diff --git a/pkgs/development/compilers/gcc/common/configure-flags.nix b/pkgs/development/compilers/gcc/common/configure-flags.nix
index 104851930213e9b..25d4f1f53bae9c4 100644
--- a/pkgs/development/compilers/gcc/common/configure-flags.nix
+++ b/pkgs/development/compilers/gcc/common/configure-flags.nix
@@ -5,7 +5,7 @@
 , threadsCross
 , version
 
-, binutils, gmp, mpfr, libmpc, isl
+, apple-sdk, binutils, gmp, mpfr, libmpc, isl
 
 , enableLTO
 , enableMultilib
@@ -112,7 +112,11 @@ let
     ]
     ++ lib.optionals (!withoutTargetLibc) [
       (if libcCross == null
-       then "--with-native-system-header-dir=${lib.getDev stdenv.cc.libc}/include"
+       then (
+        # GCC will search for the headers relative to SDKROOT on Darwin, so it will find them in the store.
+        if targetPlatform.isDarwin then "--with-native-system-header-dir=/usr/include"
+        else "--with-native-system-header-dir=${lib.getDev stdenv.cc.libc}/include"
+       )
        else "--with-native-system-header-dir=${lib.getDev libcCross}${libcCross.incdir or "/include"}")
       # gcc builds for cross-compilers (build != host) or cross-built
       # gcc (host != target) always apply the offset prefix to disentangle
@@ -132,7 +136,8 @@ let
       #
       # We pick "/" path to effectively avoid sysroot offset and make it work
       # as a native case.
-      "--with-build-sysroot=/"
+      # Darwin requires using the SDK as the sysroot for `SDKROOT` to work correctly.
+      "--with-build-sysroot=${if targetPlatform.isDarwin then apple-sdk.sdkroot else "/"}"
       # Same with the stdlibc++ headers embedded in the gcc output
       "--with-gxx-include-dir=${placeholder "out"}/include/c++/${version}/"
     ]
diff --git a/pkgs/development/compilers/gcc/default.nix b/pkgs/development/compilers/gcc/default.nix
index f7e2e06bb79a320..d5d59adabb74cb8 100644
--- a/pkgs/development/compilers/gcc/default.nix
+++ b/pkgs/development/compilers/gcc/default.nix
@@ -34,6 +34,7 @@
 , nukeReferences
 , callPackage
 , majorMinorVersion
+, apple-sdk
 , cctools
 , darwin
 }:
@@ -105,6 +106,7 @@ let
       ;
       # inherit generated with 'nix eval --json --impure --expr "with import ./. {}; lib.attrNames (lib.functionArgs gcc${majorVersion}.cc.override)" | jq '.[]' --raw-output'
       inherit
+        apple-sdk
         binutils
         buildPackages
         cargo