diff --git a/arch/x86/kvm/svm/svm.c b/arch/x86/kvm/svm/svm.c
index 9790c73f2a32..c400def6220b 100644
--- a/arch/x86/kvm/svm/svm.c
+++ b/arch/x86/kvm/svm/svm.c
@@ -3753,15 +3753,15 @@ static noinstr void svm_vcpu_enter_exit(struct kvm_vcpu *vcpu)
 	 * have them in state 'on' as recorded before entering guest mode.
 	 * Same as enter_from_user_mode().
 	 *
-	 * guest_exit_irqoff() restores host context and reinstates RCU if
-	 * enabled and required.
+	 * context_tracking_guest_exit() restores host context and reinstates
+	 * RCU if enabled and required.
 	 *
 	 * This needs to be done before the below as native_read_msr()
 	 * contains a tracepoint and x86_spec_ctrl_restore_host() calls
 	 * into world and some more.
 	 */
 	lockdep_hardirqs_off(CALLER_ADDR0);
-	guest_exit_irqoff();
+	context_tracking_guest_exit();
 
 	instrumentation_begin();
 	trace_hardirqs_off_finish();
diff --git a/arch/x86/kvm/vmx/vmx.c b/arch/x86/kvm/vmx/vmx.c
index b21d751407b5..e108fb47855b 100644
--- a/arch/x86/kvm/vmx/vmx.c
+++ b/arch/x86/kvm/vmx/vmx.c
@@ -6703,15 +6703,15 @@ static noinstr void vmx_vcpu_enter_exit(struct kvm_vcpu *vcpu,
 	 * have them in state 'on' as recorded before entering guest mode.
 	 * Same as enter_from_user_mode().
 	 *
-	 * guest_exit_irqoff() restores host context and reinstates RCU if
-	 * enabled and required.
+	 * context_tracking_guest_exit() restores host context and reinstates
+	 * RCU if enabled and required.
 	 *
 	 * This needs to be done before the below as native_read_msr()
 	 * contains a tracepoint and x86_spec_ctrl_restore_host() calls
 	 * into world and some more.
 	 */
 	lockdep_hardirqs_off(CALLER_ADDR0);
-	guest_exit_irqoff();
+	context_tracking_guest_exit();
 
 	instrumentation_begin();
 	trace_hardirqs_off_finish();
diff --git a/arch/x86/kvm/x86.c b/arch/x86/kvm/x86.c
index cebdaa1e3cf5..6eda2834fc05 100644
--- a/arch/x86/kvm/x86.c
+++ b/arch/x86/kvm/x86.c
@@ -9315,6 +9315,15 @@ static int vcpu_enter_guest(struct kvm_vcpu *vcpu)
 	local_irq_disable();
 	kvm_after_interrupt(vcpu);
 
+	/*
+	 * Wait until after servicing IRQs to account guest time so that any
+	 * ticks that occurred while running the guest are properly accounted
+	 * to the guest.  Waiting until IRQs are enabled degrades the accuracy
+	 * of accounting via context tracking, but the loss of accuracy is
+	 * acceptable for all known use cases.
+	 */
+	vtime_account_guest_exit();
+
 	if (lapic_in_kernel(vcpu)) {
 		s64 delta = vcpu->arch.apic->lapic_timer.advance_expire_delta;
 		if (delta != S64_MIN) {