diff --git a/drivers/net/tap.c b/drivers/net/tap.c
index bfd4ded0a53f..773a3fea8f0e 100644
--- a/drivers/net/tap.c
+++ b/drivers/net/tap.c
@@ -777,13 +777,16 @@ static ssize_t tap_put_user(struct tap_queue *q,
 	int total;
 
 	if (q->flags & IFF_VNET_HDR) {
+		int vlan_hlen = skb_vlan_tag_present(skb) ? VLAN_HLEN : 0;
 		struct virtio_net_hdr vnet_hdr;
+
 		vnet_hdr_len = READ_ONCE(q->vnet_hdr_sz);
 		if (iov_iter_count(iter) < vnet_hdr_len)
 			return -EINVAL;
 
 		if (virtio_net_hdr_from_skb(skb, &vnet_hdr,
-					    tap_is_little_endian(q), true))
+					    tap_is_little_endian(q), true,
+					    vlan_hlen))
 			BUG();
 
 		if (copy_to_iter(&vnet_hdr, sizeof(vnet_hdr), iter) !=
diff --git a/drivers/net/tun.c b/drivers/net/tun.c
index 3d9ad11e4f28..cb17ffadfc30 100644
--- a/drivers/net/tun.c
+++ b/drivers/net/tun.c
@@ -1648,7 +1648,8 @@ static ssize_t tun_put_user(struct tun_struct *tun,
 			return -EINVAL;
 
 		if (virtio_net_hdr_from_skb(skb, &gso,
-					    tun_is_little_endian(tun), true)) {
+					    tun_is_little_endian(tun), true,
+					    vlan_hlen)) {
 			struct skb_shared_info *sinfo = skb_shinfo(skb);
 			pr_err("unexpected GSO type: "
 			       "0x%x, gso_size %d, hdr_len %d\n",
diff --git a/drivers/net/virtio_net.c b/drivers/net/virtio_net.c
index 9e93e7a5df7e..910c46b47769 100644
--- a/drivers/net/virtio_net.c
+++ b/drivers/net/virtio_net.c
@@ -1237,7 +1237,8 @@ static int xmit_skb(struct send_queue *sq, struct sk_buff *skb)
 		hdr = skb_vnet_hdr(skb);
 
 	if (virtio_net_hdr_from_skb(skb, &hdr->hdr,
-				    virtio_is_little_endian(vi->vdev), false))
+				    virtio_is_little_endian(vi->vdev), false,
+				    0))
 		BUG();
 
 	if (vi->mergeable_rx_bufs)
diff --git a/include/linux/virtio_net.h b/include/linux/virtio_net.h
index f144216febc6..9397628a1967 100644
--- a/include/linux/virtio_net.h
+++ b/include/linux/virtio_net.h
@@ -58,7 +58,8 @@ static inline int virtio_net_hdr_to_skb(struct sk_buff *skb,
 static inline int virtio_net_hdr_from_skb(const struct sk_buff *skb,
 					  struct virtio_net_hdr *hdr,
 					  bool little_endian,
-					  bool has_data_valid)
+					  bool has_data_valid,
+					  int vlan_hlen)
 {
 	memset(hdr, 0, sizeof(*hdr));   /* no info leak */
 
@@ -83,12 +84,8 @@ static inline int virtio_net_hdr_from_skb(const struct sk_buff *skb,
 
 	if (skb->ip_summed == CHECKSUM_PARTIAL) {
 		hdr->flags = VIRTIO_NET_HDR_F_NEEDS_CSUM;
-		if (skb_vlan_tag_present(skb))
-			hdr->csum_start = __cpu_to_virtio16(little_endian,
-				skb_checksum_start_offset(skb) + VLAN_HLEN);
-		else
-			hdr->csum_start = __cpu_to_virtio16(little_endian,
-				skb_checksum_start_offset(skb));
+		hdr->csum_start = __cpu_to_virtio16(little_endian,
+			skb_checksum_start_offset(skb) + vlan_hlen);
 		hdr->csum_offset = __cpu_to_virtio16(little_endian,
 				skb->csum_offset);
 	} else if (has_data_valid &&
diff --git a/net/packet/af_packet.c b/net/packet/af_packet.c
index 7806e166669a..4fe2e34522d6 100644
--- a/net/packet/af_packet.c
+++ b/net/packet/af_packet.c
@@ -2046,7 +2046,7 @@ static int packet_rcv_vnet(struct msghdr *msg, const struct sk_buff *skb,
 		return -EINVAL;
 	*len -= sizeof(vnet_hdr);
 
-	if (virtio_net_hdr_from_skb(skb, &vnet_hdr, vio_le(), true))
+	if (virtio_net_hdr_from_skb(skb, &vnet_hdr, vio_le(), true, 0))
 		return -EINVAL;
 
 	return memcpy_to_msg(msg, (void *)&vnet_hdr, sizeof(vnet_hdr));
@@ -2313,7 +2313,7 @@ static int tpacket_rcv(struct sk_buff *skb, struct net_device *dev,
 	if (do_vnet) {
 		if (virtio_net_hdr_from_skb(skb, h.raw + macoff -
 					    sizeof(struct virtio_net_hdr),
-					    vio_le(), true)) {
+					    vio_le(), true, 0)) {
 			spin_lock(&sk->sk_receive_queue.lock);
 			goto drop_n_account;
 		}