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diff --git a/tests/performance_tests/out_can_be_to_acc.h b/tests/performance_tests/out_can_be_to_acc.h
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+++ b/tests/performance_tests/out_can_be_to_acc.h
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+// Copyright (c) 2014-2021, The Monero Project
+//
+// All rights reserved.
+//
+// Redistribution and use in source and binary forms, with or without modification, are
+// permitted provided that the following conditions are met:
+//
+// 1. Redistributions of source code must retain the above copyright notice, this list of
+//    conditions and the following disclaimer.
+//
+// 2. Redistributions in binary form must reproduce the above copyright notice, this list
+//    of conditions and the following disclaimer in the documentation and/or other
+//    materials provided with the distribution.
+//
+// 3. Neither the name of the copyright holder nor the names of its contributors may be
+//    used to endorse or promote products derived from this software without specific
+//    prior written permission.
+//
+// THIS SOFTWARE IS PROVIDED BY THE COPYRIGHT HOLDERS AND CONTRIBUTORS "AS IS" AND ANY
+// EXPRESS OR IMPLIED WARRANTIES, INCLUDING, BUT NOT LIMITED TO, THE IMPLIED WARRANTIES OF
+// MERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE ARE DISCLAIMED. IN NO EVENT SHALL
+// THE COPYRIGHT HOLDER OR CONTRIBUTORS BE LIABLE FOR ANY DIRECT, INDIRECT, INCIDENTAL,
+// SPECIAL, EXEMPLARY, OR CONSEQUENTIAL DAMAGES (INCLUDING, BUT NOT LIMITED TO,
+// PROCUREMENT OF SUBSTITUTE GOODS OR SERVICES; LOSS OF USE, DATA, OR PROFITS; OR BUSINESS
+// INTERRUPTION) HOWEVER CAUSED AND ON ANY THEORY OF LIABILITY, WHETHER IN CONTRACT,
+// STRICT LIABILITY, OR TORT (INCLUDING NEGLIGENCE OR OTHERWISE) ARISING IN ANY WAY OUT OF
+// THE USE OF THIS SOFTWARE, EVEN IF ADVISED OF THE POSSIBILITY OF SUCH DAMAGE.
+//
+// Parts of this file are originally copyright (c) 2012-2013 The Cryptonote developers
+
+#pragma once
+
+#include "crypto/crypto.h"
+#include "cryptonote_basic/cryptonote_basic.h"
+
+#include "single_tx_test_base.h"
+
+using namespace crypto;
+
+// use_view_tags: whether to enable view tag checking
+// is_owned: whether the output is owned by us
+template<bool use_view_tags, bool is_owned>
+class test_out_can_be_to_acc : public single_tx_test_base
+{
+  public:
+    static const size_t loop_count = 1000;
+
+    bool init()
+    {
+      if (!single_tx_test_base::init())
+        return false;
+
+      crypto::key_derivation key_derivation;
+      crypto::view_tag vt;
+
+      m_output_index = 0;
+      m_view_secret_key = m_bob.get_keys().m_view_secret_key;
+      m_spend_public_key = m_bob.get_keys().m_account_address.m_spend_public_key;
+
+      cryptonote::get_output_public_key(m_tx.vout[m_output_index], m_output_public_key);
+
+      if (use_view_tags)
+      {
+        crypto::generate_key_derivation(m_tx_pub_key, m_view_secret_key, key_derivation);
+        crypto::derive_view_tag(key_derivation, m_output_index, vt);
+        m_view_tag_opt = vt;
+      }
+      else
+        m_view_tag_opt = boost::optional<crypto::view_tag>();
+
+      return true;
+    }
+
+    bool test()
+    {
+      // include key derivation to demonstrate performance improvement when using view tags
+      crypto::key_derivation key_derivation;
+      crypto::generate_key_derivation(m_tx_pub_key, m_view_secret_key, key_derivation);
+
+      // if using view tags, this ensures we computed the view tag properly
+      if (!cryptonote::out_can_be_to_acc(m_view_tag_opt, key_derivation, m_output_index))
+        return false;
+
+      // if user owns output, this tests the output public key matches the derived
+      if (is_owned)
+      {
+        crypto::public_key output_public_key;
+        crypto::derive_public_key(key_derivation, m_output_index, m_spend_public_key, output_public_key);
+
+        if (m_output_public_key != output_public_key)
+          return false;
+      }
+
+      return true;
+    }
+
+    private:
+      size_t m_output_index;
+      crypto::secret_key m_view_secret_key;
+      crypto::public_key m_spend_public_key;
+      crypto::public_key m_output_public_key;
+      boost::optional<crypto::view_tag> m_view_tag_opt;
+};