diff --git a/.rubocop_todo.yml b/.rubocop_todo.yml
index 78e462cdc7ab254d75a62373a179549c937c4595..2660b34131cb406b849147e2c98d76a5d516cc8e 100644
--- a/.rubocop_todo.yml
+++ b/.rubocop_todo.yml
@@ -64,11 +64,6 @@ Performance/AncestorsInclude:
   Exclude:
     - 'lib/gitlab/ci/config/extendable/entry.rb'
 
-# Offense count: 40
-# Cop supports --auto-correct.
-Performance/BlockGivenWithExplicitBlock:
-  Enabled: false
-
 # Offense count: 29
 # Configuration parameters: MinSize.
 Performance/CollectionLiteralInLoop:
diff --git a/.rubocop_todo/performance/block_given_with_explicit_block.yml b/.rubocop_todo/performance/block_given_with_explicit_block.yml
new file mode 100644
index 0000000000000000000000000000000000000000..ae61c5a86e61aa72af6133cba46114114cbe7175
--- /dev/null
+++ b/.rubocop_todo/performance/block_given_with_explicit_block.yml
@@ -0,0 +1,44 @@
+---
+# Cop supports --auto-correct.
+Performance/BlockGivenWithExplicitBlock:
+  # Offense count: 53
+  # Temporarily disabled due to too many offenses
+  Enabled: false
+  Exclude:
+    - 'app/controllers/concerns/redis_tracking.rb'
+    - 'app/helpers/badges_helper.rb'
+    - 'app/helpers/instance_configuration_helper.rb'
+    - 'app/helpers/labels_helper.rb'
+    - 'app/helpers/tab_helper.rb'
+    - 'app/services/base_count_service.rb'
+    - 'app/services/error_tracking/base_service.rb'
+    - 'app/services/projects/open_issues_count_service.rb'
+    - 'app/services/users/update_service.rb'
+    - 'ee/lib/elastic/latest/query_context.rb'
+    - 'ee/lib/gitlab/geo.rb'
+    - 'lib/bulk_imports/clients/http.rb'
+    - 'lib/gitlab/batch_pop_queueing.rb'
+    - 'lib/gitlab/cache/request_cache.rb'
+    - 'lib/gitlab/ci/trace/chunked_io.rb'
+    - 'lib/gitlab/database/bulk_update.rb'
+    - 'lib/gitlab/database/with_lock_retries.rb'
+    - 'lib/gitlab/github_import/client.rb'
+    - 'lib/gitlab/legacy_github_import/client.rb'
+    - 'lib/gitlab/metrics/methods/metric_options.rb'
+    - 'lib/gitlab/null_request_store.rb'
+    - 'lib/gitlab/quick_actions/dsl.rb'
+    - 'lib/gitlab/safe_request_loader.rb'
+    - 'lib/gitlab/search/query.rb'
+    - 'lib/gitlab/string_placeholder_replacer.rb'
+    - 'lib/gitlab/terraform/state_migration_helper.rb'
+    - 'lib/gitlab/usage/metrics/instrumentations/database_metric.rb'
+    - 'lib/gitlab/usage_data_queries.rb'
+    - 'lib/gitlab/utils/usage_data.rb'
+    - 'qa/qa/page/view.rb'
+    - 'qa/qa/runtime/browser.rb'
+    - 'spec/lib/api/helpers/authentication_spec.rb'
+    - 'spec/lib/gitlab/slash_commands/deploy_spec.rb'
+    - 'spec/support/helpers/graphql_helpers.rb'
+    - 'spec/support/helpers/query_recorder.rb'
+    - 'tooling/lib/tooling/helm3_client.rb'
+    - 'tooling/lib/tooling/test_map_packer.rb'