diff --git a/cmake/developer_package/compile_flags/sanitizer.cmake b/cmake/developer_package/compile_flags/sanitizer.cmake
index 35343b129f3a34..729206524c88ba 100644
--- a/cmake/developer_package/compile_flags/sanitizer.cmake
+++ b/cmake/developer_package/compile_flags/sanitizer.cmake
@@ -18,6 +18,8 @@ if (ENABLE_UB_SANITIZER)
     # TODO: Remove -fno-sanitize=null as thirdparty/ocl/clhpp_headers UBSAN compatibility resolved:
     # https://github.com/KhronosGroup/OpenCL-CLHPP/issues/17
     set(SANITIZER_COMPILER_FLAGS "${SANITIZER_COMPILER_FLAGS} -fsanitize=undefined -fno-sanitize=null")
+    # TODO: Remove -Wno-maybe-uninitialized after CVS-61143 fix
+    set(SANITIZER_COMPILER_FLAGS "${SANITIZER_COMPILER_FLAGS} -Wno-maybe-uninitialized")
     check_cxx_compiler_flag("-fsanitize-recover=undefined" SANITIZE_RECOVER_UNDEFINED_SUPPORTED)
     if (SANITIZE_RECOVER_UNDEFINED_SUPPORTED)
         set(SANITIZER_COMPILER_FLAGS "${SANITIZER_COMPILER_FLAGS} -fsanitize-recover=undefined")
@@ -33,17 +35,15 @@ endif()
 
 # common sanitizer options
 if (DEFINED SANITIZER_COMPILER_FLAGS)
-    # ensure sumbols are present
+    # ensure symbols are present
     set(SANITIZER_COMPILER_FLAGS "${SANITIZER_COMPILER_FLAGS} -g -fno-omit-frame-pointer")
+    # GPU plugin tests compilation is slow with -fvar-tracking-assignments.
+    set(SANITIZER_COMPILER_FLAGS "${SANITIZER_COMPILER_FLAGS} -fno-var-tracking-assignments")
     # prevent unloading libraries at runtime, so sanitizer can resolve their symbols
     set(SANITIZER_LINKER_FLAGS "${SANITIZER_LINKER_FLAGS} -Wl,-z,nodelete")
 
-    if(CMAKE_CXX_COMPILER_ID STREQUAL "GNU")
-        set(SANITIZER_LINKER_FLAGS "${SANITIZER_LINKER_FLAGS} -fuse-ld=gold")
-    elseif(OV_COMPILER_IS_CLANG AND NOT WIN32)
-        if(CMAKE_CXX_COMPILER_VERSION VERSION_GREATER_EQUAL 8.0)
-            set(SANITIZER_LINKER_FLAGS "${SANITIZER_LINKER_FLAGS} -fuse-ld=lld")
-        endif()
+    if(OV_COMPILER_IS_CLANG AND NOT WIN32 AND CMAKE_CXX_COMPILER_VERSION VERSION_GREATER_EQUAL 8.0)
+        set(SANITIZER_LINKER_FLAGS "${SANITIZER_LINKER_FLAGS} -fuse-ld=lld")
     endif()
 
     set(CMAKE_C_FLAGS "${CMAKE_C_FLAGS} ${SANITIZER_COMPILER_FLAGS}")