diff --git a/pandas/core/_numba/executor.py b/pandas/core/_numba/executor.py
index c2b6191c05152..c9d3a9b1660ea 100644
--- a/pandas/core/_numba/executor.py
+++ b/pandas/core/_numba/executor.py
@@ -1,6 +1,9 @@
 from __future__ import annotations
 
-from typing import Callable
+from typing import (
+    TYPE_CHECKING,
+    Callable,
+)
 
 import numpy as np
 
@@ -42,10 +45,12 @@ def generate_shared_aggregator(
     if cache_key in NUMBA_FUNC_CACHE:
         return NUMBA_FUNC_CACHE[cache_key]
 
-    numba = import_optional_dependency("numba")
+    if TYPE_CHECKING:
+        import numba
+    else:
+        numba = import_optional_dependency("numba")
 
-    # error: Untyped decorator makes function "column_looper" untyped
-    @numba.jit(nopython=nopython, nogil=nogil, parallel=parallel)  # type: ignore[misc]
+    @numba.jit(nopython=nopython, nogil=nogil, parallel=parallel)
     def column_looper(
         values: np.ndarray,
         start: np.ndarray,
diff --git a/pandas/core/groupby/numba_.py b/pandas/core/groupby/numba_.py
index ea295af8d7910..24d66725caa70 100644
--- a/pandas/core/groupby/numba_.py
+++ b/pandas/core/groupby/numba_.py
@@ -3,6 +3,7 @@
 
 import inspect
 from typing import (
+    TYPE_CHECKING,
     Any,
     Callable,
 )
@@ -90,10 +91,12 @@ def generate_numba_agg_func(
         return NUMBA_FUNC_CACHE[cache_key]
 
     numba_func = jit_user_function(func, nopython, nogil, parallel)
-    numba = import_optional_dependency("numba")
+    if TYPE_CHECKING:
+        import numba
+    else:
+        numba = import_optional_dependency("numba")
 
-    # error: Untyped decorator makes function "group_agg" untyped
-    @numba.jit(nopython=nopython, nogil=nogil, parallel=parallel)  # type: ignore[misc]
+    @numba.jit(nopython=nopython, nogil=nogil, parallel=parallel)
     def group_agg(
         values: np.ndarray,
         index: np.ndarray,
@@ -152,10 +155,12 @@ def generate_numba_transform_func(
         return NUMBA_FUNC_CACHE[cache_key]
 
     numba_func = jit_user_function(func, nopython, nogil, parallel)
-    numba = import_optional_dependency("numba")
+    if TYPE_CHECKING:
+        import numba
+    else:
+        numba = import_optional_dependency("numba")
 
-    # error: Untyped decorator makes function "group_transform" untyped
-    @numba.jit(nopython=nopython, nogil=nogil, parallel=parallel)  # type: ignore[misc]
+    @numba.jit(nopython=nopython, nogil=nogil, parallel=parallel)
     def group_transform(
         values: np.ndarray,
         index: np.ndarray,
diff --git a/pandas/core/util/numba_.py b/pandas/core/util/numba_.py
index c738213d4c487..06630989444bb 100644
--- a/pandas/core/util/numba_.py
+++ b/pandas/core/util/numba_.py
@@ -1,9 +1,11 @@
 """Common utilities for Numba operations"""
-# pyright: reportUntypedFunctionDecorator = false
 from __future__ import annotations
 
 import types
-from typing import Callable
+from typing import (
+    TYPE_CHECKING,
+    Callable,
+)
 
 import numpy as np
 
@@ -84,7 +86,10 @@ def jit_user_function(
     function
         Numba JITed function
     """
-    numba = import_optional_dependency("numba")
+    if TYPE_CHECKING:
+        import numba
+    else:
+        numba = import_optional_dependency("numba")
 
     if numba.extending.is_jitted(func):
         # Don't jit a user passed jitted function
diff --git a/pandas/core/window/numba_.py b/pandas/core/window/numba_.py
index 74dc104b6db90..0e8eea3ec671e 100644
--- a/pandas/core/window/numba_.py
+++ b/pandas/core/window/numba_.py
@@ -1,8 +1,8 @@
-# pyright: reportUntypedFunctionDecorator = false
 from __future__ import annotations
 
 import functools
 from typing import (
+    TYPE_CHECKING,
     Any,
     Callable,
 )
@@ -56,10 +56,12 @@ def generate_numba_apply_func(
         return NUMBA_FUNC_CACHE[cache_key]
 
     numba_func = jit_user_function(func, nopython, nogil, parallel)
-    numba = import_optional_dependency("numba")
+    if TYPE_CHECKING:
+        import numba
+    else:
+        numba = import_optional_dependency("numba")
 
-    # error: Untyped decorator makes function "roll_apply" untyped
-    @numba.jit(nopython=nopython, nogil=nogil, parallel=parallel)  # type: ignore[misc]
+    @numba.jit(nopython=nopython, nogil=nogil, parallel=parallel)
     def roll_apply(
         values: np.ndarray,
         begin: np.ndarray,
@@ -115,10 +117,12 @@ def generate_numba_ewm_func(
     if cache_key in NUMBA_FUNC_CACHE:
         return NUMBA_FUNC_CACHE[cache_key]
 
-    numba = import_optional_dependency("numba")
+    if TYPE_CHECKING:
+        import numba
+    else:
+        numba = import_optional_dependency("numba")
 
-    # error: Untyped decorator makes function "ewma" untyped
-    @numba.jit(nopython=nopython, nogil=nogil, parallel=parallel)  # type: ignore[misc]
+    @numba.jit(nopython=nopython, nogil=nogil, parallel=parallel)
     def ewm(
         values: np.ndarray,
         begin: np.ndarray,
@@ -217,10 +221,12 @@ def generate_numba_table_func(
         return NUMBA_FUNC_CACHE[cache_key]
 
     numba_func = jit_user_function(func, nopython, nogil, parallel)
-    numba = import_optional_dependency("numba")
+    if TYPE_CHECKING:
+        import numba
+    else:
+        numba = import_optional_dependency("numba")
 
-    # error: Untyped decorator makes function "roll_table" untyped
-    @numba.jit(nopython=nopython, nogil=nogil, parallel=parallel)  # type: ignore[misc]
+    @numba.jit(nopython=nopython, nogil=nogil, parallel=parallel)
     def roll_table(
         values: np.ndarray,
         begin: np.ndarray,
@@ -250,7 +256,10 @@ def roll_table(
 # https://github.com/numba/numba/issues/1269
 @functools.lru_cache(maxsize=None)
 def generate_manual_numpy_nan_agg_with_axis(nan_func):
-    numba = import_optional_dependency("numba")
+    if TYPE_CHECKING:
+        import numba
+    else:
+        numba = import_optional_dependency("numba")
 
     @numba.jit(nopython=True, nogil=True, parallel=True)
     def nan_agg_with_axis(table):
@@ -296,10 +305,12 @@ def generate_numba_ewm_table_func(
     if cache_key in NUMBA_FUNC_CACHE:
         return NUMBA_FUNC_CACHE[cache_key]
 
-    numba = import_optional_dependency("numba")
+    if TYPE_CHECKING:
+        import numba
+    else:
+        numba = import_optional_dependency("numba")
 
-    # error: Untyped decorator makes function "ewm_table" untyped
-    @numba.jit(nopython=nopython, nogil=nogil, parallel=parallel)  # type: ignore[misc]
+    @numba.jit(nopython=nopython, nogil=nogil, parallel=parallel)
     def ewm_table(
         values: np.ndarray,
         begin: np.ndarray,
diff --git a/pandas/core/window/online.py b/pandas/core/window/online.py
index e8804936da78f..8ef4aee154db4 100644
--- a/pandas/core/window/online.py
+++ b/pandas/core/window/online.py
@@ -1,4 +1,5 @@
 from typing import (
+    TYPE_CHECKING,
     Dict,
     Optional,
 )
@@ -31,10 +32,12 @@ def generate_online_numba_ewma_func(engine_kwargs: Optional[Dict[str, bool]]):
     if cache_key in NUMBA_FUNC_CACHE:
         return NUMBA_FUNC_CACHE[cache_key]
 
-    numba = import_optional_dependency("numba")
+    if TYPE_CHECKING:
+        import numba
+    else:
+        numba = import_optional_dependency("numba")
 
-    # error: Untyped decorator makes function "online_ewma" untyped
-    @numba.jit(nopython=nopython, nogil=nogil, parallel=parallel)  # type: ignore[misc]
+    @numba.jit(nopython=nopython, nogil=nogil, parallel=parallel)
     def online_ewma(
         values: np.ndarray,
         deltas: np.ndarray,
diff --git a/typings/numba.pyi b/typings/numba.pyi
index 526119951a000..f877cbf339a8b 100644
--- a/typings/numba.pyi
+++ b/typings/numba.pyi
@@ -40,3 +40,4 @@ def jit(
 ) -> Callable[[F], F]: ...
 
 njit = jit
+generated_jit = jit