diff --git a/modules/core/src/matrix.cpp b/modules/core/src/matrix.cpp
index 1b11e12145..f05711bba8 100644
--- a/modules/core/src/matrix.cpp
+++ b/modules/core/src/matrix.cpp
@@ -692,16 +692,13 @@ void Mat::create(int d, const int* _sizes, int _type)
     if( total() > 0 )
     {
         MatAllocator *a = allocator, *a0 = getDefaultAllocator();
-#ifdef HAVE_TGPU
-        if( !a || a == tegra::getAllocator() )
-            a = tegra::getAllocator(d, _sizes, _type);
-#endif
         if(!a)
             a = a0;
         try
         {
             u = a->allocate(dims, size, _type, 0, step.p, ACCESS_RW /* ignored */, USAGE_DEFAULT);
             CV_Assert(u != 0);
+            allocator = a;
         }
         catch (...)
         {
@@ -709,6 +706,7 @@ void Mat::create(int d, const int* _sizes, int _type)
                 throw;
             u = a0->allocate(dims, size, _type, 0, step.p, ACCESS_RW /* ignored */, USAGE_DEFAULT);
             CV_Assert(u != 0);
+            allocator = a0;
         }
         CV_Assert( step[dims-1] == (size_t)CV_ELEM_SIZE(flags) );
     }
diff --git a/modules/core/test/test_allocator.cpp b/modules/core/test/test_allocator.cpp
new file mode 100644
index 0000000000..88b03b689e
--- /dev/null
+++ b/modules/core/test/test_allocator.cpp
@@ -0,0 +1,144 @@
+// This file is part of OpenCV project.
+// It is subject to the license terms in the LICENSE file found in the top-level directory
+// of this distribution and at http://opencv.org/license.html.
+#include "test_precomp.hpp"
+
+namespace opencv_test { namespace {
+
+// Dummy allocator implementation copied from the default OpenCV allocator with some simplifications
+struct DummyAllocator: public cv::MatAllocator
+{
+public:
+    DummyAllocator() {};
+    ~DummyAllocator() {};
+
+    cv::UMatData* allocate(int dims, const int* sizes, int type,
+                    void* data0, size_t* step, cv::AccessFlag flags,
+                    cv::UMatUsageFlags usageFlags) const
+    {
+        CV_UNUSED(flags);
+        CV_UNUSED(usageFlags);
+
+        size_t total = CV_ELEM_SIZE(type);
+        for( int i = dims-1; i >= 0; i-- )
+        {
+            if( step )
+            {
+                if( data0 && step[i] != CV_AUTOSTEP )
+                {
+                    CV_Assert(total <= step[i]);
+                    total = step[i];
+                }
+                else
+                    step[i] = total;
+            }
+            total *= sizes[i];
+        }
+
+        uchar* data = nullptr;
+        if (data0)
+        {
+            data = (uchar*)data0;
+        }
+        else
+        {
+            data = new uchar[total];
+            DummyAllocator::allocatedBytes += total;
+            DummyAllocator::allocations++;
+        }
+        cv::UMatData* u = new cv::UMatData(this);
+        u->data = u->origdata = data;
+        u->size = total;
+        if(data0)
+            u->flags |= cv::UMatData::USER_ALLOCATED;
+
+        return u;
+    }
+
+    bool allocate(cv::UMatData* u, cv::AccessFlag accessFlags, cv::UMatUsageFlags usageFlags) const
+    {
+        CV_UNUSED(accessFlags);
+        CV_UNUSED(usageFlags);
+
+        if(!u) return false;
+        return true;
+    }
+
+    void deallocate(cv::UMatData* u) const
+    {
+        if(!u)
+            return;
+
+        CV_Assert(u->urefcount == 0);
+        CV_Assert(u->refcount == 0);
+        if( !(u->flags & cv::UMatData::USER_ALLOCATED) )
+        {
+            delete[] u->origdata;
+            DummyAllocator::deallocations++;
+            u->origdata = 0;
+        }
+        delete u;
+    }
+
+    static size_t allocatedBytes;
+    static int allocations;
+    static int deallocations;
+};
+
+size_t DummyAllocator::allocatedBytes = 0;
+int  DummyAllocator::allocations = 0;
+int  DummyAllocator::deallocations = 0;
+
+cv::MatAllocator* getDummyAllocator()
+{
+    static cv::MatAllocator* allocator = new DummyAllocator;
+    return allocator;
+}
+
+struct AllocatorTest : public testing::Test {
+    void SetUp() override {
+        cv::MatAllocator* allocator = getDummyAllocator();
+        EXPECT_TRUE(allocator != nullptr);
+        cv::Mat::setDefaultAllocator(allocator);
+    }
+
+    void TearDown() override {
+        cv::Mat::setDefaultAllocator(cv::Mat::getStdAllocator());
+    }
+};
+
+TEST_F(AllocatorTest, DummyAllocator)
+{
+    cv::MatAllocator* dummy = getDummyAllocator();
+
+    DummyAllocator::allocatedBytes = 0;
+    DummyAllocator::allocations = 0;
+    DummyAllocator::deallocations = 0;
+
+    {
+        cv::Mat src1 = cv::Mat::ones (16, 16, CV_8UC1);
+        EXPECT_TRUE(!src1.empty());
+        EXPECT_EQ(src1.allocator, dummy);
+
+        cv::Mat src1_roi = src1(cv::Rect(2,2,8,8));
+        EXPECT_EQ(src1_roi.allocator, dummy);
+
+        cv::MatAllocator* standard = cv::Mat::getStdAllocator();
+        cv::Mat::setDefaultAllocator(standard);
+        cv::Mat src2 = cv::Mat::ones (16, 16, CV_8UC1);
+        EXPECT_TRUE(!src2.empty());
+        EXPECT_EQ(src2.allocator, standard);
+
+        src1.create(32, 32, CV_8UC1);
+        EXPECT_EQ(src1.allocator, dummy);
+    }
+
+    size_t expect_allocated = 16*16*sizeof(uchar) + 32*32*sizeof(uchar);
+    EXPECT_EQ(expect_allocated, DummyAllocator::allocatedBytes);
+
+    // ROI should not trigger extra allocations
+    EXPECT_EQ(2, DummyAllocator::allocations);
+    EXPECT_EQ(2, DummyAllocator::deallocations);
+}
+
+}} // namespace