diff --git a/components/driver/CMakeLists.txt b/components/driver/CMakeLists.txt
index 564814091f..be80ecc4e7 100644
--- a/components/driver/CMakeLists.txt
+++ b/components/driver/CMakeLists.txt
@@ -216,7 +216,7 @@ else()
                         INCLUDE_DIRS ${includes}
                         PRIV_REQUIRES efuse esp_timer
                         REQUIRES esp_pm esp_ringbuf freertos soc hal esp_hw_support
-                        LDFRAGMENTS linker.lf)
+                        LDFRAGMENTS linker.lf gptimer/linker.lf)
 endif()
 
 # If system needs to monitor USJ connection status, then usb_serial_jtag_connection_monitor object file has to be linked
diff --git a/components/driver/gptimer/linker.lf b/components/driver/gptimer/linker.lf
new file mode 100644
index 0000000000..1e80c4b0bd
--- /dev/null
+++ b/components/driver/gptimer/linker.lf
@@ -0,0 +1,17 @@
+[mapping:gptimer_driver]
+archive: libdriver.a
+entries:
+    if GPTIMER_CTRL_FUNC_IN_IRAM = y:
+        gptimer: gptimer_set_raw_count (noflash)
+        gptimer: gptimer_get_raw_count (noflash)
+        gptimer: gptimer_get_captured_count (noflash)
+        gptimer: gptimer_set_alarm_action (noflash)
+        gptimer: gptimer_start (noflash)
+        gptimer: gptimer_stop (noflash)
+
+[mapping:gptimer_hal]
+archive: libhal.a
+entries:
+    if GPTIMER_CTRL_FUNC_IN_IRAM = y:
+        timer_hal: timer_hal_set_counter_value (noflash)
+        timer_hal: timer_hal_capture_and_get_counter_value (noflash)
diff --git a/components/hal/CMakeLists.txt b/components/hal/CMakeLists.txt
index 892a368377..4162435838 100644
--- a/components/hal/CMakeLists.txt
+++ b/components/hal/CMakeLists.txt
@@ -59,7 +59,7 @@ if(NOT BOOTLOADER_BUILD)
     endif()
 
     if(CONFIG_SOC_GPTIMER_SUPPORTED)
-        list(APPEND srcs "timer_hal.c" "timer_hal_iram.c")
+        list(APPEND srcs "timer_hal.c")
     endif()
 
     if(CONFIG_SOC_LEDC_SUPPORTED)
diff --git a/components/hal/esp32/include/hal/timer_ll.h b/components/hal/esp32/include/hal/timer_ll.h
index 63ba28801a..98cf9038f7 100644
--- a/components/hal/esp32/include/hal/timer_ll.h
+++ b/components/hal/esp32/include/hal/timer_ll.h
@@ -193,6 +193,7 @@ static inline void timer_ll_set_reload_value(timg_dev_t *hw, uint32_t timer_num,
  * @param timer_num Timer number in the group
  * @return reload count value
  */
+__attribute__((always_inline))
 static inline uint64_t timer_ll_get_reload_value(timg_dev_t *hw, uint32_t timer_num)
 {
     return ((uint64_t)hw->hw_timer[timer_num].loadhi.tx_load_hi << 32) | (hw->hw_timer[timer_num].loadlo.tx_load_lo);
@@ -204,6 +205,7 @@ static inline uint64_t timer_ll_get_reload_value(timg_dev_t *hw, uint32_t timer_
  * @param hw Timer Group register base address
  * @param timer_num Timer number in the group
  */
+__attribute__((always_inline))
 static inline void timer_ll_trigger_soft_reload(timg_dev_t *hw, uint32_t timer_num)
 {
     hw->hw_timer[timer_num].load.tx_load = 1;
diff --git a/components/hal/esp32c2/include/hal/timer_ll.h b/components/hal/esp32c2/include/hal/timer_ll.h
index f77d5fc641..7336306f71 100644
--- a/components/hal/esp32c2/include/hal/timer_ll.h
+++ b/components/hal/esp32c2/include/hal/timer_ll.h
@@ -193,6 +193,7 @@ static inline void timer_ll_set_reload_value(timg_dev_t *hw, uint32_t timer_num,
  * @param timer_num Timer number in the group
  * @return reload count value
  */
+__attribute__((always_inline))
 static inline uint64_t timer_ll_get_reload_value(timg_dev_t *hw, uint32_t timer_num)
 {
     return ((uint64_t)hw->hw_timer[timer_num].loadhi.tx_load_hi << 32) | (hw->hw_timer[timer_num].loadlo.tx_load_lo);
@@ -204,6 +205,7 @@ static inline uint64_t timer_ll_get_reload_value(timg_dev_t *hw, uint32_t timer_
  * @param hw Timer Group register base address
  * @param timer_num Timer number in the group
  */
+__attribute__((always_inline))
 static inline void timer_ll_trigger_soft_reload(timg_dev_t *hw, uint32_t timer_num)
 {
     hw->hw_timer[timer_num].load.tx_load = 1;
diff --git a/components/hal/esp32c3/include/hal/timer_ll.h b/components/hal/esp32c3/include/hal/timer_ll.h
index 2c9ed9395d..817387ceba 100644
--- a/components/hal/esp32c3/include/hal/timer_ll.h
+++ b/components/hal/esp32c3/include/hal/timer_ll.h
@@ -193,6 +193,7 @@ static inline void timer_ll_set_reload_value(timg_dev_t *hw, uint32_t timer_num,
  * @param timer_num Timer number in the group
  * @return reload count value
  */
+__attribute__((always_inline))
 static inline uint64_t timer_ll_get_reload_value(timg_dev_t *hw, uint32_t timer_num)
 {
     return ((uint64_t)hw->hw_timer[timer_num].loadhi.tx_load_hi << 32) | (hw->hw_timer[timer_num].loadlo.tx_load_lo);
@@ -204,6 +205,7 @@ static inline uint64_t timer_ll_get_reload_value(timg_dev_t *hw, uint32_t timer_
  * @param hw Timer Group register base address
  * @param timer_num Timer number in the group
  */
+__attribute__((always_inline))
 static inline void timer_ll_trigger_soft_reload(timg_dev_t *hw, uint32_t timer_num)
 {
     hw->hw_timer[timer_num].load.tx_load = 1;
diff --git a/components/hal/esp32c6/include/hal/timer_ll.h b/components/hal/esp32c6/include/hal/timer_ll.h
index a9403c4bd4..592cf60e6c 100644
--- a/components/hal/esp32c6/include/hal/timer_ll.h
+++ b/components/hal/esp32c6/include/hal/timer_ll.h
@@ -235,6 +235,7 @@ static inline void timer_ll_set_reload_value(timg_dev_t *hw, uint32_t timer_num,
  * @param timer_num Timer number in the group
  * @return reload count value
  */
+__attribute__((always_inline))
 static inline uint64_t timer_ll_get_reload_value(timg_dev_t *hw, uint32_t timer_num)
 {
     return ((uint64_t)hw->hw_timer[timer_num].loadhi.tx_load_hi << 32) | (hw->hw_timer[timer_num].loadlo.tx_load_lo);
@@ -246,6 +247,7 @@ static inline uint64_t timer_ll_get_reload_value(timg_dev_t *hw, uint32_t timer_
  * @param hw Timer Group register base address
  * @param timer_num Timer number in the group
  */
+__attribute__((always_inline))
 static inline void timer_ll_trigger_soft_reload(timg_dev_t *hw, uint32_t timer_num)
 {
     hw->hw_timer[timer_num].load.tx_load = 1;
diff --git a/components/hal/esp32h2/include/hal/timer_ll.h b/components/hal/esp32h2/include/hal/timer_ll.h
index 70d0e4f8da..17574d6457 100644
--- a/components/hal/esp32h2/include/hal/timer_ll.h
+++ b/components/hal/esp32h2/include/hal/timer_ll.h
@@ -235,6 +235,7 @@ static inline void timer_ll_set_reload_value(timg_dev_t *hw, uint32_t timer_num,
  * @param timer_num Timer number in the group
  * @return reload count value
  */
+__attribute__((always_inline))
 static inline uint64_t timer_ll_get_reload_value(timg_dev_t *hw, uint32_t timer_num)
 {
     return ((uint64_t)hw->hw_timer[timer_num].loadhi.tx_load_hi << 32) | (hw->hw_timer[timer_num].loadlo.tx_load_lo);
@@ -246,6 +247,7 @@ static inline uint64_t timer_ll_get_reload_value(timg_dev_t *hw, uint32_t timer_
  * @param hw Timer Group register base address
  * @param timer_num Timer number in the group
  */
+__attribute__((always_inline))
 static inline void timer_ll_trigger_soft_reload(timg_dev_t *hw, uint32_t timer_num)
 {
     hw->hw_timer[timer_num].load.tx_load = 1;
diff --git a/components/hal/esp32s2/include/hal/timer_ll.h b/components/hal/esp32s2/include/hal/timer_ll.h
index 42daa564e3..f50a27cb2b 100644
--- a/components/hal/esp32s2/include/hal/timer_ll.h
+++ b/components/hal/esp32s2/include/hal/timer_ll.h
@@ -197,6 +197,7 @@ static inline void timer_ll_set_reload_value(timg_dev_t *hw, uint32_t timer_num,
  * @param timer_num Timer number in the group
  * @return reload count value
  */
+__attribute__((always_inline))
 static inline uint64_t timer_ll_get_reload_value(timg_dev_t *hw, uint32_t timer_num)
 {
     return ((uint64_t)hw->hw_timer[timer_num].loadhi.tx_load_hi << 32) | (hw->hw_timer[timer_num].loadlo.tx_load_lo);
@@ -208,6 +209,7 @@ static inline uint64_t timer_ll_get_reload_value(timg_dev_t *hw, uint32_t timer_
  * @param hw Timer Group register base address
  * @param timer_num Timer number in the group
  */
+__attribute__((always_inline))
 static inline void timer_ll_trigger_soft_reload(timg_dev_t *hw, uint32_t timer_num)
 {
     hw->hw_timer[timer_num].load.tx_load = 1;
diff --git a/components/hal/esp32s3/include/hal/timer_ll.h b/components/hal/esp32s3/include/hal/timer_ll.h
index f6bebcceea..f72a67efe6 100644
--- a/components/hal/esp32s3/include/hal/timer_ll.h
+++ b/components/hal/esp32s3/include/hal/timer_ll.h
@@ -196,6 +196,7 @@ static inline void timer_ll_set_reload_value(timg_dev_t *hw, uint32_t timer_num,
  * @param timer_num Timer number in the group
  * @return reload count value
  */
+__attribute__((always_inline))
 static inline uint64_t timer_ll_get_reload_value(timg_dev_t *hw, uint32_t timer_num)
 {
     return ((uint64_t)hw->hw_timer[timer_num].loadhi.tn_load_hi << 32) | (hw->hw_timer[timer_num].loadlo.tn_load_lo);
@@ -207,6 +208,7 @@ static inline uint64_t timer_ll_get_reload_value(timg_dev_t *hw, uint32_t timer_
  * @param hw Timer Group register base address
  * @param timer_num Timer number in the group
  */
+__attribute__((always_inline))
 static inline void timer_ll_trigger_soft_reload(timg_dev_t *hw, uint32_t timer_num)
 {
     hw->hw_timer[timer_num].load.tn_load = 1;
diff --git a/components/hal/linker.lf b/components/hal/linker.lf
index 07f6e5d51f..4f8003e87b 100644
--- a/components/hal/linker.lf
+++ b/components/hal/linker.lf
@@ -30,8 +30,6 @@ entries:
         twai_hal_iram (noflash)
     if IDF_TARGET_ESP32 = n:
         spi_flash_hal_gpspi (noflash)
-    if GPTIMER_CTRL_FUNC_IN_IRAM = y:
-        timer_hal_iram (noflash)
     if GPIO_CTRL_FUNC_IN_IRAM = y:
         gpio_hal: gpio_hal_intr_disable (noflash)
     if LCD_RGB_ISR_IRAM_SAFE = y:
diff --git a/components/hal/timer_hal.c b/components/hal/timer_hal.c
index ae4e55467d..39f466bca9 100644
--- a/components/hal/timer_hal.c
+++ b/components/hal/timer_hal.c
@@ -1,5 +1,5 @@
 /*
- * SPDX-FileCopyrightText: 2021-2022 Espressif Systems (Shanghai) CO LTD
+ * SPDX-FileCopyrightText: 2021-2023 Espressif Systems (Shanghai) CO LTD
  *
  * SPDX-License-Identifier: Apache-2.0
  */
@@ -38,3 +38,25 @@ void timer_hal_deinit(timer_hal_context_t *hal)
 #endif
     hal->dev = NULL;
 }
+
+void timer_hal_set_counter_value(timer_hal_context_t *hal, uint64_t load_val)
+{
+    //////////////////////////////////////////////////////////////////////////////////////////////////////////////////
+    // - `timer_ll_set_reload_value()` will only indicate the `reload_value`
+    // - `timer_ll_set_reload_value()` + ``timer_ll_trigger_soft_reload()` can update the HW counter value by software
+    // Therefore, after updating the HW counter value, we need to restore the previous `reload_value`.
+    // Attention: The following process should be protected by a lock in the driver layer.
+    //////////////////////////////////////////////////////////////////////////////////////////////////////////////////
+    // save current reload value
+    uint64_t old_reload = timer_ll_get_reload_value(hal->dev, hal->timer_id);
+    timer_ll_set_reload_value(hal->dev, hal->timer_id, load_val);
+    timer_ll_trigger_soft_reload(hal->dev, hal->timer_id);
+    // restore the previous reload value
+    timer_ll_set_reload_value(hal->dev, hal->timer_id, old_reload);
+}
+
+uint64_t timer_hal_capture_and_get_counter_value(timer_hal_context_t *hal)
+{
+    timer_ll_trigger_soft_capture(hal->dev, hal->timer_id);
+    return timer_ll_get_counter_value(hal->dev, hal->timer_id);
+}
diff --git a/components/hal/timer_hal_iram.c b/components/hal/timer_hal_iram.c
deleted file mode 100644
index 43bac81e72..0000000000
--- a/components/hal/timer_hal_iram.c
+++ /dev/null
@@ -1,30 +0,0 @@
-/*
- * SPDX-FileCopyrightText: 2021-2022 Espressif Systems (Shanghai) CO LTD
- *
- * SPDX-License-Identifier: Apache-2.0
- */
-
-#include "hal/timer_hal.h"
-#include "hal/timer_ll.h"
-
-void timer_hal_set_counter_value(timer_hal_context_t *hal, uint64_t load_val)
-{
-    //////////////////////////////////////////////////////////////////////////////////////////////////////////////////
-    // - `timer_ll_set_reload_value()` will only indicate the `reload_value`
-    // - `timer_ll_set_reload_value()` + ``timer_ll_trigger_soft_reload()` can update the HW counter value by software
-    // Therefore, after updating the HW counter value, we need to restore the previous `reload_value`.
-    // Attention: The following process should be protected by a lock in the driver layer.
-    //////////////////////////////////////////////////////////////////////////////////////////////////////////////////
-    // save current reload value
-    uint64_t old_reload = timer_ll_get_reload_value(hal->dev, hal->timer_id);
-    timer_ll_set_reload_value(hal->dev, hal->timer_id, load_val);
-    timer_ll_trigger_soft_reload(hal->dev, hal->timer_id);
-    // restore the previous reload value
-    timer_ll_set_reload_value(hal->dev, hal->timer_id, old_reload);
-}
-
-uint64_t timer_hal_capture_and_get_counter_value(timer_hal_context_t *hal)
-{
-    timer_ll_trigger_soft_capture(hal->dev, hal->timer_id);
-    return timer_ll_get_counter_value(hal->dev, hal->timer_id);
-}