diff --git a/core/modules/views/templates/views-view-row-rss.html.twig b/core/modules/views/templates/views-view-row-rss.html.twig
new file mode 100644
index 0000000000000000000000000000000000000000..0622e09f56ade1aa0a7fd80537a3b23862349be2
--- /dev/null
+++ b/core/modules/views/templates/views-view-row-rss.html.twig
@@ -0,0 +1,23 @@
+{#
+/**
+ * @file
+ * Default theme implementation to display an item in a views RSS feed.
+ *
+ * Available variables:
+ * - title: RSS item title.
+ * - link: RSS item link.
+ * - description: RSS body text.
+ * - item_elements: RSS item elements rendered as XML (pubDate, creator, guid).
+ *
+ * @see template_preprocess()
+ * @see template_preprocess_views_view_row_rss()
+ *
+ * @ingroup themeable
+ */
+#}
+  <item>
+    <title>{{ title }}</title>
+    <link>{{ link }}</link>
+    <description>{{ description }}</description>
+    {{ item_elements }}
+  </item>
diff --git a/core/modules/views/templates/views-view-row-rss.tpl.php b/core/modules/views/templates/views-view-row-rss.tpl.php
deleted file mode 100644
index 01e0696dc04159fe5b6a0a036f3e03607bfb26f5..0000000000000000000000000000000000000000
--- a/core/modules/views/templates/views-view-row-rss.tpl.php
+++ /dev/null
@@ -1,15 +0,0 @@
-<?php
-
-/**
- * @file
- * Default view template to display a item in an RSS feed.
- *
- * @ingroup views_templates
- */
-?>
-  <item>
-    <title><?php print $title; ?></title>
-    <link><?php print $link; ?></link>
-    <description><?php print $description; ?></description>
-    <?php print $item_elements; ?>
-  </item>
diff --git a/core/modules/views/views.theme.inc b/core/modules/views/views.theme.inc
index e987ffdb2bbe03d5387ce50956ede91d0aafbb54..e17f44f756042a22d695df904cca4e73e736255b 100644
--- a/core/modules/views/views.theme.inc
+++ b/core/modules/views/views.theme.inc
@@ -910,12 +910,16 @@ function template_preprocess_views_view_rss(&$vars) {
 }
 
 /**
- * Default theme function for all RSS rows.
+ * Prepares variables for views RSS item templates.
+ *
+ * Default template: views-view-row-rss.html.twig.
+ *
+ * @param array $vars
+ *   An associative array containing:
+ *   - row: The raw results rows.
  */
 function template_preprocess_views_view_row_rss(&$vars) {
-  $view     = &$vars['view'];
-  $options  = &$vars['options'];
-  $item     = &$vars['row'];
+  $item = $vars['row'];
 
   $vars['title'] = check_plain($item->title);
   $vars['link'] = check_url($item->link);