diff --git a/crates/ruff_linter/resources/test/fixtures/perflint/PERF401.py b/crates/ruff_linter/resources/test/fixtures/perflint/PERF401.py
index aba71a26f3..21f3a34873 100644
--- a/crates/ruff_linter/resources/test/fixtures/perflint/PERF401.py
+++ b/crates/ruff_linter/resources/test/fixtures/perflint/PERF401.py
@@ -289,4 +289,19 @@ def f():
     i = "xyz"
     result = []
     for i in range(3):
-        result.append((x for x in [i]))
\ No newline at end of file
+        result.append((x for x in [i]))
+
+G_INDEX = None
+def f():
+    global G_INDEX
+    result = []
+    for G_INDEX in range(3):
+        result.append(G_INDEX)
+
+def f():
+    NL_INDEX = None
+    def x():
+        nonlocal NL_INDEX
+        result = []
+        for NL_INDEX in range(3):
+            result.append(NL_INDEX)
\ No newline at end of file
diff --git a/crates/ruff_linter/src/rules/perflint/rules/manual_list_comprehension.rs b/crates/ruff_linter/src/rules/perflint/rules/manual_list_comprehension.rs
index 66988f9292..d09e42db8d 100644
--- a/crates/ruff_linter/src/rules/perflint/rules/manual_list_comprehension.rs
+++ b/crates/ruff_linter/src/rules/perflint/rules/manual_list_comprehension.rs
@@ -249,6 +249,11 @@ pub(crate) fn manual_list_comprehension(checker: &Checker, for_stmt: &ast::StmtF
         .iter()
         .find(|binding| for_stmt.target.range() == binding.range)
         .unwrap();
+    // If the target variable is global (e.g., `global INDEX`) or nonlocal (e.g., `nonlocal INDEX`),
+    // then it is intended to be used elsewhere outside the for loop.
+    if target_binding.is_global() || target_binding.is_nonlocal() {
+        return;
+    }
     // If any references to the loop target variable are after the loop,
     // then converting it into a comprehension would cause a NameError
     if target_binding
diff --git a/crates/ruff_linter/src/rules/perflint/snapshots/ruff_linter__rules__perflint__tests__PERF401_PERF401.py.snap b/crates/ruff_linter/src/rules/perflint/snapshots/ruff_linter__rules__perflint__tests__PERF401_PERF401.py.snap
index de479f0f02..e3ce964cde 100644
--- a/crates/ruff_linter/src/rules/perflint/snapshots/ruff_linter__rules__perflint__tests__PERF401_PERF401.py.snap
+++ b/crates/ruff_linter/src/rules/perflint/snapshots/ruff_linter__rules__perflint__tests__PERF401_PERF401.py.snap
@@ -263,5 +263,7 @@ PERF401.py:292:9: PERF401 Use a list comprehension to create a transformed list
 291 |     for i in range(3):
 292 |         result.append((x for x in [i]))
     |         ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^ PERF401
+293 |
+294 | G_INDEX = None
     |
     = help: Replace for loop with list comprehension
diff --git a/crates/ruff_linter/src/rules/perflint/snapshots/ruff_linter__rules__perflint__tests__preview__PERF401_PERF401.py.snap b/crates/ruff_linter/src/rules/perflint/snapshots/ruff_linter__rules__perflint__tests__preview__PERF401_PERF401.py.snap
index b5ea056c83..0d0762d22e 100644
--- a/crates/ruff_linter/src/rules/perflint/snapshots/ruff_linter__rules__perflint__tests__preview__PERF401_PERF401.py.snap
+++ b/crates/ruff_linter/src/rules/perflint/snapshots/ruff_linter__rules__perflint__tests__preview__PERF401_PERF401.py.snap
@@ -612,6 +612,8 @@ PERF401.py:292:9: PERF401 [*] Use a list comprehension to create a transformed l
 291 |     for i in range(3):
 292 |         result.append((x for x in [i]))
     |         ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^ PERF401
+293 |
+294 | G_INDEX = None
     |
     = help: Replace for loop with list comprehension
 
@@ -623,3 +625,6 @@ PERF401.py:292:9: PERF401 [*] Use a list comprehension to create a transformed l
 291     |-    for i in range(3):
 292     |-        result.append((x for x in [i]))
     290 |+    result = [(x for x in [i]) for i in range(3)]
+293 291 | 
+294 292 | G_INDEX = None
+295 293 | def f():