diff --git a/modules/core/CMakeLists.txt b/modules/core/CMakeLists.txt
index db673c7a2..cfa14cdcd 100644
--- a/modules/core/CMakeLists.txt
+++ b/modules/core/CMakeLists.txt
@@ -3,14 +3,14 @@ ocv_add_module(core ${ZLIB_LIBRARIES})
 ocv_module_include_directories(${ZLIB_INCLUDE_DIR})
 
 if(HAVE_CUDA)
-  ocv_source_group("Src\\Cuda" GLOB "src/cuda/*.cu")  
-  ocv_include_directories("${OpenCV_SOURCE_DIR}/modules/gpu/src" "${OpenCV_SOURCE_DIR}/modules/gpu/src/cuda" ${CUDA_INCLUDE_DIRS})
+  ocv_source_group("Src\\Cuda" GLOB "src/cuda/*.cu")
+  ocv_include_directories("${OpenCV_SOURCE_DIR}/modules/gpu/include" ${CUDA_INCLUDE_DIRS})
   ocv_warnings_disable(CMAKE_CXX_FLAGS -Wundef)
-  
+
   file(GLOB lib_cuda "src/cuda/*.cu")
   ocv_cuda_compile(cuda_objs ${lib_cuda})
 
-  
+
   set(cuda_link_libs ${CUDA_LIBRARIES} ${CUDA_npp_LIBRARY})
 else()
   set(lib_cuda "")
diff --git a/modules/gpu/CMakeLists.txt b/modules/gpu/CMakeLists.txt
index 9963ea754..4918ab4f2 100644
--- a/modules/gpu/CMakeLists.txt
+++ b/modules/gpu/CMakeLists.txt
@@ -7,11 +7,11 @@ ocv_add_module(gpu opencv_imgproc opencv_calib3d opencv_objdetect opencv_video o
 
 ocv_module_include_directories("${CMAKE_CURRENT_SOURCE_DIR}/src/cuda" "${CMAKE_CURRENT_SOURCE_DIR}/../highgui/src")
 
-file(GLOB lib_hdrs               "include/opencv2/${name}/*.hpp" "include/opencv2/${name}/*.h")
-file(GLOB lib_int_hdrs           "src/*.hpp" "src/*.h")
+file(GLOB lib_hdrs               "include/opencv2/${name}/*.hpp"               "include/opencv2/${name}/*.h")
+file(GLOB lib_device_hdrs        "include/opencv2/${name}/device/*.hpp"        "include/opencv2/${name}/device/*.h")
+file(GLOB lib_device_hdrs_detail "include/opencv2/${name}/device/detail/*.hpp" "include/opencv2/${name}/device/detail/*.h")
+file(GLOB lib_int_hdrs           "src/*.hpp"      "src/*.h")
 file(GLOB lib_cuda_hdrs          "src/cuda/*.hpp" "src/cuda/*.h")
-file(GLOB lib_device_hdrs        "src/opencv2/gpu/device/*.hpp" "src/opencv2/gpu/device/*.h")
-file(GLOB lib_device_hdrs_detail "src/opencv2/gpu/device/detail/*.hpp" "src/opencv2/gpu/device/detail/*.h")
 file(GLOB lib_srcs               "src/*.cpp")
 file(GLOB lib_cuda               "src/cuda/*.cu*")
 
@@ -74,8 +74,8 @@ else()
 endif()
 
 ocv_set_module_sources(
-  HEADERS ${lib_hdrs}
-  SOURCES ${lib_int_hdrs} ${lib_cuda_hdrs} ${lib_device_hdrs} ${lib_device_hdrs_detail} ${lib_srcs} ${lib_cuda} ${ncv_files} ${cuda_objs}
+  HEADERS ${lib_hdrs} ${lib_device_hdrs} ${lib_device_hdrs_detail}
+  SOURCES ${lib_int_hdrs} ${lib_cuda_hdrs} ${lib_srcs} ${lib_cuda} ${ncv_files} ${cuda_objs}
   )
 
 ocv_create_module(${cuda_link_libs})
diff --git a/modules/gpu/src/opencv2/gpu/device/border_interpolate.hpp b/modules/gpu/include/opencv2/gpu/device/border_interpolate.hpp
similarity index 100%
rename from modules/gpu/src/opencv2/gpu/device/border_interpolate.hpp
rename to modules/gpu/include/opencv2/gpu/device/border_interpolate.hpp
diff --git a/modules/gpu/src/opencv2/gpu/device/color.hpp b/modules/gpu/include/opencv2/gpu/device/color.hpp
similarity index 100%
rename from modules/gpu/src/opencv2/gpu/device/color.hpp
rename to modules/gpu/include/opencv2/gpu/device/color.hpp
diff --git a/modules/gpu/src/opencv2/gpu/device/common.hpp b/modules/gpu/include/opencv2/gpu/device/common.hpp
similarity index 100%
rename from modules/gpu/src/opencv2/gpu/device/common.hpp
rename to modules/gpu/include/opencv2/gpu/device/common.hpp
diff --git a/modules/gpu/src/opencv2/gpu/device/datamov_utils.hpp b/modules/gpu/include/opencv2/gpu/device/datamov_utils.hpp
similarity index 100%
rename from modules/gpu/src/opencv2/gpu/device/datamov_utils.hpp
rename to modules/gpu/include/opencv2/gpu/device/datamov_utils.hpp
diff --git a/modules/gpu/src/opencv2/gpu/device/detail/color_detail.hpp b/modules/gpu/include/opencv2/gpu/device/detail/color_detail.hpp
similarity index 100%
rename from modules/gpu/src/opencv2/gpu/device/detail/color_detail.hpp
rename to modules/gpu/include/opencv2/gpu/device/detail/color_detail.hpp
diff --git a/modules/gpu/src/opencv2/gpu/device/detail/reduction_detail.hpp b/modules/gpu/include/opencv2/gpu/device/detail/reduction_detail.hpp
similarity index 100%
rename from modules/gpu/src/opencv2/gpu/device/detail/reduction_detail.hpp
rename to modules/gpu/include/opencv2/gpu/device/detail/reduction_detail.hpp
diff --git a/modules/gpu/src/opencv2/gpu/device/detail/transform_detail.hpp b/modules/gpu/include/opencv2/gpu/device/detail/transform_detail.hpp
similarity index 100%
rename from modules/gpu/src/opencv2/gpu/device/detail/transform_detail.hpp
rename to modules/gpu/include/opencv2/gpu/device/detail/transform_detail.hpp
diff --git a/modules/gpu/src/opencv2/gpu/device/detail/type_traits_detail.hpp b/modules/gpu/include/opencv2/gpu/device/detail/type_traits_detail.hpp
similarity index 100%
rename from modules/gpu/src/opencv2/gpu/device/detail/type_traits_detail.hpp
rename to modules/gpu/include/opencv2/gpu/device/detail/type_traits_detail.hpp
diff --git a/modules/gpu/src/opencv2/gpu/device/detail/vec_distance_detail.hpp b/modules/gpu/include/opencv2/gpu/device/detail/vec_distance_detail.hpp
similarity index 100%
rename from modules/gpu/src/opencv2/gpu/device/detail/vec_distance_detail.hpp
rename to modules/gpu/include/opencv2/gpu/device/detail/vec_distance_detail.hpp
diff --git a/modules/gpu/src/opencv2/gpu/device/dynamic_smem.hpp b/modules/gpu/include/opencv2/gpu/device/dynamic_smem.hpp
similarity index 100%
rename from modules/gpu/src/opencv2/gpu/device/dynamic_smem.hpp
rename to modules/gpu/include/opencv2/gpu/device/dynamic_smem.hpp
diff --git a/modules/gpu/src/opencv2/gpu/device/emulation.hpp b/modules/gpu/include/opencv2/gpu/device/emulation.hpp
similarity index 100%
rename from modules/gpu/src/opencv2/gpu/device/emulation.hpp
rename to modules/gpu/include/opencv2/gpu/device/emulation.hpp
diff --git a/modules/gpu/src/opencv2/gpu/device/filters.hpp b/modules/gpu/include/opencv2/gpu/device/filters.hpp
similarity index 100%
rename from modules/gpu/src/opencv2/gpu/device/filters.hpp
rename to modules/gpu/include/opencv2/gpu/device/filters.hpp
diff --git a/modules/gpu/src/opencv2/gpu/device/funcattrib.hpp b/modules/gpu/include/opencv2/gpu/device/funcattrib.hpp
similarity index 100%
rename from modules/gpu/src/opencv2/gpu/device/funcattrib.hpp
rename to modules/gpu/include/opencv2/gpu/device/funcattrib.hpp
diff --git a/modules/gpu/src/opencv2/gpu/device/functional.hpp b/modules/gpu/include/opencv2/gpu/device/functional.hpp
similarity index 100%
rename from modules/gpu/src/opencv2/gpu/device/functional.hpp
rename to modules/gpu/include/opencv2/gpu/device/functional.hpp
diff --git a/modules/gpu/src/opencv2/gpu/device/limits.hpp b/modules/gpu/include/opencv2/gpu/device/limits.hpp
similarity index 100%
rename from modules/gpu/src/opencv2/gpu/device/limits.hpp
rename to modules/gpu/include/opencv2/gpu/device/limits.hpp
diff --git a/modules/gpu/src/opencv2/gpu/device/saturate_cast.hpp b/modules/gpu/include/opencv2/gpu/device/saturate_cast.hpp
similarity index 100%
rename from modules/gpu/src/opencv2/gpu/device/saturate_cast.hpp
rename to modules/gpu/include/opencv2/gpu/device/saturate_cast.hpp
diff --git a/modules/gpu/src/opencv2/gpu/device/scan.hpp b/modules/gpu/include/opencv2/gpu/device/scan.hpp
similarity index 100%
rename from modules/gpu/src/opencv2/gpu/device/scan.hpp
rename to modules/gpu/include/opencv2/gpu/device/scan.hpp
diff --git a/modules/gpu/src/opencv2/gpu/device/static_check.hpp b/modules/gpu/include/opencv2/gpu/device/static_check.hpp
similarity index 100%
rename from modules/gpu/src/opencv2/gpu/device/static_check.hpp
rename to modules/gpu/include/opencv2/gpu/device/static_check.hpp
diff --git a/modules/gpu/src/opencv2/gpu/device/transform.hpp b/modules/gpu/include/opencv2/gpu/device/transform.hpp
similarity index 100%
rename from modules/gpu/src/opencv2/gpu/device/transform.hpp
rename to modules/gpu/include/opencv2/gpu/device/transform.hpp
diff --git a/modules/gpu/src/opencv2/gpu/device/type_traits.hpp b/modules/gpu/include/opencv2/gpu/device/type_traits.hpp
similarity index 100%
rename from modules/gpu/src/opencv2/gpu/device/type_traits.hpp
rename to modules/gpu/include/opencv2/gpu/device/type_traits.hpp
diff --git a/modules/gpu/src/opencv2/gpu/device/utility.hpp b/modules/gpu/include/opencv2/gpu/device/utility.hpp
similarity index 100%
rename from modules/gpu/src/opencv2/gpu/device/utility.hpp
rename to modules/gpu/include/opencv2/gpu/device/utility.hpp
diff --git a/modules/gpu/src/opencv2/gpu/device/vec_distance.hpp b/modules/gpu/include/opencv2/gpu/device/vec_distance.hpp
similarity index 100%
rename from modules/gpu/src/opencv2/gpu/device/vec_distance.hpp
rename to modules/gpu/include/opencv2/gpu/device/vec_distance.hpp
diff --git a/modules/gpu/src/opencv2/gpu/device/vec_math.hpp b/modules/gpu/include/opencv2/gpu/device/vec_math.hpp
similarity index 100%
rename from modules/gpu/src/opencv2/gpu/device/vec_math.hpp
rename to modules/gpu/include/opencv2/gpu/device/vec_math.hpp
diff --git a/modules/gpu/src/opencv2/gpu/device/vec_traits.hpp b/modules/gpu/include/opencv2/gpu/device/vec_traits.hpp
similarity index 100%
rename from modules/gpu/src/opencv2/gpu/device/vec_traits.hpp
rename to modules/gpu/include/opencv2/gpu/device/vec_traits.hpp
diff --git a/modules/gpu/src/opencv2/gpu/device/warp.hpp b/modules/gpu/include/opencv2/gpu/device/warp.hpp
similarity index 100%
rename from modules/gpu/src/opencv2/gpu/device/warp.hpp
rename to modules/gpu/include/opencv2/gpu/device/warp.hpp
diff --git a/modules/gpu/src/opencv2/gpu/device/warp_reduce.hpp b/modules/gpu/include/opencv2/gpu/device/warp_reduce.hpp
similarity index 100%
rename from modules/gpu/src/opencv2/gpu/device/warp_reduce.hpp
rename to modules/gpu/include/opencv2/gpu/device/warp_reduce.hpp