diff --git a/net/ipv6/ip6_tunnel.c b/net/ipv6/ip6_tunnel.c
index f2f21c24915f..a1c24443cd9e 100644
--- a/net/ipv6/ip6_tunnel.c
+++ b/net/ipv6/ip6_tunnel.c
@@ -1043,6 +1043,7 @@ int ip6_tnl_xmit(struct sk_buff *skb, struct net_device *dev, __u8 dsfield,
 	struct dst_entry *dst = NULL, *ndst = NULL;
 	struct net_device *tdev;
 	int mtu;
+	unsigned int eth_hlen = t->dev->type == ARPHRD_ETHER ? ETH_HLEN : 0;
 	unsigned int psh_hlen = sizeof(struct ipv6hdr) + t->encap_hlen;
 	unsigned int max_headroom = psh_hlen;
 	bool use_cache = false;
@@ -1124,7 +1125,7 @@ int ip6_tnl_xmit(struct sk_buff *skb, struct net_device *dev, __u8 dsfield,
 				     t->parms.name);
 		goto tx_err_dst_release;
 	}
-	mtu = dst_mtu(dst) - psh_hlen - t->tun_hlen;
+	mtu = dst_mtu(dst) - eth_hlen - psh_hlen - t->tun_hlen;
 	if (encap_limit >= 0) {
 		max_headroom += 8;
 		mtu -= 8;
@@ -1133,7 +1134,7 @@ int ip6_tnl_xmit(struct sk_buff *skb, struct net_device *dev, __u8 dsfield,
 		mtu = IPV6_MIN_MTU;
 	if (skb_dst(skb) && !t->parms.collect_md)
 		skb_dst(skb)->ops->update_pmtu(skb_dst(skb), NULL, skb, mtu);
-	if (skb->len - t->tun_hlen > mtu && !skb_is_gso(skb)) {
+	if (skb->len - t->tun_hlen - eth_hlen > mtu && !skb_is_gso(skb)) {
 		*pmtu = mtu;
 		err = -EMSGSIZE;
 		goto tx_err_dst_release;