diff --git a/compiler/fir/checkers/src/org/jetbrains/kotlin/fir/analysis/checkers/declaration/FirTailrecFunctionChecker.kt b/compiler/fir/checkers/src/org/jetbrains/kotlin/fir/analysis/checkers/declaration/FirTailrecFunctionChecker.kt
index 5adce113c7a..b0799223f5f 100644
--- a/compiler/fir/checkers/src/org/jetbrains/kotlin/fir/analysis/checkers/declaration/FirTailrecFunctionChecker.kt
+++ b/compiler/fir/checkers/src/org/jetbrains/kotlin/fir/analysis/checkers/declaration/FirTailrecFunctionChecker.kt
@@ -5,6 +5,7 @@
 
 package org.jetbrains.kotlin.fir.analysis.checkers.declaration
 
+import org.jetbrains.kotlin.descriptors.Visibilities
 import org.jetbrains.kotlin.fir.analysis.cfa.util.TraverseDirection
 import org.jetbrains.kotlin.fir.analysis.cfa.util.traverse
 import org.jetbrains.kotlin.fir.analysis.checkers.context.CheckerContext
@@ -14,6 +15,7 @@ import org.jetbrains.kotlin.diagnostics.reportOn
 import org.jetbrains.kotlin.fir.declarations.FirSimpleFunction
 import org.jetbrains.kotlin.fir.declarations.utils.isOverride
 import org.jetbrains.kotlin.fir.declarations.utils.isTailRec
+import org.jetbrains.kotlin.fir.declarations.utils.visibility
 import org.jetbrains.kotlin.fir.expressions.FirThisReceiverExpression
 import org.jetbrains.kotlin.fir.expressions.arguments
 import org.jetbrains.kotlin.fir.expressions.impl.FirNoReceiverExpression
@@ -27,7 +29,7 @@ import org.jetbrains.kotlin.fir.types.toSymbol
 object FirTailrecFunctionChecker : FirSimpleFunctionChecker() {
     override fun check(declaration: FirSimpleFunction, context: CheckerContext, reporter: DiagnosticReporter) {
         if (!declaration.isTailRec) return
-        if (!declaration.isEffectivelyFinal(context)) {
+        if (!(declaration.isEffectivelyFinal(context) || declaration.visibility == Visibilities.Private)) {
             reporter.reportOn(declaration.source, FirErrors.TAILREC_ON_VIRTUAL_MEMBER_ERROR, context)
         }
         val graph = declaration.controlFlowGraphReference?.controlFlowGraph ?: return
diff --git a/compiler/ir/ir.tree/src/org/jetbrains/kotlin/ir/types/IrType.kt b/compiler/ir/ir.tree/src/org/jetbrains/kotlin/ir/types/IrType.kt
index 2930e0a72f9..d8d3fef0406 100644
--- a/compiler/ir/ir.tree/src/org/jetbrains/kotlin/ir/types/IrType.kt
+++ b/compiler/ir/ir.tree/src/org/jetbrains/kotlin/ir/types/IrType.kt
@@ -100,4 +100,4 @@ interface IrTypeAbbreviation : IrAnnotationContainer {
     val typeAlias: IrTypeAliasSymbol
     val hasQuestionMark: Boolean
     val arguments: List<IrTypeArgument>
-}
\ No newline at end of file
+}
diff --git a/compiler/testData/diagnostics/tests/tailRecOnVirtualMember.fir.kt b/compiler/testData/diagnostics/tests/tailRecOnVirtualMember.fir.kt
index e8d6e056dc3..cc7ce99eb72 100644
--- a/compiler/testData/diagnostics/tests/tailRecOnVirtualMember.fir.kt
+++ b/compiler/testData/diagnostics/tests/tailRecOnVirtualMember.fir.kt
@@ -17,6 +17,10 @@ open class A {
         boo(y)
     }
 
+    <!INCOMPATIBLE_MODIFIERS!>private<!> <!INCOMPATIBLE_MODIFIERS!>open<!> tailrec fun booOpen(y: Int) {
+        booOpen(y)
+    }
+
     internal tailrec fun baa(y: Int) {
         baa(y)
     }
diff --git a/compiler/testData/diagnostics/tests/tailRecOnVirtualMember.kt b/compiler/testData/diagnostics/tests/tailRecOnVirtualMember.kt
index 5bc69f137b0..b0da96e7aa8 100644
--- a/compiler/testData/diagnostics/tests/tailRecOnVirtualMember.kt
+++ b/compiler/testData/diagnostics/tests/tailRecOnVirtualMember.kt
@@ -17,6 +17,10 @@ open class A {
         boo(y)
     }
 
+    <!INCOMPATIBLE_MODIFIERS!>private<!> <!INCOMPATIBLE_MODIFIERS!>open<!> tailrec fun booOpen(y: Int) {
+        booOpen(y)
+    }
+
     internal tailrec fun baa(y: Int) {
         baa(y)
     }
diff --git a/compiler/testData/diagnostics/tests/tailRecOnVirtualMember.txt b/compiler/testData/diagnostics/tests/tailRecOnVirtualMember.txt
index 478a5ef3118..69a27dbf922 100644
--- a/compiler/testData/diagnostics/tests/tailRecOnVirtualMember.txt
+++ b/compiler/testData/diagnostics/tests/tailRecOnVirtualMember.txt
@@ -8,6 +8,7 @@ public open class A {
     internal open tailrec fun bar(/*0*/ y: kotlin.Int): kotlin.Unit
     protected open tailrec fun baz(/*0*/ y: kotlin.Int): kotlin.Unit
     private final tailrec fun boo(/*0*/ y: kotlin.Int): kotlin.Unit
+    private open tailrec fun booOpen(/*0*/ y: kotlin.Int): kotlin.Unit
     public open override /*1*/ /*fake_override*/ fun equals(/*0*/ other: kotlin.Any?): kotlin.Boolean
     public open tailrec fun foo(/*0*/ x: kotlin.Int): kotlin.Unit
     public open override /*1*/ /*fake_override*/ fun hashCode(): kotlin.Int
@@ -20,6 +21,7 @@ public open class B : A {
     internal final override /*1*/ tailrec fun bar(/*0*/ y: kotlin.Int): kotlin.Unit
     protected final override /*1*/ tailrec fun baz(/*0*/ y: kotlin.Int): kotlin.Unit
     invisible_fake final override /*1*/ tailrec /*fake_override*/ fun boo(/*0*/ y: kotlin.Int): kotlin.Unit
+    invisible_fake open override /*1*/ tailrec /*fake_override*/ fun booOpen(/*0*/ y: kotlin.Int): kotlin.Unit
     public open override /*1*/ /*fake_override*/ fun equals(/*0*/ other: kotlin.Any?): kotlin.Boolean
     public final override /*1*/ tailrec fun foo(/*0*/ x: kotlin.Int): kotlin.Unit
     public open override /*1*/ /*fake_override*/ fun hashCode(): kotlin.Int
@@ -32,6 +34,7 @@ public open class C : A {
     internal open override /*1*/ tailrec fun bar(/*0*/ y: kotlin.Int): kotlin.Unit
     protected open override /*1*/ tailrec fun baz(/*0*/ y: kotlin.Int): kotlin.Unit
     invisible_fake final override /*1*/ tailrec /*fake_override*/ fun boo(/*0*/ y: kotlin.Int): kotlin.Unit
+    invisible_fake open override /*1*/ tailrec /*fake_override*/ fun booOpen(/*0*/ y: kotlin.Int): kotlin.Unit
     public open override /*1*/ /*fake_override*/ fun equals(/*0*/ other: kotlin.Any?): kotlin.Boolean
     public open override /*1*/ tailrec fun foo(/*0*/ x: kotlin.Int): kotlin.Unit
     public open override /*1*/ /*fake_override*/ fun hashCode(): kotlin.Int
@@ -44,6 +47,7 @@ public object D : A {
     internal open override /*1*/ tailrec fun bar(/*0*/ y: kotlin.Int): kotlin.Unit
     protected open override /*1*/ tailrec fun baz(/*0*/ y: kotlin.Int): kotlin.Unit
     invisible_fake final override /*1*/ tailrec /*fake_override*/ fun boo(/*0*/ y: kotlin.Int): kotlin.Unit
+    invisible_fake open override /*1*/ tailrec /*fake_override*/ fun booOpen(/*0*/ y: kotlin.Int): kotlin.Unit
     public open override /*1*/ /*fake_override*/ fun equals(/*0*/ other: kotlin.Any?): kotlin.Boolean
     public open override /*1*/ tailrec fun foo(/*0*/ x: kotlin.Int): kotlin.Unit
     public open override /*1*/ /*fake_override*/ fun hashCode(): kotlin.Int
@@ -56,6 +60,7 @@ public sealed class E : A {
     internal open override /*1*/ tailrec fun bar(/*0*/ y: kotlin.Int): kotlin.Unit
     protected open override /*1*/ tailrec fun baz(/*0*/ y: kotlin.Int): kotlin.Unit
     invisible_fake final override /*1*/ tailrec /*fake_override*/ fun boo(/*0*/ y: kotlin.Int): kotlin.Unit
+    invisible_fake open override /*1*/ tailrec /*fake_override*/ fun booOpen(/*0*/ y: kotlin.Int): kotlin.Unit
     public open override /*1*/ /*fake_override*/ fun equals(/*0*/ other: kotlin.Any?): kotlin.Boolean
     public open override /*1*/ tailrec fun foo(/*0*/ x: kotlin.Int): kotlin.Unit
     public open override /*1*/ /*fake_override*/ fun hashCode(): kotlin.Int
@@ -67,6 +72,7 @@ public sealed class E : A {
         internal open override /*1*/ tailrec fun bar(/*0*/ y: kotlin.Int): kotlin.Unit
         protected open override /*1*/ tailrec fun baz(/*0*/ y: kotlin.Int): kotlin.Unit
         invisible_fake final override /*1*/ tailrec /*fake_override*/ fun boo(/*0*/ y: kotlin.Int): kotlin.Unit
+        invisible_fake open override /*1*/ tailrec /*fake_override*/ fun booOpen(/*0*/ y: kotlin.Int): kotlin.Unit
         public open override /*1*/ /*fake_override*/ fun equals(/*0*/ other: kotlin.Any?): kotlin.Boolean
         public open override /*1*/ tailrec fun foo(/*0*/ x: kotlin.Int): kotlin.Unit
         public open override /*1*/ /*fake_override*/ fun hashCode(): kotlin.Int