
   /// AddAlignedAttr - Adds an aligned attribute to a particular declaration.
   void AddAlignedAttr(Decl *D, const AttributeCommonInfo &CI, Expr *E,
                       bool IsPackExpansion);
@@ -10295,6 +10298,11 @@ class Sema final {
   /// declaration.
   void addSYCLIntelPipeIOAttr(Decl *D, const AttributeCommonInfo &CI, Expr *ID);
 
+  /// AddSYCLIntelFPGAMaxConcurrencyAttr - Adds a max_concurrency attribute to a
+  /// particular declaration.
+  void AddSYCLIntelFPGAMaxConcurrencyAttr(Decl *D,
+                                          const AttributeCommonInfo &CI,
+                                          Expr *E);
   bool checkNSReturnsRetainedReturnType(SourceLocation loc, QualType type);
   bool checkAllowedSYCLInitializer(VarDecl *VD,
                                    bool CheckValueDependent = false);
diff --git a/clang/lib/CodeGen/CodeGenFunction.cpp b/clang/lib/CodeGen/CodeGenFunction.cpp
index 7343c96890e86..b8b0a8574ec05 100644
--- a/clang/lib/CodeGen/CodeGenFunction.cpp
+++ b/clang/lib/CodeGen/CodeGenFunction.cpp
@@ -730,6 +730,14 @@ void CodeGenFunction::EmitOpenCLKernelMetadata(const FunctionDecl *FD,
         llvm::ConstantAsMetadata::get(Builder.getInt32(1))};
     Fn->setMetadata("stall_enable", llvm::MDNode::get(Context, AttrMDArgs));
   }
+
+  if (const auto *A = FD->getAttr<SYCLIntelFPGAMaxConcurrencyAttr>()) {
+    const auto *CE = cast<ConstantExpr>(A->getNThreadsExpr());
+    llvm::APSInt ArgVal = CE->getResultAsAPSInt();
+    llvm::Metadata *AttrMDArgs[] = {
+        llvm::ConstantAsMetadata::get(Builder.getInt32(ArgVal.getSExtValue()))};
+    Fn->setMetadata("max_concurrency", llvm::MDNode::get(Context, AttrMDArgs));
+  }
 }
 
 /// Determine whether the function F ends with a return stmt.
diff --git a/clang/lib/Sema/SemaDecl.cpp b/clang/lib/Sema/SemaDecl.cpp
index a4d507879d703..a4fc4c03a95d7 100644
--- a/clang/lib/Sema/SemaDecl.cpp
+++ b/clang/lib/Sema/SemaDecl.cpp
@@ -2628,6 +2628,8 @@ static bool mergeDeclAttribute(Sema &S, NamedDecl *D,
     NewAttr = S.MergeSYCLIntelNoGlobalWorkOffsetAttr(D, *A);
   else if (const auto *A = dyn_cast<IntelFPGAMaxReplicatesAttr>(Attr))
     NewAttr = S.MergeIntelFPGAMaxReplicatesAttr(D, *A);
+  else if (const auto *A = dyn_cast<SYCLIntelFPGAMaxConcurrencyAttr>(Attr))
+    NewAttr = S.MergeSYCLIntelFPGAMaxConcurrencyAttr(D, *A);
   else if (Attr->shouldInheritEvenIfAlreadyPresent() || !DeclHasAttr(D, Attr))
     NewAttr = cast<InheritableAttr>(Attr->clone(S.Context));
 
diff --git a/clang/lib/Sema/SemaDeclAttr.cpp b/clang/lib/Sema/SemaDeclAttr.cpp
index 1ab711a56efb0..8cd8aa8306f35 100644
--- a/clang/lib/Sema/SemaDeclAttr.cpp
+++ b/clang/lib/Sema/SemaDeclAttr.cpp
@@ -6294,6 +6294,74 @@ static void handleSYCLIntelPipeIOAttr(Sema &S, Decl *D,
   S.addSYCLIntelPipeIOAttr(D, Attr, E);
 }
 
+SYCLIntelFPGAMaxConcurrencyAttr *Sema::MergeSYCLIntelFPGAMaxConcurrencyAttr(
+    Decl *D, const SYCLIntelFPGAMaxConcurrencyAttr &A) {
+  // Check to see if there's a duplicate attribute with different values
+  // already applied to the declaration.
+  if (const auto *DeclAttr = D->getAttr<SYCLIntelFPGAMaxConcurrencyAttr>()) {
+    const auto *DeclExpr = dyn_cast<ConstantExpr>(DeclAttr->getNThreadsExpr());
+    const auto *MergeExpr = dyn_cast<ConstantExpr>(A.getNThreadsExpr());
+    if (DeclExpr && MergeExpr &&
+        DeclExpr->getResultAsAPSInt() != MergeExpr->getResultAsAPSInt()) {
+      Diag(DeclAttr->getLocation(), diag::err_sycl_attr_duplication)
+          << 1 << 1 << DeclAttr;
+      return nullptr;
+    }
+  }
+  // TODO
+  // max_concurrency and disable_component_pipelining attributes can't be applied
+  // to the same function.
+  // if (checkAttrMutualExclusion<IntelDisableComponentPipeline>(S, D, AL))
+  //  return;
+
+  return ::new (Context)
+      SYCLIntelFPGAMaxConcurrencyAttr(Context, A, A.getNThreadsExpr());
+}
+
+void Sema::AddSYCLIntelFPGAMaxConcurrencyAttr(Decl *D,
+                                              const AttributeCommonInfo &CI,
+                                              Expr *E) {
+  if (!E->isValueDependent()) {
+    llvm::APSInt ArgVal;
+    ExprResult Res = VerifyIntegerConstantExpression(E, &ArgVal);
+    if (Res.isInvalid())
+      return;
+    E = Res.get();
+
+    // This attribute requires a strictly positive value.
+    if (ArgVal <= 0) {
+      Diag(E->getExprLoc(), diag::err_attribute_requires_positive_integer)
+          << CI << /*positive*/ 0;
+      return;
+    }
+
+    if (const auto *DeclAttr = D->getAttr<SYCLIntelFPGAMaxConcurrencyAttr>()) {
+      const auto *DeclExpr =
+          dyn_cast<ConstantExpr>(DeclAttr->getNThreadsExpr());
+      if (DeclExpr && ArgVal != DeclExpr->getResultAsAPSInt()) {
+        Diag(CI.getLoc(), diag::warn_duplicate_attribute) << CI;
+        Diag(DeclAttr->getLoc(), diag::note_previous_attribute);
+        return;
+      }
+    }
+  }
+
+  D->addAttr(::new (Context) SYCLIntelFPGAMaxConcurrencyAttr(Context, CI, E));
+}
+
+static void handleSYCLIntelFPGAMaxConcurrencyAttr(Sema &S, Decl *D,
+                                                  const ParsedAttr &A) {
+  S.CheckDeprecatedSYCLAttributeSpelling(A);
+  // TODO
+  // max_concurrency and disable_component_pipelining attributes can't be
+  // applied to the same function. if
+  // (checkAttrMutualExclusion<IntelDisableComponentPipeline>(S, D, AL))
+  //  return;
+
+  Expr *E = A.getArgAsExpr(0);
+  S.AddSYCLIntelFPGAMaxConcurrencyAttr(D, A, E);
+}
+
 namespace {
 struct IntrinToName {
   uint32_t Id;
@@ -9547,6 +9615,9 @@ static void ProcessDeclAttribute(Sema &S, Scope *scope, Decl *D,
   case ParsedAttr::AT_SYCLIntelPipeIO:
     handleSYCLIntelPipeIOAttr(S, D, AL);
     break;
+  case ParsedAttr::AT_SYCLIntelFPGAMaxConcurrency:
+    handleSYCLIntelFPGAMaxConcurrencyAttr(S, D, AL);
+    break;
 
   // Swift attributes.
   case ParsedAttr::AT_SwiftAsyncName:
diff --git a/clang/lib/Sema/SemaSYCL.cpp b/clang/lib/Sema/SemaSYCL.cpp
index a971793928f4c..f807d9dc5516c 100644
--- a/clang/lib/Sema/SemaSYCL.cpp
+++ b/clang/lib/Sema/SemaSYCL.cpp
@@ -560,6 +560,13 @@ class MarkDeviceFunction : public RecursiveASTVisitor<MarkDeviceFunction> {
         }
       }
 
+      // Attribute "max_concurrency" is applied to device functions only. The
+      // attribute is not propagated to the caller.
+      if (auto *A = FD->getAttr<SYCLIntelFPGAMaxConcurrencyAttr>())
+        if (ParentFD == SYCLKernel) {
+          Attrs.insert(A);
+        }
+
       // TODO: vec_len_hint should be handled here
 
       CallGraphNode *N = SYCLCG.getNode(FD);
@@ -3316,7 +3323,8 @@ void Sema::MarkDevice(void) {
         case attr::Kind::SYCLIntelNoGlobalWorkOffset:
         case attr::Kind::SYCLIntelUseStallEnableClusters:
         case attr::Kind::SYCLIntelLoopFuse:
-        case attr::Kind::SYCLSimd: {
+        case attr::Kind::SYCLSimd:
+        case attr::Kind::SYCLIntelFPGAMaxConcurrency: {
           if ((A->getKind() == attr::Kind::SYCLSimd) && KernelBody &&
               !KernelBody->getAttr<SYCLSimdAttr>()) {
             // Usual kernel can't call ESIMD functions.
diff --git a/clang/lib/Sema/SemaStmtAttr.cpp b/clang/lib/Sema/SemaStmtAttr.cpp
index e4e679099cadb..35acce5e58633 100644
--- a/clang/lib/Sema/SemaStmtAttr.cpp
+++ b/clang/lib/Sema/SemaStmtAttr.cpp
@@ -627,8 +627,8 @@ CheckForDuplicationSYCLLoopAttribute(Sema &S,
   for (const auto *I : Attrs) {
     if (LoopAttr && isa<LoopAttrT>(I)) {
       // Cannot specify same type of attribute twice.
-      S.Diag(I->getLocation(), diag::err_sycl_loop_attr_duplication)
-          << isIntelFPGAAttr << LoopAttr;
+      S.Diag(I->getLocation(), diag::err_sycl_attr_duplication)
+          << isIntelFPGAAttr << 0 << LoopAttr;
     }
     if (isa<LoopAttrT>(I))
       LoopAttr = cast<LoopAttrT>(I);
diff --git a/clang/lib/Sema/SemaTemplateInstantiateDecl.cpp b/clang/lib/Sema/SemaTemplateInstantiateDecl.cpp
index d56ca1b873c12..d9178935fd0ee 100644
--- a/clang/lib/Sema/SemaTemplateInstantiateDecl.cpp
+++ b/clang/lib/Sema/SemaTemplateInstantiateDecl.cpp
@@ -694,6 +694,17 @@ static void instantiateIntelSYCLFunctionAttr(
     S.addIntelSingleArgAttr<AttrName>(New, *Attr, Result.getAs<Expr>());
 }
 
+template <typename AttrName>
+static void instantiateSYCLIntelFPGAMaxConcurrencyAttr(
+    Sema &S, const MultiLevelTemplateArgumentList &TemplateArgs,
+    const SYCLIntelFPGAMaxConcurrencyAttr *A, Decl *New) {
+  EnterExpressionEvaluationContext Unevaluated(
+      S, Sema::ExpressionEvaluationContext::ConstantEvaluated);
+  ExprResult Result = S.SubstExpr(A->getNThreadsExpr(), TemplateArgs);
+  if (!Result.isInvalid())
+    S.AddSYCLIntelFPGAMaxConcurrencyAttr(New, *A, Result.getAs<Expr>());
+}
+
 static void instantiateIntelFPGAPrivateCopiesAttr(
     Sema &S, const MultiLevelTemplateArgumentList &TemplateArgs,
     const IntelFPGAPrivateCopiesAttr *A, Decl *New) {
@@ -940,6 +951,13 @@ void Sema::InstantiateAttrs(const MultiLevelTemplateArgumentList &TemplateArgs,
           *this, TemplateArgs, SYCLIntelMaxWorkGroupSize, New);
       continue;
     }
+    if (const auto *SYCLIntelMaxConcurrency =
+            dyn_cast<SYCLIntelFPGAMaxConcurrencyAttr>(TmplAttr)) {
+      instantiateSYCLIntelFPGAMaxConcurrencyAttr<
+          SYCLIntelFPGAMaxConcurrencyAttr>(*this, TemplateArgs,
+                                           SYCLIntelMaxConcurrency, New);
+      continue;
+    }
     // Existing DLL attribute on the instantiation takes precedence.
     if (TmplAttr->getKind() == attr::DLLExport ||
         TmplAttr->getKind() == attr::DLLImport) {
diff --git a/clang/test/CodeGenSYCL/intel-fpga-loops.cpp b/clang/test/CodeGenSYCL/intel-fpga-loops.cpp
index 72f4d934e2e33..61fd4f1417239 100644
--- a/clang/test/CodeGenSYCL/intel-fpga-loops.cpp
+++ b/clang/test/CodeGenSYCL/intel-fpga-loops.cpp
@@ -3,8 +3,6 @@
 // CHECK: br label %for.cond,   !llvm.loop ![[MD_DLP:[0-9]+]]
 // CHECK: br label %for.cond,   !llvm.loop ![[MD_II:[0-9]+]]
 // CHECK: br label %for.cond2,  !llvm.loop ![[MD_II_2:[0-9]+]]
-// CHECK: br label %for.cond,   !llvm.loop ![[MD_MC:[0-9]+]]
-// CHECK: br label %for.cond2,  !llvm.loop ![[MD_MC_2:[0-9]+]]
 // CHECK: br label %for.cond,   !llvm.loop ![[MD_LC:[0-9]+]]
 // CHECK: br label %for.cond2,  !llvm.loop ![[MD_LC_2:[0-9]+]]
 // CHECK: br label %for.cond13, !llvm.loop ![[MD_LC_3:[0-9]+]]
@@ -35,19 +33,6 @@ void ii() {
       a[i] = 0;
 }
 
-template <int A>
-void max_concurrency() {
-  int a[10];
-  // CHECK: ![[MD_MC]] = distinct !{![[MD_MC]], ![[MP]], ![[MD_max_concurrency:[0-9]+]]}
-  // CHECK-NEXT: ![[MD_max_concurrency]] = !{!"llvm.loop.max_concurrency.count", i32 0}
-  [[intel::max_concurrency(A)]] for (int i = 0; i != 10; ++i)
-      a[i] = 0;
-  // CHECK: ![[MD_MC_2]] = distinct !{![[MD_MC_2]], ![[MP]], ![[MD_max_concurrency_2:[0-9]+]]}
-  // CHECK-NEXT: ![[MD_max_concurrency_2]] = !{!"llvm.loop.max_concurrency.count", i32 4}
-  [[intel::max_concurrency(4)]] for (int i = 0; i != 10; ++i)
-      a[i] = 0;
-}
-
 template <int A>
 void loop_coalesce() {
   int a[10];
@@ -100,7 +85,6 @@ int main() {
   kernel_single_task<class kernel_function>([]() {
     disable_loop_pipelining();
     ii<4>();
-    max_concurrency<0>();
     loop_coalesce<2>();
     max_interleaving<3>();
     speculated_iterations<4>();
diff --git a/clang/test/CodeGenSYCL/max-concurrency.cpp b/clang/test/CodeGenSYCL/max-concurrency.cpp
new file mode 100644
index 0000000000000..395c3623dc3f0
--- /dev/null
+++ b/clang/test/CodeGenSYCL/max-concurrency.cpp
@@ -0,0 +1,89 @@
+// RUN: %clang_cc1 -fsycl-is-device -internal-isystem %S/Inputs -disable-llvm-passes -triple spir64-unknown-unknown-sycldevice -sycl-std=2020 -emit-llvm -o - %s | FileCheck %s
+
+#include "sycl.hpp"
+
+// CHECK: br label %for.cond,   !llvm.loop ![[MD_MC:[0-9]+]]
+// CHECK: br label %for.cond2,  !llvm.loop ![[MD_MC_1:[0-9]+]]
+
+// CHECK: define {{.*}}spir_kernel void @"{{.*}}kernel_name1"() #0 {{.*}} !max_concurrency ![[NUM1:[0-9]+]]
+// CHECK: define {{.*}}spir_kernel void @"{{.*}}kernel_name3"() #0 {{.*}} !max_concurrency ![[NUM2:[0-9]+]]
+// CHECK: define {{.*}}spir_kernel void @"{{.*}}kernel_name4"() #0 {{.*}} !max_concurrency ![[NUM1:[0-9]+]]
+
+template <int A>
+void max_concurrency() {
+  int a[10];
+  // CHECK: ![[MD_MC]] = distinct !{![[MD_MC]], ![[MP:[0-9]+]], ![[MD_max_concurrency:[0-9]+]]}
+  // CHECK-NEXT: ![[MP]] = !{!"llvm.loop.mustprogress"}
+  // CHECK-NEXT: ![[MD_max_concurrency]] = !{!"llvm.loop.max_concurrency.count", i32 5}
+  [[intel::max_concurrency(A)]] for (int i = 0; i != 10; ++i)
+    a[i] = 0;
+  // CHECK: ![[MD_MC_1]] = distinct !{![[MD_MC_1]], ![[MP]], ![[MD_max_concurrency_1:[0-9]+]]}
+  // CHECK-NEXT: ![[MD_max_concurrency_1]] = !{!"llvm.loop.max_concurrency.count", i32 4}
+  [[intel::max_concurrency(4)]] for (int i = 0; i != 10; ++i)
+      a[i] = 0;
+}
+
+// CHECK: ![[NUM1]] = !{i32 4}
+// CHECK: ![[NUM2]] = !{i32 3}
+
+template <typename name, typename Func>
+__attribute__((sycl_kernel)) void kernel_single_task_1(const Func &kernelFunc) {
+  kernelFunc();
+}
+
+using namespace cl::sycl;
+
+class Functor1 {
+public:
+  [[intel::max_concurrency(4)]] void operator()() const {}
+};
+
+[[intel::max_concurrency(2)]] void foo() {}
+
+class Functor2 {
+public:
+  void operator()() const {
+    foo();
+  }
+};
+
+template <int NT>
+class Functor3 {
+public:
+  [[intel::max_concurrency(NT)]] void operator()() const {}
+};
+
+template <int NT>
+[[intel::max_concurrency(NT)]] void func() {}
+
+int main() {
+  queue q;
+
+  kernel_single_task_1<class kernel_function>([]() {
+     max_concurrency<5>();
+   });
+
+  q.submit([&](handler &h) {
+    Functor1 f1;
+    h.single_task<class kernel_name1>(f1);
+
+    Functor2 f2;
+    h.single_task<class kernel_name2>(f2);
+
+    h.single_task<class kernel_name3>(
+        []() [[intel::max_concurrency(3)]]{});
+
+    Functor3<4> f3;
+    h.single_task<class kernel_name4>(f3);
+
+    h.single_task<class kernel_name5>([]() {
+      func<2>();
+    });
+
+  });
+
+
+  return 0;
+}
+
+
diff --git a/clang/test/SemaSYCL/intel-fpga-loops.cpp b/clang/test/SemaSYCL/intel-fpga-loops.cpp
index 2f3b580f14ab3..53af8b7b2efdf 100644
--- a/clang/test/SemaSYCL/intel-fpga-loops.cpp
+++ b/clang/test/SemaSYCL/intel-fpga-loops.cpp
@@ -10,7 +10,7 @@ void foo() {
   [[intel::ivdep]] int a[10];
   // expected-error@+1 {{'initiation_interval' attribute only applies to 'for', 'while', and 'do' statements}}
   [[intel::initiation_interval(2)]] int c[10];
-  // expected-error@+1 {{'max_concurrency' attribute only applies to 'for', 'while', and 'do' statements}}
+  // expected-error@+1 {{'max_concurrency' attribute only applies to 'for', 'while', 'do' statements, and (device) functions}}
   [[intel::max_concurrency(2)]] int d[10];
   // expected-error@+1 {{'disable_loop_pipelining' attribute only applies to 'for', 'while', and 'do' statements}}
   [[intel::disable_loop_pipelining]] int g[10];
diff --git a/clang/test/SemaSYCL/max-concurrency.cpp b/clang/test/SemaSYCL/max-concurrency.cpp
new file mode 100644
index 0000000000000..16e65fbaed4ed
--- /dev/null
+++ b/clang/test/SemaSYCL/max-concurrency.cpp
@@ -0,0 +1,125 @@
+// RUN: %clang_cc1 -fsycl-is-device -internal-isystem %S/Inputs -sycl-std=2020  -fsyntax-only -ast-dump -verify -pedantic %s | FileCheck %s
+
+#include "sycl.hpp"
+
+using namespace cl::sycl;
+queue q;
+
+class Functor1 {
+public:
+  [[intel::max_concurrency(4)]] void operator()() const {}
+};
+
+[[intel::max_concurrency]] void foo() {} // expected-error {{'max_concurrency' attribute takes one argument}}
+
+class Functor2 {
+public:
+  void operator()() const {
+    foo();
+  }
+};
+
+template <int NT>
+class Functor3 {
+public:
+  [[intel::max_concurrency(NT)]] void operator()() const {}
+  // expected-error@+1 {{'max_concurrency' attribute only applies to 'for', 'while', 'do' statements, and (device) functions}}
+  [[intel::max_concurrency(2)]] int a[10];
+};
+
+// expected-error@+1 {{'max_concurrency' attribute takes one argument}}
+[[intel::max_concurrency(3, 3)]] void goo() {}
+
+class Functor4 {
+public:
+  void operator() () const {
+    goo();
+  }
+};
+
+// expected-error@+1 {{'max_concurrency' attribute requires a positive integral compile time constant expression}}
+[[intel::max_concurrency(-1)]] void bar() {}
+class Functor5 {
+public:
+  void operator() () const {
+    bar();
+  }
+};
+
+// expected-error@+1 {{integral constant expression must have integral or unscoped enumeration type, not 'const char [16]'}}
+[[intel::max_concurrency("numberofthreads")]] void zoo() {}
+
+template <int NT>
+[[intel::max_concurrency(NT)]] void func() {}
+
+[[intel::max_concurrency(8)]] void dup();
+[[intel::max_concurrency(9)]] void dup() {} // expected-error {{duplicate Intel FPGA function attribute 'max_concurrency'}}
+
+int main() {
+  queue q;
+
+  q.submit([&](handler &h) {
+    Functor1 f1;
+    h.single_task<class kernel_name1>(f1);
+
+    Functor2 f2;
+    h.single_task<class kernel_name2>(f2);
+
+    h.single_task<class kernel_name3>(
+        []() [[intel::max_concurrency(3)]]{});
+
+    Functor3<4> f3;
+    h.single_task<class kernel_name4>(f3);
+
+    h.single_task<class kernel_name5>([]() {
+      func<5>();
+    });
+
+  });
+}
+
+// CHECK: CXXMethodDecl {{.*}}used operator() {{.*}}
+// CHECK: SYCLIntelFPGAMaxConcurrencyAttr {{.*}}
+// CHECK: ConstantExpr {{.*}} 'int'
+// CHECK: value: Int 4
+// CHECK: IntegerLiteral {{.*}}4{{$}}
+// CHECK: CXXMethodDecl {{.*}}operator() {{.*}}
+// CHECK: SYCLIntelFPGAMaxConcurrencyAttr {{.*}}
+// CHECK: DeclRefExpr {{.*}} 'int' NonTypeTemplateParm {{.*}} 'NT' 'int'
+// CHECK: CXXMethodDecl {{.*}}{{.*}}used operator() {{.*}}
+// CHECK: SYCLIntelFPGAMaxConcurrencyAttr {{.*}}
+// CHECK: ConstantExpr {{.*}} 'int'
+// CHECK: value: Int 4
+// CHECK: IntegerLiteral {{.*}}4{{$}}
+// CHECK: FunctionDecl {{.*}}{{.*}}func {{.*}}
+// CHECK: SYCLIntelFPGAMaxConcurrencyAttr {{.*}}
+// CHECK: FunctionDecl {{.*}}{{.*}}used func 'void ()'
+// CHECK: SYCLIntelFPGAMaxConcurrencyAttr {{.*}}
+// CHECK: ConstantExpr {{.*}} 'int'
+// CHECK: value: Int 5
+// CHECK: IntegerLiteral {{.*}}5{{$}}
+// CHECK: FunctionDecl {{.*}}{{.*}}dup {{.*}}
+// CHECK: SYCLIntelFPGAMaxConcurrencyAttr {{.*}}
+// CHECK: ConstantExpr {{.*}} 'int'
+// CHECK: value: Int 8
+// CHECK: IntegerLiteral {{.*}}8{{$}}
+// CHECK: FunctionDecl {{.*}}{{.*}}dup {{.*}}
+// CHECK: SYCLIntelFPGAMaxConcurrencyAttr {{.*}}
+// CHECK: ConstantExpr {{.*}} 'int'
+// CHECK: value: Int 9
+// CHECK: IntegerLiteral {{.*}}9{{$}}
+// CHECK: FunctionDecl {{.*}}{{.*}}kernel_name1{{.*}}
+// CHECK: SYCLIntelFPGAMaxConcurrencyAttr {{.*}}
+// CHECK: ConstantExpr {{.*}} 'int'
+// CHECK: value: Int 4
+// CHECK: IntegerLiteral{{.*}}4{{$}}
+// CHECK: FunctionDecl {{.*}}{{.*}}kernel_name3{{.*}}
+// CHECK: SYCLIntelFPGAMaxConcurrencyAttr {{.*}}
+// CHECK: ConstantExpr {{.*}} 'int'
+// CHECK: value: Int 3
+// CHECK: IntegerLiteral{{.*}}3{{$}}
+// CHECK: FunctionDecl {{.*}}{{.*}}kernel_name4{{.*}}
+// CHECK: SYCLIntelFPGAMaxConcurrencyAttr {{.*}}
+// CHECK: ConstantExpr {{.*}} 'int'
+// CHECK: value: Int 4
+// CHECK: IntegerLiteral{{.*}}4{{$}}