diff --git a/src/composables/useSqlStatements.ts b/src/composables/useSqlStatements.ts
index 6dc843d..321e2e7 100644
--- a/src/composables/useSqlStatements.ts
+++ b/src/composables/useSqlStatements.ts
@@ -207,13 +207,70 @@ function lineAtOffset(content: string, offset: number): number {
   return line
 }
 
+/**
+ * Count leading lines in `text` that are whitespace-only or comment-only
+ * (`--` line comments, `/ * ... * /` block comments). Used to position the
+ * gutter execute icon on the first line with actual SQL content.
+ */
+function skipLeadingComments(text: string): number {
+  const lines = text.split('\n')
+  let inBlockComment = false
+  let skipped = 0
+
+  for (const line of lines) {
+    if (inBlockComment) {
+      const endIdx = line.indexOf('*/')
+      if (endIdx !== -1) {
+        inBlockComment = false
+        if (line.slice(endIdx + 2).trim().length > 0) {
+          // SQL after block comment on same line — stop
+          break
+        }
+      }
+      skipped++
+      continue
+    }
+
+    const trimmed = line.trim()
+
+    if (trimmed.length === 0) {
+      skipped++
+      continue
+    }
+
+    if (trimmed.startsWith('--')) {
+      skipped++
+      continue
+    }
+
+    if (trimmed.startsWith('/*')) {
+      const endIdx = trimmed.indexOf('*/')
+      if (endIdx === -1) {
+        inBlockComment = true
+        skipped++
+        continue
+      }
+      if (trimmed.slice(endIdx + 2).trim().length > 0) {
+        // SQL after inline block comment on same line
+        break
+      }
+      skipped++
+      continue
+    }
+
+    // First line with actual SQL content
+    break
+  }
+
+  return skipped
+}
+
 export function parseSqlStatements(content: string): SqlStatement[] {
   const ranges = scanStatements(content)
   const lines = content.split('\n')
 
   return ranges
     .filter((r) => {
-      // Remove trailing semicolon for the statement text
       const t = r.text.trim().replace(/;\s*$/, '').trim()
       return t.length > 0
     })
@@ -222,7 +279,7 @@ export function parseSqlStatements(content: string): SqlStatement[] {
       return {
         statement,
         position: {
-          startLineNumber: r.startLine,
+          startLineNumber: r.startLine + skipLeadingComments(r.text),
           endLineNumber: r.endLine,
           startColumn: 1,
           endColumn: (lines[r.endLine - 1]?.length ?? 1) + 1,
diff --git a/tests/composables/useSqlStatements.test.ts b/tests/composables/useSqlStatements.test.ts
index 61653ad..c672b03 100644
--- a/tests/composables/useSqlStatements.test.ts
+++ b/tests/composables/useSqlStatements.test.ts
@@ -115,6 +115,53 @@ describe('parseSqlStatements', () => {
     })
   })
 
+  describe('statement positions (gutter icon alignment)', () => {
+    it('records correct startLineNumber for second statement when blank lines separate them', () => {
+      const sql = [
+        'SELECT 1;', // line 1
+        '', // line 2 (blank)
+        '', // line 3 (blank)
+        'SELECT 2;', // line 4
+      ].join('\n')
+
+      const result = parseSqlStatements(sql)
+      expect(result).toHaveLength(2)
+      // First statement starts at line 1
+      expect(result[0].position.startLineNumber).toBe(1)
+      // Second statement should start at line 4 (first non-blank line),
+      // NOT at the line after the ; (line 1)
+      expect(result[1].position.startLineNumber).toBe(4)
+    })
+
+    it('records correct startLineNumber when preceded by blank lines and comment', () => {
+      const sql = [
+        'SELECT 1;', // line 1
+        '', // line 2 (blank)
+        '', // line 3 (blank)
+        '-- comment', // line 4
+        'SELECT 2;', // line 5
+      ].join('\n')
+
+      const result = parseSqlStatements(sql)
+      expect(result).toHaveLength(2)
+      // Icon should be at line 5 (first SQL line), not at the -- comment (line 4)
+      // or the blank after ; (line 1)
+      expect(result[1].position.startLineNumber).toBe(5)
+    })
+
+    it('keeps startLineNumber unchanged when there is no leading blank', () => {
+      const sql = [
+        'SELECT 1;',
+        'SELECT 2;',
+      ].join('\n')
+
+      const result = parseSqlStatements(sql)
+      expect(result).toHaveLength(2)
+      expect(result[0].position.startLineNumber).toBe(1)
+      expect(result[1].position.startLineNumber).toBe(2)
+    })
+  })
+
   describe('nested parens (subqueries)', () => {
     it('does not split on SELECT inside a subquery', () => {
       const sql = [