diff --git a/drivers/net/ethernet/mellanox/mlx5/core/Makefile b/drivers/net/ethernet/mellanox/mlx5/core/Makefile
index 8809dd4de57e..f1ccfba60068 100644
--- a/drivers/net/ethernet/mellanox/mlx5/core/Makefile
+++ b/drivers/net/ethernet/mellanox/mlx5/core/Makefile
@@ -40,6 +40,7 @@ mlx5_core-$(CONFIG_MLX5_ESWITCH)     += lag_mp.o lib/geneve.o lib/port_tun.o \
 					en_rep.o en/rep/bond.o en/mod_hdr.o
 mlx5_core-$(CONFIG_MLX5_CLS_ACT)     += en_tc.o en/rep/tc.o en/rep/neigh.o \
 					en/mapping.o lib/fs_chains.o en/tc_tun.o \
+					esw/indir_table.o \
 					en/tc_tun_vxlan.o en/tc_tun_gre.o en/tc_tun_geneve.o \
 					en/tc_tun_mplsoudp.o diag/en_tc_tracepoint.o
 mlx5_core-$(CONFIG_MLX5_TC_CT)	     += en/tc_ct.o
diff --git a/drivers/net/ethernet/mellanox/mlx5/core/en_tc.h b/drivers/net/ethernet/mellanox/mlx5/core/en_tc.h
index 56d809904ea7..852e0981343d 100644
--- a/drivers/net/ethernet/mellanox/mlx5/core/en_tc.h
+++ b/drivers/net/ethernet/mellanox/mlx5/core/en_tc.h
@@ -76,6 +76,7 @@ struct mlx5_flow_attr {
 	struct mlx5_flow_table *dest_ft;
 	u8 inner_match_level;
 	u8 outer_match_level;
+	u8 ip_version;
 	u32 flags;
 	union {
 		struct mlx5_esw_flow_attr esw_attr[0];
@@ -83,6 +84,19 @@ struct mlx5_flow_attr {
 	};
 };
 
+struct mlx5_rx_tun_attr {
+	u16 decap_vport;
+	union {
+		__be32 v4;
+		struct in6_addr v6;
+	} src_ip; /* Valid if decap_vport is not zero */
+	union {
+		__be32 v4;
+		struct in6_addr v6;
+	} dst_ip; /* Valid if decap_vport is not zero */
+	u32 vni;
+};
+
 #define MLX5E_TC_TABLE_CHAIN_TAG_BITS 16
 #define MLX5E_TC_TABLE_CHAIN_TAG_MASK GENMASK(MLX5E_TC_TABLE_CHAIN_TAG_BITS - 1, 0)
 
diff --git a/drivers/net/ethernet/mellanox/mlx5/core/esw/indir_table.c b/drivers/net/ethernet/mellanox/mlx5/core/esw/indir_table.c
new file mode 100644
index 000000000000..a0ebf40c9907
--- /dev/null
+++ b/drivers/net/ethernet/mellanox/mlx5/core/esw/indir_table.c
@@ -0,0 +1,508 @@
+// SPDX-License-Identifier: GPL-2.0 OR Linux-OpenIB
+/* Copyright (c) 2021 Mellanox Technologies. */
+
+#include <linux/etherdevice.h>
+#include <linux/idr.h>
+#include <linux/mlx5/driver.h>
+#include <linux/mlx5/mlx5_ifc.h>
+#include <linux/mlx5/vport.h>
+#include <linux/mlx5/fs.h>
+#include "mlx5_core.h"
+#include "eswitch.h"
+#include "en.h"
+#include "en_tc.h"
+#include "fs_core.h"
+#include "esw/indir_table.h"
+#include "lib/fs_chains.h"
+
+#define MLX5_ESW_INDIR_TABLE_SIZE 128
+#define MLX5_ESW_INDIR_TABLE_RECIRC_IDX_MAX (MLX5_ESW_INDIR_TABLE_SIZE - 2)
+#define MLX5_ESW_INDIR_TABLE_FWD_IDX (MLX5_ESW_INDIR_TABLE_SIZE - 1)
+
+struct mlx5_esw_indir_table_rule {
+	struct list_head list;
+	struct mlx5_flow_handle *handle;
+	union {
+		__be32 v4;
+		struct in6_addr v6;
+	} dst_ip;
+	u32 vni;
+	struct mlx5_modify_hdr *mh;
+	refcount_t refcnt;
+};
+
+struct mlx5_esw_indir_table_entry {
+	struct hlist_node hlist;
+	struct mlx5_flow_table *ft;
+	struct mlx5_flow_group *recirc_grp;
+	struct mlx5_flow_group *fwd_grp;
+	struct mlx5_flow_handle *fwd_rule;
+	struct list_head recirc_rules;
+	int recirc_cnt;
+	int fwd_ref;
+
+	u16 vport;
+	u8 ip_version;
+};
+
+struct mlx5_esw_indir_table {
+	struct mutex lock; /* protects table */
+	DECLARE_HASHTABLE(table, 8);
+};
+
+struct mlx5_esw_indir_table *
+mlx5_esw_indir_table_init(void)
+{
+	struct mlx5_esw_indir_table *indir = kvzalloc(sizeof(*indir), GFP_KERNEL);
+
+	if (!indir)
+		return ERR_PTR(-ENOMEM);
+
+	mutex_init(&indir->lock);
+	hash_init(indir->table);
+	return indir;
+}
+
+void
+mlx5_esw_indir_table_destroy(struct mlx5_esw_indir_table *indir)
+{
+	mutex_destroy(&indir->lock);
+	kvfree(indir);
+}
+
+bool
+mlx5_esw_indir_table_needed(struct mlx5_eswitch *esw,
+			    struct mlx5_flow_attr *attr,
+			    u16 vport_num,
+			    struct mlx5_core_dev *dest_mdev)
+{
+	struct mlx5_esw_flow_attr *esw_attr = attr->esw_attr;
+
+	/* Use indirect table for all IP traffic from UL to VF with vport
+	 * destination when source rewrite flag is set.
+	 */
+	return esw_attr->in_rep->vport == MLX5_VPORT_UPLINK &&
+		mlx5_eswitch_is_vf_vport(esw, vport_num) &&
+		esw->dev == dest_mdev &&
+		attr->ip_version &&
+		attr->flags & MLX5_ESW_ATTR_FLAG_SRC_REWRITE;
+}
+
+u16
+mlx5_esw_indir_table_decap_vport(struct mlx5_flow_attr *attr)
+{
+	struct mlx5_esw_flow_attr *esw_attr = attr->esw_attr;
+
+	return esw_attr->rx_tun_attr ? esw_attr->rx_tun_attr->decap_vport : 0;
+}
+
+static struct mlx5_esw_indir_table_rule *
+mlx5_esw_indir_table_rule_lookup(struct mlx5_esw_indir_table_entry *e,
+				 struct mlx5_esw_flow_attr *attr)
+{
+	struct mlx5_esw_indir_table_rule *rule;
+
+	list_for_each_entry(rule, &e->recirc_rules, list)
+		if (rule->vni == attr->rx_tun_attr->vni &&
+		    !memcmp(&rule->dst_ip, &attr->rx_tun_attr->dst_ip,
+			    sizeof(attr->rx_tun_attr->dst_ip)))
+			goto found;
+	return NULL;
+
+found:
+	refcount_inc(&rule->refcnt);
+	return rule;
+}
+
+static int mlx5_esw_indir_table_rule_get(struct mlx5_eswitch *esw,
+					 struct mlx5_flow_attr *attr,
+					 struct mlx5_flow_spec *spec,
+					 struct mlx5_esw_indir_table_entry *e)
+{
+	struct mlx5_esw_flow_attr *esw_attr = attr->esw_attr;
+	struct mlx5_fs_chains *chains = esw_chains(esw);
+	struct mlx5e_tc_mod_hdr_acts mod_acts = {};
+	struct mlx5_flow_destination dest = {};
+	struct mlx5_esw_indir_table_rule *rule;
+	struct mlx5_flow_act flow_act = {};
+	struct mlx5_flow_spec *rule_spec;
+	struct mlx5_flow_handle *handle;
+	int err = 0;
+	u32 data;
+
+	rule = mlx5_esw_indir_table_rule_lookup(e, esw_attr);
+	if (rule)
+		return 0;
+
+	if (e->recirc_cnt == MLX5_ESW_INDIR_TABLE_RECIRC_IDX_MAX)
+		return -EINVAL;
+
+	rule_spec = kvzalloc(sizeof(*rule_spec), GFP_KERNEL);
+	if (!rule_spec)
+		return -ENOMEM;
+
+	rule = kzalloc(sizeof(*rule), GFP_KERNEL);
+	if (!rule) {
+		err = -ENOMEM;
+		goto out;
+	}
+
+	rule_spec->match_criteria_enable = MLX5_MATCH_OUTER_HEADERS |
+					   MLX5_MATCH_MISC_PARAMETERS |
+					   MLX5_MATCH_MISC_PARAMETERS_2;
+	if (MLX5_CAP_FLOWTABLE_NIC_RX(esw->dev, ft_field_support.outer_ip_version)) {
+		MLX5_SET(fte_match_param, rule_spec->match_criteria,
+			 outer_headers.ip_version, 0xf);
+		MLX5_SET(fte_match_param, rule_spec->match_value, outer_headers.ip_version,
+			 attr->ip_version);
+	} else if (attr->ip_version) {
+		MLX5_SET_TO_ONES(fte_match_param, rule_spec->match_criteria,
+				 outer_headers.ethertype);
+		MLX5_SET(fte_match_param, rule_spec->match_value, outer_headers.ethertype,
+			 (attr->ip_version == 4 ? ETH_P_IP : ETH_P_IPV6));
+	} else {
+		err = -EOPNOTSUPP;
+		goto err_mod_hdr;
+	}
+
+	if (attr->ip_version == 4) {
+		MLX5_SET_TO_ONES(fte_match_param, rule_spec->match_criteria,
+				 outer_headers.dst_ipv4_dst_ipv6.ipv4_layout.ipv4);
+		MLX5_SET(fte_match_param, rule_spec->match_value,
+			 outer_headers.dst_ipv4_dst_ipv6.ipv4_layout.ipv4,
+			 ntohl(esw_attr->rx_tun_attr->dst_ip.v4));
+	} else if (attr->ip_version == 6) {
+		int len = sizeof(struct in6_addr);
+
+		memset(MLX5_ADDR_OF(fte_match_param, rule_spec->match_criteria,
+				    outer_headers.dst_ipv4_dst_ipv6.ipv6_layout.ipv6),
+		       0xff, len);
+		memcpy(MLX5_ADDR_OF(fte_match_param, rule_spec->match_value,
+				    outer_headers.dst_ipv4_dst_ipv6.ipv6_layout.ipv6),
+		       &esw_attr->rx_tun_attr->dst_ip.v6, len);
+	}
+
+	MLX5_SET_TO_ONES(fte_match_param, rule_spec->match_criteria,
+			 misc_parameters.vxlan_vni);
+	MLX5_SET(fte_match_param, rule_spec->match_value, misc_parameters.vxlan_vni,
+		 MLX5_GET(fte_match_param, spec->match_value, misc_parameters.vxlan_vni));
+
+	MLX5_SET(fte_match_param, rule_spec->match_criteria,
+		 misc_parameters_2.metadata_reg_c_0, mlx5_eswitch_get_vport_metadata_mask());
+	MLX5_SET(fte_match_param, rule_spec->match_value, misc_parameters_2.metadata_reg_c_0,
+		 mlx5_eswitch_get_vport_metadata_for_match(esw_attr->in_mdev->priv.eswitch,
+							   MLX5_VPORT_UPLINK));
+
+	/* Modify flow source to recirculate packet */
+	data = mlx5_eswitch_get_vport_metadata_for_set(esw, esw_attr->rx_tun_attr->decap_vport);
+	err = mlx5e_tc_match_to_reg_set(esw->dev, &mod_acts, MLX5_FLOW_NAMESPACE_FDB,
+					VPORT_TO_REG, data);
+	if (err)
+		goto err_mod_hdr;
+
+	flow_act.modify_hdr = mlx5_modify_header_alloc(esw->dev, MLX5_FLOW_NAMESPACE_FDB,
+						       mod_acts.num_actions, mod_acts.actions);
+	if (IS_ERR(flow_act.modify_hdr)) {
+		err = PTR_ERR(flow_act.modify_hdr);
+		goto err_mod_hdr;
+	}
+
+	flow_act.action = MLX5_FLOW_CONTEXT_ACTION_FWD_DEST | MLX5_FLOW_CONTEXT_ACTION_MOD_HDR;
+	flow_act.flags = FLOW_ACT_IGNORE_FLOW_LEVEL | FLOW_ACT_NO_APPEND;
+	dest.type = MLX5_FLOW_DESTINATION_TYPE_FLOW_TABLE;
+	dest.ft = mlx5_chains_get_table(chains, 0, 1, 0);
+	if (!dest.ft) {
+		err = PTR_ERR(dest.ft);
+		goto err_table;
+	}
+	handle = mlx5_add_flow_rules(e->ft, rule_spec, &flow_act, &dest, 1);
+	if (IS_ERR(handle)) {
+		err = PTR_ERR(handle);
+		goto err_handle;
+	}
+
+	dealloc_mod_hdr_actions(&mod_acts);
+	rule->handle = handle;
+	rule->vni = esw_attr->rx_tun_attr->vni;
+	rule->mh = flow_act.modify_hdr;
+	memcpy(&rule->dst_ip, &esw_attr->rx_tun_attr->dst_ip,
+	       sizeof(esw_attr->rx_tun_attr->dst_ip));
+	refcount_set(&rule->refcnt, 1);
+	list_add(&rule->list, &e->recirc_rules);
+	e->recirc_cnt++;
+	goto out;
+
+err_handle:
+	mlx5_chains_put_table(chains, 0, 1, 0);
+err_table:
+	mlx5_modify_header_dealloc(esw->dev, flow_act.modify_hdr);
+err_mod_hdr:
+	kfree(rule);
+out:
+	kfree(rule_spec);
+	return err;
+}
+
+static void mlx5_esw_indir_table_rule_put(struct mlx5_eswitch *esw,
+					  struct mlx5_flow_attr *attr,
+					  struct mlx5_esw_indir_table_entry *e)
+{
+	struct mlx5_esw_flow_attr *esw_attr = attr->esw_attr;
+	struct mlx5_fs_chains *chains = esw_chains(esw);
+	struct mlx5_esw_indir_table_rule *rule;
+
+	list_for_each_entry(rule, &e->recirc_rules, list)
+		if (rule->vni == esw_attr->rx_tun_attr->vni &&
+		    !memcmp(&rule->dst_ip, &esw_attr->rx_tun_attr->dst_ip,
+			    sizeof(esw_attr->rx_tun_attr->dst_ip)))
+			goto found;
+
+	return;
+
+found:
+	if (!refcount_dec_and_test(&rule->refcnt))
+		return;
+
+	mlx5_del_flow_rules(rule->handle);
+	mlx5_chains_put_table(chains, 0, 1, 0);
+	mlx5_modify_header_dealloc(esw->dev, rule->mh);
+	list_del(&rule->list);
+	kfree(rule);
+	e->recirc_cnt--;
+}
+
+static int mlx5_create_indir_recirc_group(struct mlx5_eswitch *esw,
+					  struct mlx5_flow_attr *attr,
+					  struct mlx5_flow_spec *spec,
+					  struct mlx5_esw_indir_table_entry *e)
+{
+	int err = 0, inlen = MLX5_ST_SZ_BYTES(create_flow_group_in);
+	u32 *in, *match;
+
+	in = kvzalloc(inlen, GFP_KERNEL);
+	if (!in)
+		return -ENOMEM;
+
+	MLX5_SET(create_flow_group_in, in, match_criteria_enable, MLX5_MATCH_OUTER_HEADERS |
+		 MLX5_MATCH_MISC_PARAMETERS | MLX5_MATCH_MISC_PARAMETERS_2);
+	match = MLX5_ADDR_OF(create_flow_group_in, in, match_criteria);
+
+	if (MLX5_CAP_FLOWTABLE_NIC_RX(esw->dev, ft_field_support.outer_ip_version))
+		MLX5_SET(fte_match_param, match, outer_headers.ip_version, 0xf);
+	else
+		MLX5_SET_TO_ONES(fte_match_param, match, outer_headers.ethertype);
+
+	if (attr->ip_version == 4) {
+		MLX5_SET_TO_ONES(fte_match_param, match,
+				 outer_headers.dst_ipv4_dst_ipv6.ipv4_layout.ipv4);
+	} else if (attr->ip_version == 6) {
+		memset(MLX5_ADDR_OF(fte_match_param, match,
+				    outer_headers.dst_ipv4_dst_ipv6.ipv6_layout.ipv6),
+		       0xff, sizeof(struct in6_addr));
+	} else {
+		err = -EOPNOTSUPP;
+		goto out;
+	}
+
+	MLX5_SET_TO_ONES(fte_match_param, match, misc_parameters.vxlan_vni);
+	MLX5_SET(fte_match_param, match, misc_parameters_2.metadata_reg_c_0,
+		 mlx5_eswitch_get_vport_metadata_mask());
+	MLX5_SET(create_flow_group_in, in, start_flow_index, 0);
+	MLX5_SET(create_flow_group_in, in, end_flow_index, MLX5_ESW_INDIR_TABLE_RECIRC_IDX_MAX);
+	e->recirc_grp = mlx5_create_flow_group(e->ft, in);
+	if (IS_ERR(e->recirc_grp)) {
+		err = PTR_ERR(e->recirc_grp);
+		goto out;
+	}
+
+	INIT_LIST_HEAD(&e->recirc_rules);
+	e->recirc_cnt = 0;
+
+out:
+	kfree(in);
+	return err;
+}
+
+static int mlx5_create_indir_fwd_group(struct mlx5_eswitch *esw,
+				       struct mlx5_esw_indir_table_entry *e)
+{
+	int err = 0, inlen = MLX5_ST_SZ_BYTES(create_flow_group_in);
+	struct mlx5_flow_destination dest = {};
+	struct mlx5_flow_act flow_act = {};
+	struct mlx5_flow_spec *spec;
+	u32 *in;
+
+	in = kvzalloc(inlen, GFP_KERNEL);
+	if (!in)
+		return -ENOMEM;
+
+	spec = kvzalloc(sizeof(*spec), GFP_KERNEL);
+	if (!spec) {
+		kfree(in);
+		return -ENOMEM;
+	}
+
+	/* Hold one entry */
+	MLX5_SET(create_flow_group_in, in, start_flow_index, MLX5_ESW_INDIR_TABLE_FWD_IDX);
+	MLX5_SET(create_flow_group_in, in, end_flow_index, MLX5_ESW_INDIR_TABLE_FWD_IDX);
+	e->fwd_grp = mlx5_create_flow_group(e->ft, in);
+	if (IS_ERR(e->fwd_grp)) {
+		err = PTR_ERR(e->fwd_grp);
+		goto err_out;
+	}
+
+	flow_act.action = MLX5_FLOW_CONTEXT_ACTION_FWD_DEST;
+	dest.type = MLX5_FLOW_DESTINATION_TYPE_VPORT;
+	dest.vport.num = e->vport;
+	dest.vport.vhca_id = MLX5_CAP_GEN(esw->dev, vhca_id);
+	e->fwd_rule = mlx5_add_flow_rules(e->ft, spec, &flow_act, &dest, 1);
+	if (IS_ERR(e->fwd_rule)) {
+		mlx5_destroy_flow_group(e->fwd_grp);
+		err = PTR_ERR(e->fwd_rule);
+	}
+
+err_out:
+	kfree(spec);
+	kfree(in);
+	return err;
+}
+
+static struct mlx5_esw_indir_table_entry *
+mlx5_esw_indir_table_entry_create(struct mlx5_eswitch *esw, struct mlx5_flow_attr *attr,
+				  struct mlx5_flow_spec *spec, u16 vport, bool decap)
+{
+	struct mlx5_flow_table_attr ft_attr = {};
+	struct mlx5_flow_namespace *root_ns;
+	struct mlx5_esw_indir_table_entry *e;
+	struct mlx5_flow_table *ft;
+	int err = 0;
+
+	root_ns = mlx5_get_flow_namespace(esw->dev, MLX5_FLOW_NAMESPACE_FDB);
+	if (!root_ns)
+		return ERR_PTR(-ENOENT);
+
+	e = kzalloc(sizeof(*e), GFP_KERNEL);
+	if (!e)
+		return ERR_PTR(-ENOMEM);
+
+	ft_attr.prio = FDB_TC_OFFLOAD;
+	ft_attr.max_fte = MLX5_ESW_INDIR_TABLE_SIZE;
+	ft_attr.flags = MLX5_FLOW_TABLE_UNMANAGED;
+	ft_attr.level = 1;
+
+	ft = mlx5_create_flow_table(root_ns, &ft_attr);
+	if (IS_ERR(ft)) {
+		err = PTR_ERR(ft);
+		goto tbl_err;
+	}
+	e->ft = ft;
+	e->vport = vport;
+	e->ip_version = attr->ip_version;
+	e->fwd_ref = !decap;
+
+	err = mlx5_create_indir_recirc_group(esw, attr, spec, e);
+	if (err)
+		goto recirc_grp_err;
+
+	if (decap) {
+		err = mlx5_esw_indir_table_rule_get(esw, attr, spec, e);
+		if (err)
+			goto recirc_rule_err;
+	}
+
+	err = mlx5_create_indir_fwd_group(esw, e);
+	if (err)
+		goto fwd_grp_err;
+
+	hash_add(esw->fdb_table.offloads.indir->table, &e->hlist,
+		 vport << 16 | attr->ip_version);
+
+	return e;
+
+fwd_grp_err:
+	if (decap)
+		mlx5_esw_indir_table_rule_put(esw, attr, e);
+recirc_rule_err:
+	mlx5_destroy_flow_group(e->recirc_grp);
+recirc_grp_err:
+	mlx5_destroy_flow_table(e->ft);
+tbl_err:
+	kfree(e);
+	return ERR_PTR(err);
+}
+
+static struct mlx5_esw_indir_table_entry *
+mlx5_esw_indir_table_entry_lookup(struct mlx5_eswitch *esw, u16 vport, u8 ip_version)
+{
+	struct mlx5_esw_indir_table_entry *e;
+	u32 key = vport << 16 | ip_version;
+
+	hash_for_each_possible(esw->fdb_table.offloads.indir->table, e, hlist, key)
+		if (e->vport == vport && e->ip_version == ip_version)
+			return e;
+
+	return NULL;
+}
+
+struct mlx5_flow_table *mlx5_esw_indir_table_get(struct mlx5_eswitch *esw,
+						 struct mlx5_flow_attr *attr,
+						 struct mlx5_flow_spec *spec,
+						 u16 vport, bool decap)
+{
+	struct mlx5_esw_indir_table_entry *e;
+	int err;
+
+	mutex_lock(&esw->fdb_table.offloads.indir->lock);
+	e = mlx5_esw_indir_table_entry_lookup(esw, vport, attr->ip_version);
+	if (e) {
+		if (!decap) {
+			e->fwd_ref++;
+		} else {
+			err = mlx5_esw_indir_table_rule_get(esw, attr, spec, e);
+			if (err)
+				goto out_err;
+		}
+	} else {
+		e = mlx5_esw_indir_table_entry_create(esw, attr, spec, vport, decap);
+		if (IS_ERR(e)) {
+			err = PTR_ERR(e);
+			esw_warn(esw->dev, "Failed to create indirection table, err %d.\n", err);
+			goto out_err;
+		}
+	}
+	mutex_unlock(&esw->fdb_table.offloads.indir->lock);
+	return e->ft;
+
+out_err:
+	mutex_unlock(&esw->fdb_table.offloads.indir->lock);
+	return ERR_PTR(err);
+}
+
+void mlx5_esw_indir_table_put(struct mlx5_eswitch *esw,
+			      struct mlx5_flow_attr *attr,
+			      u16 vport, bool decap)
+{
+	struct mlx5_esw_indir_table_entry *e;
+
+	mutex_lock(&esw->fdb_table.offloads.indir->lock);
+	e = mlx5_esw_indir_table_entry_lookup(esw, vport, attr->ip_version);
+	if (!e)
+		goto out;
+
+	if (!decap)
+		e->fwd_ref--;
+	else
+		mlx5_esw_indir_table_rule_put(esw, attr, e);
+
+	if (e->fwd_ref || e->recirc_cnt)
+		goto out;
+
+	hash_del(&e->hlist);
+	mlx5_destroy_flow_group(e->recirc_grp);
+	mlx5_del_flow_rules(e->fwd_rule);
+	mlx5_destroy_flow_group(e->fwd_grp);
+	mlx5_destroy_flow_table(e->ft);
+	kfree(e);
+out:
+	mutex_unlock(&esw->fdb_table.offloads.indir->lock);
+}
diff --git a/drivers/net/ethernet/mellanox/mlx5/core/esw/indir_table.h b/drivers/net/ethernet/mellanox/mlx5/core/esw/indir_table.h
new file mode 100644
index 000000000000..cb9eafd1b4ee
--- /dev/null
+++ b/drivers/net/ethernet/mellanox/mlx5/core/esw/indir_table.h
@@ -0,0 +1,76 @@
+/* SPDX-License-Identifier: GPL-2.0 OR Linux-OpenIB */
+/* Copyright (c) 2021 Mellanox Technologies. */
+
+#ifndef __MLX5_ESW_FT_H__
+#define __MLX5_ESW_FT_H__
+
+#ifdef CONFIG_MLX5_CLS_ACT
+
+struct mlx5_esw_indir_table *
+mlx5_esw_indir_table_init(void);
+void
+mlx5_esw_indir_table_destroy(struct mlx5_esw_indir_table *indir);
+
+struct mlx5_flow_table *mlx5_esw_indir_table_get(struct mlx5_eswitch *esw,
+						 struct mlx5_flow_attr *attr,
+						 struct mlx5_flow_spec *spec,
+						 u16 vport, bool decap);
+void mlx5_esw_indir_table_put(struct mlx5_eswitch *esw,
+			      struct mlx5_flow_attr *attr,
+			      u16 vport, bool decap);
+
+bool
+mlx5_esw_indir_table_needed(struct mlx5_eswitch *esw,
+			    struct mlx5_flow_attr *attr,
+			    u16 vport_num,
+			    struct mlx5_core_dev *dest_mdev);
+
+u16
+mlx5_esw_indir_table_decap_vport(struct mlx5_flow_attr *attr);
+
+#else
+/* indir API stubs */
+struct mlx5_esw_indir_table *
+mlx5_esw_indir_table_init(void)
+{
+	return NULL;
+}
+
+void
+mlx5_esw_indir_table_destroy(struct mlx5_esw_indir_table *indir)
+{
+}
+
+static inline struct mlx5_flow_table *
+mlx5_esw_indir_table_get(struct mlx5_eswitch *esw,
+			 struct mlx5_flow_attr *attr,
+			 struct mlx5_flow_spec *spec,
+			 u16 vport, bool decap)
+{
+	return ERR_PTR(-EOPNOTSUPP);
+}
+
+static inline void
+mlx5_esw_indir_table_put(struct mlx5_eswitch *esw,
+			 struct mlx5_flow_attr *attr,
+			 u16 vport, bool decap)
+{
+}
+
+bool
+mlx5_esw_indir_table_needed(struct mlx5_eswitch *esw,
+			    struct mlx5_flow_attr *attr,
+			    u16 vport_num,
+			    struct mlx5_core_dev *dest_mdev)
+{
+	return false;
+}
+
+static inline u16
+mlx5_esw_indir_table_decap_vport(struct mlx5_flow_attr *attr)
+{
+	return 0;
+}
+#endif
+
+#endif /* __MLX5_ESW_FT_H__ */
diff --git a/drivers/net/ethernet/mellanox/mlx5/core/eswitch.h b/drivers/net/ethernet/mellanox/mlx5/core/eswitch.h
index 1ab34751329e..c2361c5b824c 100644
--- a/drivers/net/ethernet/mellanox/mlx5/core/eswitch.h
+++ b/drivers/net/ethernet/mellanox/mlx5/core/eswitch.h
@@ -161,6 +161,8 @@ struct mlx5_vport {
 	struct devlink_port *dl_port;
 };
 
+struct mlx5_esw_indir_table;
+
 struct mlx5_eswitch_fdb {
 	union {
 		struct legacy_fdb {
@@ -191,6 +193,8 @@ struct mlx5_eswitch_fdb {
 				struct mutex lock;
 			} vports;
 
+			struct mlx5_esw_indir_table *indir;
+
 		} offloads;
 	};
 	u32 flags;
@@ -418,6 +422,7 @@ struct mlx5_esw_flow_attr {
 		struct mlx5_core_dev *mdev;
 		struct mlx5_termtbl_handle *termtbl;
 	} dests[MLX5_MAX_FLOW_FWD_VPORTS];
+	struct mlx5_rx_tun_attr *rx_tun_attr;
 	struct mlx5_pkt_reformat *decap_pkt_reformat;
 };
 
diff --git a/drivers/net/ethernet/mellanox/mlx5/core/eswitch_offloads.c b/drivers/net/ethernet/mellanox/mlx5/core/eswitch_offloads.c
index 1b18f624e04a..da843eab5c07 100644
--- a/drivers/net/ethernet/mellanox/mlx5/core/eswitch_offloads.c
+++ b/drivers/net/ethernet/mellanox/mlx5/core/eswitch_offloads.c
@@ -38,6 +38,7 @@
 #include <linux/mlx5/fs.h>
 #include "mlx5_core.h"
 #include "eswitch.h"
+#include "esw/indir_table.h"
 #include "esw/acl/ofld.h"
 #include "rdma.h"
 #include "en.h"
@@ -2342,12 +2343,20 @@ static void esw_destroy_uplink_offloads_acl_tables(struct mlx5_eswitch *esw)
 
 static int esw_offloads_steering_init(struct mlx5_eswitch *esw)
 {
+	struct mlx5_esw_indir_table *indir;
 	int err;
 
 	memset(&esw->fdb_table.offloads, 0, sizeof(struct offloads_fdb));
 	mutex_init(&esw->fdb_table.offloads.vports.lock);
 	hash_init(esw->fdb_table.offloads.vports.table);
 
+	indir = mlx5_esw_indir_table_init();
+	if (IS_ERR(indir)) {
+		err = PTR_ERR(indir);
+		goto create_indir_err;
+	}
+	esw->fdb_table.offloads.indir = indir;
+
 	err = esw_create_uplink_offloads_acl_tables(esw);
 	if (err)
 		goto create_acl_err;
@@ -2379,6 +2388,8 @@ create_restore_err:
 create_offloads_err:
 	esw_destroy_uplink_offloads_acl_tables(esw);
 create_acl_err:
+	mlx5_esw_indir_table_destroy(esw->fdb_table.offloads.indir);
+create_indir_err:
 	mutex_destroy(&esw->fdb_table.offloads.vports.lock);
 	return err;
 }
@@ -2390,6 +2401,7 @@ static void esw_offloads_steering_cleanup(struct mlx5_eswitch *esw)
 	esw_destroy_restore_table(esw);
 	esw_destroy_offloads_table(esw);
 	esw_destroy_uplink_offloads_acl_tables(esw);
+	mlx5_esw_indir_table_destroy(esw->fdb_table.offloads.indir);
 	mutex_destroy(&esw->fdb_table.offloads.vports.lock);
 }