diff --git a/native/core/src/execution/planner.rs b/native/core/src/execution/planner.rs
index 6051a459e3..8dd08bc070 100644
--- a/native/core/src/execution/planner.rs
+++ b/native/core/src/execution/planner.rs
@@ -109,10 +109,10 @@ use datafusion_comet_proto::{
 };
 use datafusion_comet_spark_expr::monotonically_increasing_id::MonotonicallyIncreasingId;
 use datafusion_comet_spark_expr::{
-    ArrayInsert, Avg, AvgDecimal, Cast, CheckOverflow, Correlation, Covariance, CreateNamedStruct,
-    GetArrayStructFields, GetStructField, IfExpr, ListExtract, NormalizeNaNAndZero, RLike,
-    RandExpr, RandnExpr, SparkCastOptions, Stddev, SubstringExpr, SumDecimal, TimestampTruncExpr,
-    ToJson, UnboundColumn, Variance,
+    ArrayInsert, Avg, AvgDecimal, Cast, CheckOverflow, Correlation, CountNotNull, CountRows,
+    Covariance, CreateNamedStruct, GetArrayStructFields, GetStructField, IfExpr, ListExtract,
+    NormalizeNaNAndZero, RLike, RandExpr, RandnExpr, SparkCastOptions, Stddev, SubstringExpr,
+    SumDecimal, TimestampTruncExpr, ToJson, UnboundColumn, Variance,
 };
 use itertools::Itertools;
 use jni::objects::GlobalRef;
@@ -1904,41 +1904,56 @@ impl PhysicalPlanner {
         match spark_expr.expr_struct.as_ref().unwrap() {
             AggExprStruct::Count(expr) => {
                 assert!(!expr.children.is_empty());
-                // Using `count_udaf` from Comet is exceptionally slow for some reason, so
-                // as a workaround we translate it to `SUM(IF(expr IS NOT NULL, 1, 0))`
-                // https://github.com/apache/datafusion-comet/issues/744
-
-                let children = expr
-                    .children
-                    .iter()
-                    .map(|child| self.create_expr(child, Arc::clone(&schema)))
-                    .collect::<Result<Vec<_>, _>>()?;
+                if expr.children.len() == 1 {
+                    // fast path for single expression case
+                    let child = self.create_expr(&expr.children[0], Arc::clone(&schema))?;
+                    // Check if the child is a literal for `COUNT(1)` case
+                    let func = if child.as_any().is::<DataFusionLiteral>() {
+                        // COUNT(1) - count all rows including nulls
+                        AggregateUDF::new_from_impl(CountRows::new())
+                    } else {
+                        // COUNT(expr) - count only non-null values
+                        AggregateUDF::new_from_impl(CountNotNull::new())
+                    };
+                    Self::create_aggr_func_expr("count", schema, vec![child], func)
+                } else {
+                    // Using `count_udaf` from Comet is exceptionally slow for some reason, so
+                    // as a workaround we translate it to `SUM(IF(expr IS NOT NULL, 1, 0))`
+                    // https://github.com/apache/datafusion-comet/issues/744
 
-                // create `IS NOT NULL expr` and join them with `AND` if there are multiple
-                let not_null_expr: Arc<dyn PhysicalExpr> = children.iter().skip(1).fold(
-                    Arc::new(IsNotNullExpr::new(Arc::clone(&children[0]))) as Arc<dyn PhysicalExpr>,
-                    |acc, child| {
-                        Arc::new(BinaryExpr::new(
-                            acc,
-                            DataFusionOperator::And,
-                            Arc::new(IsNotNullExpr::new(Arc::clone(child))),
-                        ))
-                    },
-                );
+                    let children = expr
+                        .children
+                        .iter()
+                        .map(|child| self.create_expr(child, Arc::clone(&schema)))
+                        .collect::<Result<Vec<_>, _>>()?;
+
+                    // create `IS NOT NULL expr` and join them with `AND` if there are multiple
+                    let not_null_expr: Arc<dyn PhysicalExpr> = children.iter().skip(1).fold(
+                        Arc::new(IsNotNullExpr::new(Arc::clone(&children[0])))
+                            as Arc<dyn PhysicalExpr>,
+                        |acc, child| {
+                            Arc::new(BinaryExpr::new(
+                                acc,
+                                DataFusionOperator::And,
+                                Arc::new(IsNotNullExpr::new(Arc::clone(child))),
+                            ))
+                        },
+                    );
 
-                let child = Arc::new(IfExpr::new(
-                    not_null_expr,
-                    Arc::new(Literal::new(ScalarValue::Int64(Some(1)))),
-                    Arc::new(Literal::new(ScalarValue::Int64(Some(0)))),
-                ));
+                    let child = Arc::new(IfExpr::new(
+                        not_null_expr,
+                        Arc::new(Literal::new(ScalarValue::Int64(Some(1)))),
+                        Arc::new(Literal::new(ScalarValue::Int64(Some(0)))),
+                    ));
 
-                AggregateExprBuilder::new(sum_udaf(), vec![child])
-                    .schema(schema)
-                    .alias("count")
-                    .with_ignore_nulls(false)
-                    .with_distinct(false)
-                    .build()
-                    .map_err(|e| ExecutionError::DataFusionError(e.to_string()))
+                    AggregateExprBuilder::new(sum_udaf(), vec![child])
+                        .schema(schema)
+                        .alias("count")
+                        .with_ignore_nulls(false)
+                        .with_distinct(false)
+                        .build()
+                        .map_err(|e| ExecutionError::DataFusionError(e.to_string()))
+                }
             }
             AggExprStruct::Min(expr) => {
                 let child = self.create_expr(expr.child.as_ref().unwrap(), Arc::clone(&schema))?;
diff --git a/native/spark-expr/src/agg_funcs/count_not_null.rs b/native/spark-expr/src/agg_funcs/count_not_null.rs
new file mode 100644
index 0000000000..4aea0b33c0
--- /dev/null
+++ b/native/spark-expr/src/agg_funcs/count_not_null.rs
@@ -0,0 +1,239 @@
+// Licensed to the Apache Software Foundation (ASF) under one
+// or more contributor license agreements.  See the NOTICE file
+// distributed with this work for additional information
+// regarding copyright ownership.  The ASF licenses this file
+// to you under the Apache License, Version 2.0 (the
+// "License"); you may not use this file except in compliance
+// with the License.  You may obtain a copy of the License at
+//
+//   http://www.apache.org/licenses/LICENSE-2.0
+//
+// Unless required by applicable law or agreed to in writing,
+// software distributed under the License is distributed on an
+// "AS IS" BASIS, WITHOUT WARRANTIES OR CONDITIONS OF ANY
+// KIND, either express or implied.  See the License for the
+// specific language governing permissions and limitations
+// under the License.
+
+use std::{any::Any, sync::Arc};
+
+use arrow::array::{Array, Int64Array};
+use arrow::datatypes::DataType;
+use datafusion::common::{DataFusionError, Result as DFResult, ScalarValue};
+use datafusion::logical_expr::function::AccumulatorArgs;
+use datafusion::logical_expr::{
+    Accumulator, AggregateUDFImpl, EmitTo, GroupsAccumulator, Signature, TypeSignature, Volatility,
+};
+
+/// CountNotNull aggregate function
+/// Counts the number of non-null values in the input expression
+#[derive(Debug)]
+pub struct CountNotNull {
+    signature: Signature,
+}
+
+impl Default for CountNotNull {
+    fn default() -> Self {
+        Self::new()
+    }
+}
+
+impl CountNotNull {
+    pub fn new() -> Self {
+        Self {
+            signature: Signature::one_of(vec![TypeSignature::Any(1)], Volatility::Immutable),
+        }
+    }
+}
+
+impl AggregateUDFImpl for CountNotNull {
+    fn as_any(&self) -> &dyn Any {
+        self
+    }
+
+    fn name(&self) -> &str {
+        "count_not_null"
+    }
+
+    fn signature(&self) -> &Signature {
+        &self.signature
+    }
+
+    fn return_type(&self, _arg_types: &[DataType]) -> DFResult<DataType> {
+        Ok(DataType::Int64)
+    }
+
+    fn accumulator(&self, _acc_args: AccumulatorArgs) -> DFResult<Box<dyn Accumulator>> {
+        Ok(Box::new(CountNotNullAccumulator::new()))
+    }
+
+    fn aliases(&self) -> &[String] {
+        &[]
+    }
+
+    fn groups_accumulator_supported(&self, _args: AccumulatorArgs) -> bool {
+        true
+    }
+
+    fn create_groups_accumulator(
+        &self,
+        _args: AccumulatorArgs,
+    ) -> DFResult<Box<dyn GroupsAccumulator>> {
+        Ok(Box::new(CountNotNullGroupsAccumulator::new()))
+    }
+}
+
+#[derive(Debug)]
+struct CountNotNullAccumulator {
+    count: i64,
+}
+
+impl CountNotNullAccumulator {
+    fn new() -> Self {
+        Self { count: 0 }
+    }
+}
+
+impl Accumulator for CountNotNullAccumulator {
+    fn update_batch(&mut self, values: &[Arc<dyn Array>]) -> DFResult<()> {
+        if values.is_empty() {
+            return Ok(());
+        }
+
+        let array = &values[0];
+        let non_null_count = array.len() - array.null_count();
+        self.count += non_null_count as i64;
+        Ok(())
+    }
+
+    fn evaluate(&mut self) -> DFResult<ScalarValue> {
+        Ok(ScalarValue::Int64(Some(self.count)))
+    }
+
+    fn size(&self) -> usize {
+        std::mem::size_of_val(self)
+    }
+
+    fn state(&mut self) -> DFResult<Vec<ScalarValue>> {
+        Ok(vec![ScalarValue::Int64(Some(self.count))])
+    }
+
+    fn merge_batch(&mut self, states: &[Arc<dyn Array>]) -> DFResult<()> {
+        if states.is_empty() {
+            return Ok(());
+        }
+
+        let counts = states[0]
+            .as_any()
+            .downcast_ref::<Int64Array>()
+            .ok_or_else(|| DataFusionError::Internal("Expected Int64Array".to_string()))?;
+
+        for i in 0..counts.len() {
+            if let Some(count) = counts.value(i).into() {
+                self.count += count;
+            }
+        }
+        Ok(())
+    }
+}
+
+#[derive(Debug)]
+struct CountNotNullGroupsAccumulator {
+    counts: Vec<i64>,
+}
+
+impl CountNotNullGroupsAccumulator {
+    fn new() -> Self {
+        Self { counts: vec![] }
+    }
+}
+
+impl GroupsAccumulator for CountNotNullGroupsAccumulator {
+    fn update_batch(
+        &mut self,
+        values: &[Arc<dyn Array>],
+        group_indices: &[usize],
+        opt_filter: Option<&arrow::array::BooleanArray>,
+        total_num_groups: usize,
+    ) -> DFResult<()> {
+        if values.is_empty() {
+            return Ok(());
+        }
+
+        // Resize counts if needed
+        if self.counts.len() < total_num_groups {
+            self.counts.resize(total_num_groups, 0);
+        }
+
+        let array = &values[0];
+
+        for (row_idx, &group_idx) in group_indices.iter().enumerate() {
+            // Check filter if present
+            if let Some(filter) = opt_filter {
+                if !filter.value(row_idx) {
+                    continue;
+                }
+            }
+
+            // Check if value is not null
+            if !array.is_null(row_idx) {
+                self.counts[group_idx] += 1;
+            }
+        }
+
+        Ok(())
+    }
+
+    fn evaluate(&mut self, emit_to: EmitTo) -> DFResult<Arc<dyn Array>> {
+        let counts = emit_to.take_needed(&mut self.counts);
+        let result = Int64Array::from_iter_values(counts.iter().copied());
+        Ok(Arc::new(result))
+    }
+
+    fn state(&mut self, emit_to: EmitTo) -> DFResult<Vec<Arc<dyn Array>>> {
+        let counts = emit_to.take_needed(&mut self.counts);
+        let result = Int64Array::from_iter_values(counts.iter().copied());
+        Ok(vec![Arc::new(result)])
+    }
+
+    fn merge_batch(
+        &mut self,
+        values: &[Arc<dyn Array>],
+        group_indices: &[usize],
+        opt_filter: Option<&arrow::array::BooleanArray>,
+        total_num_groups: usize,
+    ) -> DFResult<()> {
+        if values.is_empty() {
+            return Ok(());
+        }
+
+        // Resize counts if needed
+        if self.counts.len() < total_num_groups {
+            self.counts.resize(total_num_groups, 0);
+        }
+
+        let counts_array = values[0]
+            .as_any()
+            .downcast_ref::<Int64Array>()
+            .ok_or_else(|| DataFusionError::Internal("Expected Int64Array".to_string()))?;
+
+        for (row_idx, &group_idx) in group_indices.iter().enumerate() {
+            // Check filter if present
+            if let Some(filter) = opt_filter {
+                if !filter.value(row_idx) {
+                    continue;
+                }
+            }
+
+            if let Some(count) = counts_array.value(row_idx).into() {
+                self.counts[group_idx] += count;
+            }
+        }
+
+        Ok(())
+    }
+
+    fn size(&self) -> usize {
+        std::mem::size_of::<Self>() + self.counts.capacity() * std::mem::size_of::<i64>()
+    }
+}
diff --git a/native/spark-expr/src/agg_funcs/count_rows.rs b/native/spark-expr/src/agg_funcs/count_rows.rs
new file mode 100644
index 0000000000..b0d78ef199
--- /dev/null
+++ b/native/spark-expr/src/agg_funcs/count_rows.rs
@@ -0,0 +1,239 @@
+// Licensed to the Apache Software Foundation (ASF) under one
+// or more contributor license agreements.  See the NOTICE file
+// distributed with this work for additional information
+// regarding copyright ownership.  The ASF licenses this file
+// to you under the Apache License, Version 2.0 (the
+// "License"); you may not use this file except in compliance
+// with the License.  You may obtain a copy of the License at
+//
+//   http://www.apache.org/licenses/LICENSE-2.0
+//
+// Unless required by applicable law or agreed to in writing,
+// software distributed under the License is distributed on an
+// "AS IS" BASIS, WITHOUT WARRANTIES OR CONDITIONS OF ANY
+// KIND, either express or implied.  See the License for the
+// specific language governing permissions and limitations
+// under the License.
+
+use std::{any::Any, sync::Arc};
+
+use arrow::array::{Array, Int64Array};
+use arrow::datatypes::DataType;
+use datafusion::common::{Result as DFResult, ScalarValue};
+use datafusion::logical_expr::function::AccumulatorArgs;
+use datafusion::logical_expr::{
+    Accumulator, AggregateUDFImpl, EmitTo, GroupsAccumulator, Signature, TypeSignature, Volatility,
+};
+
+/// CountRows aggregate function
+/// Counts all rows including those with null values (equivalent to COUNT(*))
+#[derive(Debug)]
+pub struct CountRows {
+    signature: Signature,
+}
+
+impl Default for CountRows {
+    fn default() -> Self {
+        Self::new()
+    }
+}
+
+impl CountRows {
+    pub fn new() -> Self {
+        Self {
+            signature: Signature::one_of(vec![TypeSignature::Any(1)], Volatility::Immutable),
+        }
+    }
+}
+
+impl AggregateUDFImpl for CountRows {
+    fn as_any(&self) -> &dyn Any {
+        self
+    }
+
+    fn name(&self) -> &str {
+        "count_rows"
+    }
+
+    fn signature(&self) -> &Signature {
+        &self.signature
+    }
+
+    fn return_type(&self, _arg_types: &[DataType]) -> DFResult<DataType> {
+        Ok(DataType::Int64)
+    }
+
+    fn accumulator(&self, _acc_args: AccumulatorArgs) -> DFResult<Box<dyn Accumulator>> {
+        Ok(Box::new(CountRowsAccumulator::new()))
+    }
+
+    fn aliases(&self) -> &[String] {
+        &[]
+    }
+
+    fn groups_accumulator_supported(&self, _args: AccumulatorArgs) -> bool {
+        true
+    }
+
+    fn create_groups_accumulator(
+        &self,
+        _args: AccumulatorArgs,
+    ) -> DFResult<Box<dyn GroupsAccumulator>> {
+        Ok(Box::new(CountRowsGroupsAccumulator::new()))
+    }
+}
+
+#[derive(Debug)]
+struct CountRowsAccumulator {
+    count: i64,
+}
+
+impl CountRowsAccumulator {
+    fn new() -> Self {
+        Self { count: 0 }
+    }
+}
+
+impl Accumulator for CountRowsAccumulator {
+    fn update_batch(&mut self, values: &[Arc<dyn Array>]) -> DFResult<()> {
+        if values.is_empty() {
+            return Ok(());
+        }
+
+        // Count all rows regardless of null values
+        let array = &values[0];
+        self.count += array.len() as i64;
+        Ok(())
+    }
+
+    fn evaluate(&mut self) -> DFResult<ScalarValue> {
+        Ok(ScalarValue::Int64(Some(self.count)))
+    }
+
+    fn size(&self) -> usize {
+        std::mem::size_of_val(self)
+    }
+
+    fn state(&mut self) -> DFResult<Vec<ScalarValue>> {
+        Ok(vec![ScalarValue::Int64(Some(self.count))])
+    }
+
+    fn merge_batch(&mut self, states: &[Arc<dyn Array>]) -> DFResult<()> {
+        if states.is_empty() {
+            return Ok(());
+        }
+
+        let counts = states[0]
+            .as_any()
+            .downcast_ref::<Int64Array>()
+            .ok_or_else(|| {
+                datafusion::common::DataFusionError::Internal("Expected Int64Array".to_string())
+            })?;
+
+        for i in 0..counts.len() {
+            if let Some(count) = counts.value(i).into() {
+                self.count += count;
+            }
+        }
+        Ok(())
+    }
+}
+
+#[derive(Debug)]
+struct CountRowsGroupsAccumulator {
+    counts: Vec<i64>,
+}
+
+impl CountRowsGroupsAccumulator {
+    fn new() -> Self {
+        Self { counts: vec![] }
+    }
+}
+
+impl GroupsAccumulator for CountRowsGroupsAccumulator {
+    fn update_batch(
+        &mut self,
+        values: &[Arc<dyn Array>],
+        group_indices: &[usize],
+        opt_filter: Option<&arrow::array::BooleanArray>,
+        total_num_groups: usize,
+    ) -> DFResult<()> {
+        if values.is_empty() {
+            return Ok(());
+        }
+
+        // Resize counts if needed
+        if self.counts.len() < total_num_groups {
+            self.counts.resize(total_num_groups, 0);
+        }
+
+        // Count all rows for each group, regardless of null values
+        for &group_idx in group_indices.iter() {
+            // Check filter if present
+            if let Some(filter) = opt_filter {
+                if filter.value(group_idx) {
+                    self.counts[group_idx] += 1;
+                }
+            } else {
+                self.counts[group_idx] += 1;
+            }
+        }
+
+        Ok(())
+    }
+
+    fn evaluate(&mut self, emit_to: EmitTo) -> DFResult<Arc<dyn Array>> {
+        let counts = emit_to.take_needed(&mut self.counts);
+        let result = Int64Array::from_iter_values(counts.iter().copied());
+        Ok(Arc::new(result))
+    }
+
+    fn state(&mut self, emit_to: EmitTo) -> DFResult<Vec<Arc<dyn Array>>> {
+        let counts = emit_to.take_needed(&mut self.counts);
+        let result = Int64Array::from_iter_values(counts.iter().copied());
+        Ok(vec![Arc::new(result)])
+    }
+
+    fn merge_batch(
+        &mut self,
+        values: &[Arc<dyn Array>],
+        group_indices: &[usize],
+        opt_filter: Option<&arrow::array::BooleanArray>,
+        total_num_groups: usize,
+    ) -> DFResult<()> {
+        if values.is_empty() {
+            return Ok(());
+        }
+
+        // Resize counts if needed
+        if self.counts.len() < total_num_groups {
+            self.counts.resize(total_num_groups, 0);
+        }
+
+        let counts_array = values[0]
+            .as_any()
+            .downcast_ref::<Int64Array>()
+            .ok_or_else(|| {
+                datafusion::common::DataFusionError::Internal("Expected Int64Array".to_string())
+            })?;
+
+        for (row_idx, &group_idx) in group_indices.iter().enumerate() {
+            // Check filter if present
+            if let Some(filter) = opt_filter {
+                if !filter.value(row_idx) {
+                    continue;
+                }
+            }
+
+            if let Some(count) = counts_array.value(row_idx).into() {
+                self.counts[group_idx] += count;
+            }
+        }
+
+        Ok(())
+    }
+
+    fn size(&self) -> usize {
+        std::mem::size_of::<Self>() + self.counts.capacity() * std::mem::size_of::<i64>()
+    }
+}
diff --git a/native/spark-expr/src/agg_funcs/mod.rs b/native/spark-expr/src/agg_funcs/mod.rs
index 252da78890..5cb7dbcbe9 100644
--- a/native/spark-expr/src/agg_funcs/mod.rs
+++ b/native/spark-expr/src/agg_funcs/mod.rs
@@ -18,6 +18,8 @@
 mod avg;
 mod avg_decimal;
 mod correlation;
+mod count_not_null;
+mod count_rows;
 mod covariance;
 mod stddev;
 mod sum_decimal;
@@ -26,6 +28,8 @@ mod variance;
 pub use avg::Avg;
 pub use avg_decimal::AvgDecimal;
 pub use correlation::Correlation;
+pub use count_not_null::CountNotNull;
+pub use count_rows::CountRows;
 pub use covariance::Covariance;
 pub use stddev::Stddev;
 pub use sum_decimal::SumDecimal;