diff --git a/src/plugins/intel_gpu/src/kernel_selector/kernels/sdpa/sdpa_kernel_opt.cpp b/src/plugins/intel_gpu/src/kernel_selector/kernels/sdpa/sdpa_kernel_opt.cpp
index e1854df1954e09..16b5c129e59dc4 100644
--- a/src/plugins/intel_gpu/src/kernel_selector/kernels/sdpa/sdpa_kernel_opt.cpp
+++ b/src/plugins/intel_gpu/src/kernel_selector/kernels/sdpa/sdpa_kernel_opt.cpp
@@ -78,7 +78,8 @@ static std::vector<size_t> get_internal_buffer_sizes(const sdpa_params& sdpa_par
         return {blocks_indexes_buf_size};
     } else {
         if (sdpa_params.has_dynamic_tensors() || kernel_type == KernelsTypes::MULTI_TOKENS) {
-            return {1, 1};
+            const auto default_bytes_count = BytesPerElement(get_softmax_acc_type());
+            return {default_bytes_count, default_bytes_count};
         } else {
             TransposedDimensionAccessHelperBase dims_q(sdpa_params.inputs[0], sdpa_params.input0_order);
             const auto& output = sdpa_params.outputs[0];
diff --git a/src/plugins/intel_gpu/tests/functional/single_layer_tests/dynamic/scaled_dot_product_attention.cpp b/src/plugins/intel_gpu/tests/functional/single_layer_tests/dynamic/scaled_dot_product_attention.cpp
index dbd878cb651923..c99c4cf501997e 100644
--- a/src/plugins/intel_gpu/tests/functional/single_layer_tests/dynamic/scaled_dot_product_attention.cpp
+++ b/src/plugins/intel_gpu/tests/functional/single_layer_tests/dynamic/scaled_dot_product_attention.cpp
@@ -244,6 +244,21 @@ const std::vector<std::vector<InputShape>> shapes{
             {ov::Shape{1, 1, 7, 7}, ov::Shape{1, 1, 1, 1}, ov::Shape{2, 1, 10, 10}}}
         },
     },
+    // normal case, shapes of q,k,v are same, static shapes
+    {
+        // q shape
+        {ov::test::InputShape{ov::PartialShape{1, 8, 100, 128},
+            {ov::Shape{1, 8, 100, 128}}}
+        },
+        // kv shape
+        {ov::test::InputShape{ov::PartialShape{1, 8, 100, 128},
+            {ov::Shape{1, 8, 100, 128}}}
+        },
+        // attn shape: [B, 1, -1, L0+L1]
+        {ov::test::InputShape{ov::PartialShape{1, 1, 100, 100},
+            {ov::Shape{1, 1, 100, 100}}}
+        },
+    },
 };
 
 const auto params = testing::Combine(testing::Values(ov::element::f16 /*, ov::element::f32 */),