diff --git a/compiler/frontend/src/org/jetbrains/kotlin/resolve/checkers/TailrecFunctionChecker.kt b/compiler/frontend/src/org/jetbrains/kotlin/resolve/checkers/TailrecFunctionChecker.kt
index 129403b4dad..4127ee3c3a5 100644
--- a/compiler/frontend/src/org/jetbrains/kotlin/resolve/checkers/TailrecFunctionChecker.kt
+++ b/compiler/frontend/src/org/jetbrains/kotlin/resolve/checkers/TailrecFunctionChecker.kt
@@ -6,6 +6,7 @@
 package org.jetbrains.kotlin.resolve.checkers
 
 import org.jetbrains.kotlin.descriptors.DeclarationDescriptor
+import org.jetbrains.kotlin.descriptors.DescriptorVisibilities
 import org.jetbrains.kotlin.descriptors.FunctionDescriptor
 import org.jetbrains.kotlin.diagnostics.Errors
 import org.jetbrains.kotlin.psi.KtDeclaration
@@ -16,7 +17,8 @@ object TailrecFunctionChecker : DeclarationChecker {
     override fun check(declaration: KtDeclaration, descriptor: DeclarationDescriptor, context: DeclarationCheckerContext) {
         if (declaration !is KtNamedFunction || descriptor !is FunctionDescriptor || !descriptor.isTailrec) return
 
-        if (descriptor.isEffectivelyFinal(false)) return
+        // Private check is needed for opened private functions by allopen plugin (see KT-48117)
+        if (descriptor.isEffectivelyFinal(false) || DescriptorVisibilities.isPrivate(descriptor.visibility)) return
 
         context.trace.report(Errors.TAILREC_ON_VIRTUAL_MEMBER.on(context.languageVersionSettings, declaration))
     }
diff --git a/plugins/allopen/allopen-cli/testData/bytecodeListing/privateMembers.kt b/plugins/allopen/allopen-cli/testData/bytecodeListing/privateMembers.kt
index 33668e5fcbb..e22039a07b7 100644
--- a/plugins/allopen/allopen-cli/testData/bytecodeListing/privateMembers.kt
+++ b/plugins/allopen/allopen-cli/testData/bytecodeListing/privateMembers.kt
@@ -13,4 +13,6 @@ private class Test {
 
     internal fun internalMethod() {}
     internal val internalProp: String = ""
+
+    private tailrec fun privateTailrecMethod() {}
 }
\ No newline at end of file
diff --git a/plugins/allopen/allopen-cli/testData/bytecodeListing/privateMembers.txt b/plugins/allopen/allopen-cli/testData/bytecodeListing/privateMembers.txt
index 832296ab5da..cc61263f2d4 100644
--- a/plugins/allopen/allopen-cli/testData/bytecodeListing/privateMembers.txt
+++ b/plugins/allopen/allopen-cli/testData/bytecodeListing/privateMembers.txt
@@ -1,4 +1,4 @@
-@java.lang.annotation.Retention
+@java.lang.annotation.Retention(value=RUNTIME)
 @kotlin.Metadata
 public annotation class AllOpen {
     // source: 'privateMembers.kt'
@@ -18,6 +18,7 @@ class Test {
     public @org.jetbrains.annotations.NotNull method getPublicProp(): java.lang.String
     public method internalMethod$test_module(): void
     private method privateMethod(): void
+    private method privateTailrecMethod(): void
     protected method protectedMethod(): void
     public method publicMethod(): void
 }
diff --git a/plugins/allopen/allopen-cli/testData/bytecodeListing/privateMembers_ir.txt b/plugins/allopen/allopen-cli/testData/bytecodeListing/privateMembers_ir.txt
index 03f08be40e7..36ba4085ff0 100644
--- a/plugins/allopen/allopen-cli/testData/bytecodeListing/privateMembers_ir.txt
+++ b/plugins/allopen/allopen-cli/testData/bytecodeListing/privateMembers_ir.txt
@@ -1,4 +1,4 @@
-@java.lang.annotation.Retention
+@java.lang.annotation.Retention(value=RUNTIME)
 @kotlin.Metadata
 public annotation class AllOpen {
     // source: 'privateMembers.kt'
@@ -6,7 +6,7 @@ public annotation class AllOpen {
 
 @AllOpen
 @kotlin.Metadata
-final class Test {
+class Test {
     // source: 'privateMembers.kt'
     private final @org.jetbrains.annotations.NotNull field internalProp: java.lang.String
     private final @org.jetbrains.annotations.NotNull field privateProp: java.lang.String
@@ -17,8 +17,8 @@ final class Test {
     protected @org.jetbrains.annotations.NotNull method getProtectedProp(): java.lang.String
     public @org.jetbrains.annotations.NotNull method getPublicProp(): java.lang.String
     public method internalMethod$test_module(): void
-    private final method privateMethod(): void
-    private final method privateTailrecMethod(): void
+    private method privateMethod(): void
+    private method privateTailrecMethod(): void
     protected method protectedMethod(): void
     public method publicMethod(): void
 }