diff --git a/net/ipv4/ip_tunnel.c b/net/ipv4/ip_tunnel.c
index f6cc26d..0dca007 100644
--- a/net/ipv4/ip_tunnel.c
+++ b/net/ipv4/ip_tunnel.c
@@ -317,7 +317,7 @@
 	}
 
 	dev->needed_headroom = t_hlen + hlen;
-	mtu -= t_hlen;
+	mtu -= t_hlen + (dev->type == ARPHRD_ETHER ? dev->hard_header_len : 0);
 
 	if (mtu < IPV4_MIN_MTU)
 		mtu = IPV4_MIN_MTU;
@@ -348,6 +348,9 @@
 	t_hlen = nt->hlen + sizeof(struct iphdr);
 	dev->min_mtu = ETH_MIN_MTU;
 	dev->max_mtu = IP_MAX_MTU - t_hlen;
+	if (dev->type == ARPHRD_ETHER)
+		dev->max_mtu -= dev->hard_header_len;
+
 	ip_tunnel_add(itn, nt);
 	return nt;
 
@@ -489,11 +492,14 @@
 
 	tunnel_hlen = md ? tunnel_hlen : tunnel->hlen;
 	pkt_size = skb->len - tunnel_hlen;
+	pkt_size -= dev->type == ARPHRD_ETHER ? dev->hard_header_len : 0;
 
-	if (df)
+	if (df) {
 		mtu = dst_mtu(&rt->dst) - (sizeof(struct iphdr) + tunnel_hlen);
-	else
+		mtu -= dev->type == ARPHRD_ETHER ? dev->hard_header_len : 0;
+	} else {
 		mtu = skb_valid_dst(skb) ? dst_mtu(skb_dst(skb)) : dev->mtu;
+	}
 
 	if (skb_valid_dst(skb))
 		skb_dst_update_pmtu_no_confirm(skb, mtu);
@@ -972,6 +978,9 @@
 	int t_hlen = tunnel->hlen + sizeof(struct iphdr);
 	int max_mtu = IP_MAX_MTU - t_hlen;
 
+	if (dev->type == ARPHRD_ETHER)
+		max_mtu -= dev->hard_header_len;
+
 	if (new_mtu < ETH_MIN_MTU)
 		return -EINVAL;
 
@@ -1149,6 +1158,9 @@
 	if (tb[IFLA_MTU]) {
 		unsigned int max = IP_MAX_MTU - (nt->hlen + sizeof(struct iphdr));
 
+		if (dev->type == ARPHRD_ETHER)
+			max -= dev->hard_header_len;
+
 		mtu = clamp(dev->mtu, (unsigned int)ETH_MIN_MTU, max);
 	}