diff --git a/share/mk/Makefile b/share/mk/Makefile
index a98bcef4a04c..2c6608050284 100644
--- a/share/mk/Makefile
+++ b/share/mk/Makefile
@@ -69,6 +69,10 @@ FILES=	\
 
 FILESDIR=	${BINDIR}/mk
 
+.if ${MK_COVERAGE} != "no"
+FILES+=	bsd.cov.mk
+.endif
+
 .if ${MK_TESTS} != "no"
 FILES+=	atf.test.mk
 FILES+=	plain.test.mk
diff --git a/share/mk/bsd.cov.mk b/share/mk/bsd.cov.mk
new file mode 100644
index 000000000000..fa0e67120532
--- /dev/null
+++ b/share/mk/bsd.cov.mk
@@ -0,0 +1,21 @@
+# $FreeBSD$
+
+.include <bsd.own.mk>
+
+FILESGROUPS?=	FILES
+FILESGROUPS+=	GCNOS
+_GCNO_FILES=	${OBJS:.o=.gcno}
+CLEANFILES+=	${_GCNO_FILES}
+GCNOS+=		${_GCNO_FILES}
+
+.for _gcno_file in ${_GCNO_FILES}
+_gcno_dir=	${COVERAGEDIR}${_gcno_file:tA:H}
+_gcno_fulldir=	${DESTDIR}${_gcno_dir}
+GCNOSDIR_${_gcno_file:T}=	${_gcno_dir}
+
+.if !target(${_gcno_fulldir})
+beforeinstall: ${_gcno_fulldir}
+${_gcno_fulldir}:
+	${INSTALL} ${TAG_ARGS:D${TAG_ARGS},coverage} -d ${.TARGET}
+.endif
+.endfor