diff --git a/src/plugins/intel_gpu/src/graph/impls/onednn/utils.hpp b/src/plugins/intel_gpu/src/graph/impls/onednn/utils.hpp
index 24d5129d32d..8e9ab5f7caf 100644
--- a/src/plugins/intel_gpu/src/graph/impls/onednn/utils.hpp
+++ b/src/plugins/intel_gpu/src/graph/impls/onednn/utils.hpp
@@ -5,7 +5,6 @@
 #pragma once
 
 #include <oneapi/dnnl/dnnl.hpp>
-#include <oneapi/dnnl/dnnl_debug.h>
 
 #include <intel_gpu/runtime/layout.hpp>
 #include <intel_gpu/runtime/engine.hpp>
diff --git a/src/plugins/intel_gpu/tests/CMakeLists.txt b/src/plugins/intel_gpu/tests/CMakeLists.txt
index da9728a3fcf..f5910dba235 100644
--- a/src/plugins/intel_gpu/tests/CMakeLists.txt
+++ b/src/plugins/intel_gpu/tests/CMakeLists.txt
@@ -71,10 +71,6 @@ target_include_directories(${TARGET_NAME} PRIVATE ${CMAKE_CURRENT_SOURCE_DIR}
                                                   $<TARGET_PROPERTY:openvino_intel_gpu_runtime,INTERFACE_INCLUDE_DIRECTORIES>
                                                   ${CMAKE_HOME_DIRECTORY}/src/core/reference/include/)
 
-if(ENABLE_ONEDNN_FOR_GPU)
-    target_include_directories(${TARGET_NAME} PRIVATE $<TARGET_PROPERTY:dnnl,INCLUDE_DIRECTORIES>)
-endif()
-
 if(WIN32)
   target_link_libraries(${TARGET_NAME} PRIVATE setupapi)
 elseif((NOT ANDROID) AND (UNIX))
diff --git a/src/plugins/intel_gpu/tests/onednn/utils_test.cpp b/src/plugins/intel_gpu/tests/onednn/utils_test.cpp
index 6af8adeafe8..63969a053de 100644
--- a/src/plugins/intel_gpu/tests/onednn/utils_test.cpp
+++ b/src/plugins/intel_gpu/tests/onednn/utils_test.cpp
@@ -3,6 +3,7 @@
 //
 
 #include <oneapi/dnnl/dnnl.hpp>
+#include <oneapi/dnnl/dnnl_debug.h>
 
 #include "test_utils.h"