diff --git a/drivers/net/ethernet/mellanox/mlx5/core/Makefile b/drivers/net/ethernet/mellanox/mlx5/core/Makefile
index dd4b44a54712..889128638763 100644
--- a/drivers/net/ethernet/mellanox/mlx5/core/Makefile
+++ b/drivers/net/ethernet/mellanox/mlx5/core/Makefile
@@ -92,7 +92,7 @@ mlx5_core-$(CONFIG_MLX5_CORE_IPOIB) += ipoib/ipoib.o ipoib/ethtool.o ipoib/ipoib
 #
 mlx5_core-$(CONFIG_MLX5_FPGA) += fpga/cmd.o fpga/core.o fpga/conn.o fpga/sdk.o
 
-mlx5_core-$(CONFIG_MLX5_EN_MACSEC) += en_accel/macsec.o
+mlx5_core-$(CONFIG_MLX5_EN_MACSEC) += en_accel/macsec.o en_accel/macsec_fs.o
 
 mlx5_core-$(CONFIG_MLX5_EN_IPSEC) += en_accel/ipsec.o en_accel/ipsec_rxtx.o \
 				     en_accel/ipsec_stats.o en_accel/ipsec_fs.o \
diff --git a/drivers/net/ethernet/mellanox/mlx5/core/en_accel/macsec.c b/drivers/net/ethernet/mellanox/mlx5/core/en_accel/macsec.c
index f23ff25b2a1b..a3ac410f137e 100644
--- a/drivers/net/ethernet/mellanox/mlx5/core/en_accel/macsec.c
+++ b/drivers/net/ethernet/mellanox/mlx5/core/en_accel/macsec.c
@@ -7,6 +7,7 @@
 #include "en.h"
 #include "lib/mlx5.h"
 #include "en_accel/macsec.h"
+#include "en_accel/macsec_fs.h"
 
 #define MLX5_MACSEC_ASO_INC_SN  0x2
 #define MLX5_MACSEC_ASO_REG_C_4_5 0x2
@@ -18,9 +19,12 @@ struct mlx5e_macsec_sa {
 	u32 enc_key_id;
 	u32 next_pn;
 	sci_t sci;
+
+	struct mlx5e_macsec_tx_rule *tx_rule;
 };
 
 struct mlx5e_macsec {
+	struct mlx5e_macsec_fs *macsec_fs;
 	struct mlx5e_macsec_sa *tx_sa[MACSEC_NUM_AN];
 	struct mutex lock; /* Protects mlx5e_macsec internal contexts */
 
@@ -90,18 +94,26 @@ static void mlx5e_macsec_destroy_object(struct mlx5_core_dev *mdev, u32 macsec_o
 	mlx5_cmd_exec(mdev, in, sizeof(in), out, sizeof(out));
 }
 
-static void mlx5e_macsec_cleanup_object(struct mlx5e_macsec *macsec,
-					struct mlx5e_macsec_sa *sa)
+static void mlx5e_macsec_cleanup_sa(struct mlx5e_macsec *macsec, struct mlx5e_macsec_sa *sa)
 {
+
+	if (!sa->tx_rule)
+		return;
+
+	mlx5e_macsec_fs_del_rule(macsec->macsec_fs, sa->tx_rule,
+				 MLX5_ACCEL_MACSEC_ACTION_ENCRYPT);
 	mlx5e_macsec_destroy_object(macsec->mdev, sa->macsec_obj_id);
+	sa->tx_rule = NULL;
 }
 
-static int mlx5e_macsec_init_object(struct macsec_context *ctx,
-				    struct mlx5e_macsec_sa *sa,
-				    bool encrypt)
+static int mlx5e_macsec_init_sa(struct macsec_context *ctx,
+				struct mlx5e_macsec_sa *sa,
+				bool encrypt)
 {
 	struct mlx5e_priv *priv = netdev_priv(ctx->netdev);
 	struct mlx5e_macsec *macsec = priv->macsec;
+	struct mlx5_macsec_rule_attrs rule_attrs;
+	struct mlx5e_macsec_tx_rule *tx_rule;
 	struct mlx5_core_dev *mdev = priv->mdev;
 	struct mlx5_macsec_obj_attrs obj_attrs;
 	int err;
@@ -116,7 +128,21 @@ static int mlx5e_macsec_init_object(struct macsec_context *ctx,
 	if (err)
 		return err;
 
+	rule_attrs.macsec_obj_id = sa->macsec_obj_id;
+	rule_attrs.action = MLX5_ACCEL_MACSEC_ACTION_ENCRYPT;
+
+	tx_rule = mlx5e_macsec_fs_add_rule(macsec->macsec_fs, ctx, &rule_attrs);
+	if (IS_ERR_OR_NULL(tx_rule))
+		goto destroy_macsec_object;
+
+	sa->tx_rule = tx_rule;
+
 	return 0;
+
+destroy_macsec_object:
+	mlx5e_macsec_destroy_object(mdev, sa->macsec_obj_id);
+
+	return err;
 }
 
 static int mlx5e_macsec_add_txsa(struct macsec_context *ctx)
@@ -168,7 +194,7 @@ static int mlx5e_macsec_add_txsa(struct macsec_context *ctx)
 	    !tx_sa->active)
 		goto out;
 
-	err = mlx5e_macsec_init_object(ctx, tx_sa, tx_sc->encrypt);
+	err = mlx5e_macsec_init_sa(ctx, tx_sa, tx_sc->encrypt);
 	if (err)
 		goto destroy_encryption_key;
 
@@ -228,15 +254,17 @@ static int mlx5e_macsec_upd_txsa(struct macsec_context *ctx)
 		goto out;
 
 	if (ctx_tx_sa->active) {
-		err = mlx5e_macsec_init_object(ctx, tx_sa, tx_sc->encrypt);
+		err = mlx5e_macsec_init_sa(ctx, tx_sa, tx_sc->encrypt);
 		if (err)
 			goto out;
 	} else {
-		mlx5e_macsec_cleanup_object(macsec, tx_sa);
+		if (!tx_sa->tx_rule)
+			return -EINVAL;
+
+		mlx5e_macsec_cleanup_sa(macsec, tx_sa);
 	}
 
 	tx_sa->active = ctx_tx_sa->active;
-
 out:
 	mutex_unlock(&macsec->lock);
 
@@ -246,7 +274,6 @@ out:
 static int mlx5e_macsec_del_txsa(struct macsec_context *ctx)
 {
 	struct mlx5e_priv *priv = netdev_priv(ctx->netdev);
-	struct mlx5_core_dev *mdev = priv->mdev;
 	u8 assoc_num = ctx->sa.assoc_num;
 	struct mlx5e_macsec_sa *tx_sa;
 	struct mlx5e_macsec *macsec;
@@ -266,10 +293,8 @@ static int mlx5e_macsec_del_txsa(struct macsec_context *ctx)
 		goto out;
 	}
 
-	mlx5e_macsec_cleanup_object(macsec, tx_sa);
-
-	mlx5_destroy_encryption_key(mdev, tx_sa->enc_key_id);
-
+	mlx5e_macsec_cleanup_sa(macsec, tx_sa);
+	mlx5_destroy_encryption_key(macsec->mdev, tx_sa->enc_key_id);
 	kfree(tx_sa);
 	macsec->tx_sa[assoc_num] = NULL;
 
@@ -334,6 +359,7 @@ int mlx5e_macsec_init(struct mlx5e_priv *priv)
 {
 	struct mlx5_core_dev *mdev = priv->mdev;
 	struct mlx5e_macsec *macsec = NULL;
+	struct mlx5e_macsec_fs *macsec_fs;
 	int err;
 
 	if (!mlx5e_is_macsec_device(priv->mdev)) {
@@ -359,12 +385,21 @@ int mlx5e_macsec_init(struct mlx5e_priv *priv)
 
 	macsec->mdev = mdev;
 
+	macsec_fs = mlx5e_macsec_fs_init(mdev, priv->netdev);
+	if (IS_ERR_OR_NULL(macsec_fs))
+		goto err_out;
+
+	macsec->macsec_fs = macsec_fs;
+
 	mlx5_core_dbg(mdev, "MACsec attached to netdevice\n");
 
 	return 0;
 
+err_out:
+	mlx5_core_dealloc_pd(priv->mdev, macsec->aso_pdn);
 err_pd:
 	kfree(macsec);
+	priv->macsec = NULL;
 	return err;
 }
 
@@ -375,6 +410,8 @@ void mlx5e_macsec_cleanup(struct mlx5e_priv *priv)
 	if (!macsec)
 		return;
 
+	mlx5e_macsec_fs_cleanup(macsec->macsec_fs);
+
 	priv->macsec = NULL;
 
 	mlx5_core_dealloc_pd(priv->mdev, macsec->aso_pdn);
diff --git a/drivers/net/ethernet/mellanox/mlx5/core/en_accel/macsec_fs.c b/drivers/net/ethernet/mellanox/mlx5/core/en_accel/macsec_fs.c
new file mode 100644
index 000000000000..5c2397c34318
--- /dev/null
+++ b/drivers/net/ethernet/mellanox/mlx5/core/en_accel/macsec_fs.c
@@ -0,0 +1,676 @@
+// SPDX-License-Identifier: GPL-2.0 OR Linux-OpenIB
+/* Copyright (c) 2022, NVIDIA CORPORATION & AFFILIATES. All rights reserved. */
+
+#include <net/macsec.h>
+#include <linux/netdevice.h>
+#include <linux/mlx5/qp.h>
+#include "fs_core.h"
+#include "en/fs.h"
+#include "en_accel/macsec_fs.h"
+#include "mlx5_core.h"
+
+/* MACsec TX flow steering */
+#define CRYPTO_NUM_MAXSEC_FTE BIT(15)
+#define CRYPTO_TABLE_DEFAULT_RULE_GROUP_SIZE 1
+
+#define TX_CRYPTO_TABLE_LEVEL 0
+#define TX_CRYPTO_TABLE_NUM_GROUPS 3
+#define TX_CRYPTO_TABLE_MKE_GROUP_SIZE 1
+#define TX_CRYPTO_TABLE_SA_GROUP_SIZE \
+	(CRYPTO_NUM_MAXSEC_FTE - (TX_CRYPTO_TABLE_MKE_GROUP_SIZE + \
+				  CRYPTO_TABLE_DEFAULT_RULE_GROUP_SIZE))
+#define TX_CHECK_TABLE_LEVEL 1
+#define TX_CHECK_TABLE_NUM_FTE 2
+
+#define MLX5_MACSEC_TAG_LEN 8 /* SecTAG length with ethertype and without the optional SCI */
+
+#define MLX5_ETH_WQE_FT_META_MACSEC_MASK 0x3E
+
+struct mlx5_sectag_header {
+	__be16 ethertype;
+	u8 tci_an;
+	u8 sl;
+	u32 pn;
+	u8 sci[MACSEC_SCI_LEN]; /* optional */
+}  __packed;
+
+struct mlx5e_macsec_tx_rule {
+	struct mlx5_flow_handle *rule;
+	struct mlx5_pkt_reformat *pkt_reformat;
+	u32 fs_id;
+};
+
+struct mlx5e_macsec_tx {
+	struct mlx5e_flow_table ft_crypto;
+	struct mlx5_flow_handle *crypto_miss_rule;
+	struct mlx5_flow_handle *crypto_mke_rule;
+
+	struct mlx5_flow_table *ft_check;
+	struct mlx5_flow_group  *ft_check_group;
+	struct mlx5_fc *check_miss_rule_counter;
+	struct mlx5_flow_handle *check_miss_rule;
+	struct mlx5_fc *check_rule_counter;
+	struct mlx5_flow_handle *check_rule;
+
+	struct ida tx_halloc;
+
+	u32 refcnt;
+};
+
+struct mlx5e_macsec_fs {
+	struct mlx5_core_dev *mdev;
+	struct net_device *netdev;
+	struct mlx5e_macsec_tx *tx_fs;
+};
+
+static void macsec_fs_tx_destroy(struct mlx5e_macsec_fs *macsec_fs)
+{
+	struct mlx5e_macsec_tx *tx_fs = macsec_fs->tx_fs;
+
+	/* Tx check table */
+	if (tx_fs->check_rule) {
+		mlx5_del_flow_rules(tx_fs->check_rule);
+		tx_fs->check_rule = NULL;
+	}
+
+	if (tx_fs->check_miss_rule) {
+		mlx5_del_flow_rules(tx_fs->check_miss_rule);
+		tx_fs->check_miss_rule = NULL;
+	}
+
+	if (tx_fs->ft_check_group) {
+		mlx5_destroy_flow_group(tx_fs->ft_check_group);
+		tx_fs->ft_check_group = NULL;
+	}
+
+	if (tx_fs->ft_check) {
+		mlx5_destroy_flow_table(tx_fs->ft_check);
+		tx_fs->ft_check = NULL;
+	}
+
+	/* Tx crypto table */
+	if (tx_fs->crypto_mke_rule) {
+		mlx5_del_flow_rules(tx_fs->crypto_mke_rule);
+		tx_fs->crypto_mke_rule = NULL;
+	}
+
+	if (tx_fs->crypto_miss_rule) {
+		mlx5_del_flow_rules(tx_fs->crypto_miss_rule);
+		tx_fs->crypto_miss_rule = NULL;
+	}
+
+	mlx5e_destroy_flow_table(&tx_fs->ft_crypto);
+}
+
+static int macsec_fs_tx_create_crypto_table_groups(struct mlx5e_flow_table *ft)
+{
+	int inlen = MLX5_ST_SZ_BYTES(create_flow_group_in);
+	int mclen = MLX5_ST_SZ_BYTES(fte_match_param);
+	int ix = 0;
+	u32 *in;
+	int err;
+	u8 *mc;
+
+	ft->g = kcalloc(TX_CRYPTO_TABLE_NUM_GROUPS, sizeof(*ft->g), GFP_KERNEL);
+	if (!ft->g)
+		return -ENOMEM;
+	in = kvzalloc(inlen, GFP_KERNEL);
+
+	if (!in) {
+		kfree(ft->g);
+		return -ENOMEM;
+	}
+
+	mc = MLX5_ADDR_OF(create_flow_group_in, in, match_criteria);
+
+	/* Flow Group for MKE match */
+	MLX5_SET_CFG(in, match_criteria_enable, MLX5_MATCH_OUTER_HEADERS);
+	MLX5_SET_TO_ONES(fte_match_param, mc, outer_headers.ethertype);
+
+	MLX5_SET_CFG(in, start_flow_index, ix);
+	ix += TX_CRYPTO_TABLE_MKE_GROUP_SIZE;
+	MLX5_SET_CFG(in, end_flow_index, ix - 1);
+	ft->g[ft->num_groups] = mlx5_create_flow_group(ft->t, in);
+	if (IS_ERR(ft->g[ft->num_groups]))
+		goto err;
+	ft->num_groups++;
+
+	/* Flow Group for SA rules */
+	memset(in, 0, inlen);
+	memset(mc, 0, mclen);
+	MLX5_SET_CFG(in, match_criteria_enable, MLX5_MATCH_MISC_PARAMETERS_2);
+	MLX5_SET(fte_match_param, mc, misc_parameters_2.metadata_reg_a,
+		 MLX5_ETH_WQE_FT_META_MACSEC_MASK);
+
+	MLX5_SET_CFG(in, start_flow_index, ix);
+	ix += TX_CRYPTO_TABLE_SA_GROUP_SIZE;
+	MLX5_SET_CFG(in, end_flow_index, ix - 1);
+	ft->g[ft->num_groups] = mlx5_create_flow_group(ft->t, in);
+	if (IS_ERR(ft->g[ft->num_groups]))
+		goto err;
+	ft->num_groups++;
+
+	/* Flow Group for l2 traps */
+	memset(in, 0, inlen);
+	memset(mc, 0, mclen);
+	MLX5_SET_CFG(in, start_flow_index, ix);
+	ix += CRYPTO_TABLE_DEFAULT_RULE_GROUP_SIZE;
+	MLX5_SET_CFG(in, end_flow_index, ix - 1);
+	ft->g[ft->num_groups] = mlx5_create_flow_group(ft->t, in);
+	if (IS_ERR(ft->g[ft->num_groups]))
+		goto err;
+	ft->num_groups++;
+
+	kvfree(in);
+	return 0;
+
+err:
+	err = PTR_ERR(ft->g[ft->num_groups]);
+	ft->g[ft->num_groups] = NULL;
+	kvfree(in);
+
+	return err;
+}
+
+static struct mlx5_flow_table
+	*macsec_fs_auto_group_table_create(struct mlx5_flow_namespace *ns, int flags,
+					   int level, int max_fte)
+{
+	struct mlx5_flow_table_attr ft_attr = {};
+	struct mlx5_flow_table *fdb = NULL;
+
+	/* reserve entry for the match all miss group and rule */
+	ft_attr.autogroup.num_reserved_entries = 1;
+	ft_attr.autogroup.max_num_groups = 1;
+	ft_attr.prio = 0;
+	ft_attr.flags = flags;
+	ft_attr.level = level;
+	ft_attr.max_fte = max_fte;
+
+	fdb = mlx5_create_auto_grouped_flow_table(ns, &ft_attr);
+
+	return fdb;
+}
+
+static int macsec_fs_tx_create(struct mlx5e_macsec_fs *macsec_fs)
+{
+	int inlen = MLX5_ST_SZ_BYTES(create_flow_group_in);
+	struct mlx5e_macsec_tx *tx_fs = macsec_fs->tx_fs;
+	struct net_device *netdev = macsec_fs->netdev;
+	struct mlx5_flow_table_attr ft_attr = {};
+	struct mlx5_flow_destination dest = {};
+	struct mlx5_flow_act flow_act = {};
+	struct mlx5e_flow_table *ft_crypto;
+	struct mlx5_flow_table *flow_table;
+	struct mlx5_flow_group *flow_group;
+	struct mlx5_flow_namespace *ns;
+	struct mlx5_flow_handle *rule;
+	struct mlx5_flow_spec *spec;
+	u32 *flow_group_in;
+	int err = 0;
+
+	ns = mlx5_get_flow_namespace(macsec_fs->mdev, MLX5_FLOW_NAMESPACE_EGRESS_MACSEC);
+	if (!ns)
+		return -ENOMEM;
+
+	spec = kvzalloc(sizeof(*spec), GFP_KERNEL);
+	if (!spec)
+		return -ENOMEM;
+
+	flow_group_in = kvzalloc(inlen, GFP_KERNEL);
+	if (!flow_group_in)
+		goto out_spec;
+
+	ft_crypto = &tx_fs->ft_crypto;
+
+	/* Tx crypto table  */
+	ft_attr.flags = MLX5_FLOW_TABLE_TUNNEL_EN_REFORMAT;
+	ft_attr.level = TX_CRYPTO_TABLE_LEVEL;
+	ft_attr.max_fte = CRYPTO_NUM_MAXSEC_FTE;
+
+	flow_table = mlx5_create_flow_table(ns, &ft_attr);
+	if (IS_ERR(flow_table)) {
+		err = PTR_ERR(flow_table);
+		netdev_err(netdev, "Failed to create MACsec Tx crypto table err(%d)\n", err);
+		goto out_flow_group;
+	}
+	ft_crypto->t = flow_table;
+
+	/* Tx crypto table groups */
+	err = macsec_fs_tx_create_crypto_table_groups(ft_crypto);
+	if (err) {
+		netdev_err(netdev,
+			   "Failed to create default flow group for MACsec Tx crypto table err(%d)\n",
+			   err);
+		goto err;
+	}
+
+	/* Tx crypto table MKE rule - MKE packets shouldn't be offloaded */
+	memset(&flow_act, 0, sizeof(flow_act));
+	memset(spec, 0, sizeof(*spec));
+	spec->match_criteria_enable = MLX5_MATCH_OUTER_HEADERS;
+
+	MLX5_SET_TO_ONES(fte_match_param, spec->match_criteria, outer_headers.ethertype);
+	MLX5_SET(fte_match_param, spec->match_value, outer_headers.ethertype, ETH_P_PAE);
+	flow_act.action = MLX5_FLOW_CONTEXT_ACTION_ALLOW;
+
+	rule = mlx5_add_flow_rules(ft_crypto->t, spec, &flow_act, NULL, 0);
+	if (IS_ERR(rule)) {
+		err = PTR_ERR(rule);
+		netdev_err(netdev, "Failed to add MACsec TX MKE rule, err=%d\n", err);
+		goto err;
+	}
+	tx_fs->crypto_mke_rule = rule;
+
+	/* Tx crypto table Default miss rule */
+	memset(&flow_act, 0, sizeof(flow_act));
+	flow_act.action = MLX5_FLOW_CONTEXT_ACTION_ALLOW;
+	rule = mlx5_add_flow_rules(ft_crypto->t, NULL, &flow_act, NULL, 0);
+	if (IS_ERR(rule)) {
+		err = PTR_ERR(rule);
+		netdev_err(netdev, "Failed to add MACsec Tx table default miss rule %d\n", err);
+		goto err;
+	}
+	tx_fs->crypto_miss_rule = rule;
+
+	/* Tx check table */
+	flow_table = macsec_fs_auto_group_table_create(ns, 0, TX_CHECK_TABLE_LEVEL,
+						       TX_CHECK_TABLE_NUM_FTE);
+	if (IS_ERR(flow_table)) {
+		err = PTR_ERR(flow_table);
+		netdev_err(netdev, "fail to create MACsec TX check table, err(%d)\n", err);
+		goto err;
+	}
+	tx_fs->ft_check = flow_table;
+
+	/* Tx check table Default miss group/rule */
+	memset(flow_group_in, 0, inlen);
+	MLX5_SET(create_flow_group_in, flow_group_in, start_flow_index, flow_table->max_fte - 1);
+	MLX5_SET(create_flow_group_in, flow_group_in, end_flow_index, flow_table->max_fte - 1);
+	flow_group = mlx5_create_flow_group(tx_fs->ft_check, flow_group_in);
+	if (IS_ERR(flow_group)) {
+		err = PTR_ERR(flow_group);
+		netdev_err(netdev,
+			   "Failed to create default flow group for MACsec Tx crypto table err(%d)\n",
+			   err);
+		goto err;
+	}
+	tx_fs->ft_check_group = flow_group;
+
+	/* Tx check table default drop rule */
+	memset(&dest, 0, sizeof(struct mlx5_flow_destination));
+	memset(&flow_act, 0, sizeof(flow_act));
+	dest.type = MLX5_FLOW_DESTINATION_TYPE_COUNTER;
+	dest.counter_id = mlx5_fc_id(tx_fs->check_miss_rule_counter);
+	flow_act.action = MLX5_FLOW_CONTEXT_ACTION_DROP | MLX5_FLOW_CONTEXT_ACTION_COUNT;
+	rule = mlx5_add_flow_rules(tx_fs->ft_check,  NULL, &flow_act, &dest, 1);
+	if (IS_ERR(rule)) {
+		err = PTR_ERR(rule);
+		netdev_err(netdev, "Failed to added MACsec tx check drop rule, err(%d)\n", err);
+		goto err;
+	}
+	tx_fs->check_miss_rule = rule;
+
+	/* Tx check table rule */
+	memset(spec, 0, sizeof(struct mlx5_flow_spec));
+	memset(&dest, 0, sizeof(struct mlx5_flow_destination));
+	memset(&flow_act, 0, sizeof(flow_act));
+
+	MLX5_SET_TO_ONES(fte_match_param, spec->match_criteria, misc_parameters_2.metadata_reg_c_4);
+	MLX5_SET(fte_match_param, spec->match_value, misc_parameters_2.metadata_reg_c_4, 0);
+	spec->match_criteria_enable = MLX5_MATCH_MISC_PARAMETERS_2;
+
+	flow_act.flags = FLOW_ACT_NO_APPEND;
+	flow_act.action = MLX5_FLOW_CONTEXT_ACTION_ALLOW | MLX5_FLOW_CONTEXT_ACTION_COUNT;
+	dest.type = MLX5_FLOW_DESTINATION_TYPE_COUNTER;
+	dest.counter_id = mlx5_fc_id(tx_fs->check_rule_counter);
+	rule = mlx5_add_flow_rules(tx_fs->ft_check, spec, &flow_act, &dest, 1);
+	if (IS_ERR(rule)) {
+		err = PTR_ERR(rule);
+		netdev_err(netdev, "Failed to add MACsec check rule, err=%d\n", err);
+		goto err;
+	}
+	tx_fs->check_rule = rule;
+
+	goto out_flow_group;
+
+err:
+	macsec_fs_tx_destroy(macsec_fs);
+out_flow_group:
+	kvfree(flow_group_in);
+out_spec:
+	kvfree(spec);
+	return err;
+}
+
+static int macsec_fs_tx_ft_get(struct mlx5e_macsec_fs *macsec_fs)
+{
+	struct mlx5e_macsec_tx *tx_fs = macsec_fs->tx_fs;
+	int err = 0;
+
+	if (tx_fs->refcnt)
+		goto out;
+
+	err = macsec_fs_tx_create(macsec_fs);
+	if (err)
+		return err;
+
+out:
+	tx_fs->refcnt++;
+	return err;
+}
+
+static void macsec_fs_tx_ft_put(struct mlx5e_macsec_fs *macsec_fs)
+{
+	struct mlx5e_macsec_tx *tx_fs = macsec_fs->tx_fs;
+
+	if (--tx_fs->refcnt)
+		return;
+
+	macsec_fs_tx_destroy(macsec_fs);
+}
+
+static int macsec_fs_tx_setup_fte(struct mlx5e_macsec_fs *macsec_fs,
+				  struct mlx5_flow_spec *spec,
+				  struct mlx5_flow_act *flow_act,
+				  u32 macsec_obj_id,
+				  u32 *fs_id)
+{
+	struct mlx5e_macsec_tx *tx_fs = macsec_fs->tx_fs;
+	int err = 0;
+	u32 id;
+
+	err = ida_alloc_range(&tx_fs->tx_halloc, 1, MLX5_MACSEC_NUM_OF_SUPPORTED_INTERFACES,
+			      GFP_KERNEL);
+	if (err < 0)
+		return err;
+
+	id = err;
+	spec->match_criteria_enable |= MLX5_MATCH_MISC_PARAMETERS_2;
+
+	/* Metadata match */
+	MLX5_SET(fte_match_param, spec->match_criteria, misc_parameters_2.metadata_reg_a,
+		 MLX5_ETH_WQE_FT_META_MACSEC_MASK);
+	MLX5_SET(fte_match_param, spec->match_value, misc_parameters_2.metadata_reg_a,
+		 MLX5_ETH_WQE_FT_META_MACSEC | id << 2);
+
+	*fs_id = id;
+	flow_act->crypto.type = MLX5_FLOW_CONTEXT_ENCRYPT_DECRYPT_TYPE_MACSEC;
+	flow_act->crypto.obj_id = macsec_obj_id;
+
+	mlx5_core_dbg(macsec_fs->mdev, "Tx fte: macsec obj_id %u, fs_id %u\n", macsec_obj_id, id);
+	return 0;
+}
+
+static void macsec_fs_tx_create_sectag_header(const struct macsec_context *ctx,
+					      char *reformatbf,
+					      size_t *reformat_size)
+{
+	const struct macsec_secy *secy = ctx->secy;
+	bool sci_present = macsec_send_sci(secy);
+	struct mlx5_sectag_header sectag = {};
+	const struct macsec_tx_sc *tx_sc;
+
+	tx_sc = &secy->tx_sc;
+	sectag.ethertype = htons(ETH_P_MACSEC);
+
+	if (sci_present) {
+		sectag.tci_an |= MACSEC_TCI_SC;
+		memcpy(&sectag.sci, &secy->sci,
+		       sizeof(sectag.sci));
+	} else {
+		if (tx_sc->end_station)
+			sectag.tci_an |= MACSEC_TCI_ES;
+		if (tx_sc->scb)
+			sectag.tci_an |= MACSEC_TCI_SCB;
+	}
+
+	/* With GCM, C/E clear for !encrypt, both set for encrypt */
+	if (tx_sc->encrypt)
+		sectag.tci_an |= MACSEC_TCI_CONFID;
+	else if (secy->icv_len != MACSEC_DEFAULT_ICV_LEN)
+		sectag.tci_an |= MACSEC_TCI_C;
+
+	sectag.tci_an |= tx_sc->encoding_sa;
+
+	*reformat_size = MLX5_MACSEC_TAG_LEN + (sci_present ? MACSEC_SCI_LEN : 0);
+
+	memcpy(reformatbf, &sectag, *reformat_size);
+}
+
+static void macsec_fs_tx_del_rule(struct mlx5e_macsec_fs *macsec_fs,
+				  struct mlx5e_macsec_tx_rule *tx_rule)
+{
+	if (tx_rule->rule) {
+		mlx5_del_flow_rules(tx_rule->rule);
+		tx_rule->rule = NULL;
+	}
+
+	if (tx_rule->pkt_reformat) {
+		mlx5_packet_reformat_dealloc(macsec_fs->mdev, tx_rule->pkt_reformat);
+		tx_rule->pkt_reformat = NULL;
+	}
+
+	if (tx_rule->fs_id) {
+		ida_free(&macsec_fs->tx_fs->tx_halloc, tx_rule->fs_id);
+		tx_rule->fs_id = 0;
+	}
+
+	kfree(tx_rule);
+
+	macsec_fs_tx_ft_put(macsec_fs);
+}
+
+static struct mlx5e_macsec_tx_rule *
+macsec_fs_tx_add_rule(struct mlx5e_macsec_fs *macsec_fs,
+		      const struct macsec_context *macsec_ctx,
+		      struct mlx5_macsec_rule_attrs *attrs)
+{
+	char reformatbf[MLX5_MACSEC_TAG_LEN + MACSEC_SCI_LEN];
+	struct mlx5_pkt_reformat_params reformat_params = {};
+	struct mlx5e_macsec_tx *tx_fs = macsec_fs->tx_fs;
+	struct net_device *netdev = macsec_fs->netdev;
+	struct mlx5_flow_destination dest = {};
+	struct mlx5e_macsec_tx_rule *tx_rule;
+	struct mlx5_flow_act flow_act = {};
+	struct mlx5_flow_handle *rule;
+	struct mlx5_flow_spec *spec;
+	size_t reformat_size;
+	int err = 0;
+	u32 fs_id;
+
+	spec = kvzalloc(sizeof(*spec), GFP_KERNEL);
+	if (!spec)
+		return NULL;
+
+	err = macsec_fs_tx_ft_get(macsec_fs);
+	if (err)
+		goto out_spec;
+
+	tx_rule = kzalloc(sizeof(*tx_rule), GFP_KERNEL);
+	if (!tx_rule) {
+		macsec_fs_tx_ft_put(macsec_fs);
+		goto out_spec;
+	}
+
+	/* Tx crypto table crypto rule */
+	macsec_fs_tx_create_sectag_header(macsec_ctx, reformatbf, &reformat_size);
+
+	reformat_params.type = MLX5_REFORMAT_TYPE_ADD_MACSEC;
+	reformat_params.size = reformat_size;
+	reformat_params.data = reformatbf;
+	flow_act.pkt_reformat = mlx5_packet_reformat_alloc(macsec_fs->mdev,
+							   &reformat_params,
+							   MLX5_FLOW_NAMESPACE_EGRESS_MACSEC);
+	if (IS_ERR(flow_act.pkt_reformat)) {
+		err = PTR_ERR(flow_act.pkt_reformat);
+		netdev_err(netdev, "Failed to allocate MACsec Tx reformat context err=%d\n",  err);
+		goto err;
+	}
+	tx_rule->pkt_reformat = flow_act.pkt_reformat;
+
+	err = macsec_fs_tx_setup_fte(macsec_fs, spec, &flow_act, attrs->macsec_obj_id, &fs_id);
+	if (err) {
+		netdev_err(netdev,
+			   "Failed to add packet reformat for MACsec TX crypto rule, err=%d\n",
+			   err);
+		goto err;
+	}
+
+	tx_rule->fs_id = fs_id;
+
+	flow_act.action = MLX5_FLOW_CONTEXT_ACTION_FWD_DEST |
+			  MLX5_FLOW_CONTEXT_ACTION_CRYPTO_ENCRYPT |
+			  MLX5_FLOW_CONTEXT_ACTION_PACKET_REFORMAT;
+	dest.type = MLX5_FLOW_DESTINATION_TYPE_FLOW_TABLE;
+	dest.ft = tx_fs->ft_check;
+	rule = mlx5_add_flow_rules(tx_fs->ft_crypto.t, spec, &flow_act, &dest, 1);
+	if (IS_ERR(rule)) {
+		err = PTR_ERR(rule);
+		netdev_err(netdev, "Failed to add MACsec TX crypto rule, err=%d\n", err);
+		goto err;
+	}
+	tx_rule->rule = rule;
+
+	goto out_spec;
+
+err:
+	macsec_fs_tx_del_rule(macsec_fs, tx_rule);
+	tx_rule = NULL;
+out_spec:
+	kvfree(spec);
+
+	return tx_rule;
+}
+
+static void macsec_fs_tx_cleanup(struct mlx5e_macsec_fs *macsec_fs)
+{
+	struct mlx5e_macsec_tx *tx_fs = macsec_fs->tx_fs;
+	struct mlx5_core_dev *mdev = macsec_fs->mdev;
+
+	if (!tx_fs)
+		return;
+
+	if (tx_fs->refcnt) {
+		netdev_err(macsec_fs->netdev,
+			   "Can't destroy MACsec offload tx_fs, refcnt(%u) isn't 0\n",
+			   tx_fs->refcnt);
+		return;
+	}
+
+	ida_destroy(&tx_fs->tx_halloc);
+
+	if (tx_fs->check_miss_rule_counter) {
+		mlx5_fc_destroy(mdev, tx_fs->check_miss_rule_counter);
+		tx_fs->check_miss_rule_counter = NULL;
+	}
+
+	if (tx_fs->check_rule_counter) {
+		mlx5_fc_destroy(mdev, tx_fs->check_rule_counter);
+		tx_fs->check_rule_counter = NULL;
+	}
+
+	kfree(tx_fs);
+	macsec_fs->tx_fs = NULL;
+}
+
+static int macsec_fs_tx_init(struct mlx5e_macsec_fs *macsec_fs)
+{
+	struct net_device *netdev = macsec_fs->netdev;
+	struct mlx5_core_dev *mdev = macsec_fs->mdev;
+	struct mlx5e_macsec_tx *tx_fs;
+	struct mlx5_fc *flow_counter;
+	int err;
+
+	tx_fs = kzalloc(sizeof(*tx_fs), GFP_KERNEL);
+	if (!tx_fs)
+		return -ENOMEM;
+
+	flow_counter = mlx5_fc_create(mdev, false);
+	if (IS_ERR(flow_counter)) {
+		err = PTR_ERR(flow_counter);
+		netdev_err(netdev,
+			   "Failed to create MACsec Tx encrypt flow counter, err(%d)\n",
+			   err);
+		goto err_encrypt_counter;
+	}
+	tx_fs->check_rule_counter = flow_counter;
+
+	flow_counter = mlx5_fc_create(mdev, false);
+	if (IS_ERR(flow_counter)) {
+		err = PTR_ERR(flow_counter);
+		netdev_err(netdev,
+			   "Failed to create MACsec Tx drop flow counter, err(%d)\n",
+			   err);
+		goto err_drop_counter;
+	}
+	tx_fs->check_miss_rule_counter = flow_counter;
+
+	ida_init(&tx_fs->tx_halloc);
+
+	macsec_fs->tx_fs = tx_fs;
+
+	return 0;
+
+err_drop_counter:
+	mlx5_fc_destroy(mdev, tx_fs->check_rule_counter);
+	tx_fs->check_rule_counter = NULL;
+
+err_encrypt_counter:
+	kfree(tx_fs);
+	macsec_fs->tx_fs = NULL;
+
+	return err;
+}
+
+struct mlx5e_macsec_tx_rule *
+mlx5e_macsec_fs_add_rule(struct mlx5e_macsec_fs *macsec_fs,
+			 const struct macsec_context *macsec_ctx,
+			 struct mlx5_macsec_rule_attrs *attrs)
+{
+	if (attrs->action == MLX5_ACCEL_MACSEC_ACTION_ENCRYPT)
+		return macsec_fs_tx_add_rule(macsec_fs, macsec_ctx, attrs);
+
+	return NULL;
+}
+
+void mlx5e_macsec_fs_del_rule(struct mlx5e_macsec_fs *macsec_fs,
+			      struct mlx5e_macsec_tx_rule *tx_rule,
+			      int action)
+{
+	if (action == MLX5_ACCEL_MACSEC_ACTION_ENCRYPT)
+		macsec_fs_tx_del_rule(macsec_fs, tx_rule);
+}
+
+void mlx5e_macsec_fs_cleanup(struct mlx5e_macsec_fs *macsec_fs)
+{
+	macsec_fs_tx_cleanup(macsec_fs);
+	kfree(macsec_fs);
+}
+
+struct mlx5e_macsec_fs *
+mlx5e_macsec_fs_init(struct mlx5_core_dev *mdev,
+		     struct net_device *netdev)
+{
+	struct mlx5e_macsec_fs *macsec_fs;
+	int err;
+
+	macsec_fs = kzalloc(sizeof(*macsec_fs), GFP_KERNEL);
+	if (!macsec_fs)
+		return NULL;
+
+	macsec_fs->mdev = mdev;
+	macsec_fs->netdev = netdev;
+
+	err = macsec_fs_tx_init(macsec_fs);
+	if (err) {
+		netdev_err(netdev, "MACsec offload: Failed to init tx_fs, err=%d\n", err);
+		goto err;
+	}
+
+	return macsec_fs;
+
+err:
+	kfree(macsec_fs);
+	return NULL;
+}
diff --git a/drivers/net/ethernet/mellanox/mlx5/core/en_accel/macsec_fs.h b/drivers/net/ethernet/mellanox/mlx5/core/en_accel/macsec_fs.h
new file mode 100644
index 000000000000..b31137ecc986
--- /dev/null
+++ b/drivers/net/ethernet/mellanox/mlx5/core/en_accel/macsec_fs.h
@@ -0,0 +1,41 @@
+/* SPDX-License-Identifier: GPL-2.0 OR Linux-OpenIB */
+/* Copyright (c) 2022, NVIDIA CORPORATION & AFFILIATES. All rights reserved. */
+
+#ifndef __MLX5_MACSEC_STEERING_H__
+#define __MLX5_MACSEC_STEERING_H__
+
+#ifdef CONFIG_MLX5_EN_MACSEC
+
+#include "en_accel/macsec.h"
+
+#define MLX5_MACSEC_NUM_OF_SUPPORTED_INTERFACES 16
+
+struct mlx5e_macsec_fs;
+struct mlx5e_macsec_tx_rule;
+
+struct mlx5_macsec_rule_attrs {
+	u32 macsec_obj_id;
+	int action;
+};
+
+enum mlx5_macsec_action {
+	MLX5_ACCEL_MACSEC_ACTION_ENCRYPT,
+};
+
+void mlx5e_macsec_fs_cleanup(struct mlx5e_macsec_fs *macsec_fs);
+
+struct mlx5e_macsec_fs *
+mlx5e_macsec_fs_init(struct mlx5_core_dev *mdev, struct net_device *netdev);
+
+struct mlx5e_macsec_tx_rule *
+mlx5e_macsec_fs_add_rule(struct mlx5e_macsec_fs *macsec_fs,
+			 const struct macsec_context *ctx,
+			 struct mlx5_macsec_rule_attrs *attrs);
+
+void mlx5e_macsec_fs_del_rule(struct mlx5e_macsec_fs *macsec_fs,
+			      struct mlx5e_macsec_tx_rule *macsec_rule,
+			      int action);
+
+#endif
+
+#endif /* __MLX5_MACSEC_STEERING_H__ */
diff --git a/include/linux/mlx5/qp.h b/include/linux/mlx5/qp.h
index 8bda3ba5b109..be640c749d5e 100644
--- a/include/linux/mlx5/qp.h
+++ b/include/linux/mlx5/qp.h
@@ -252,6 +252,7 @@ enum {
 
 enum {
 	MLX5_ETH_WQE_FT_META_IPSEC = BIT(0),
+	MLX5_ETH_WQE_FT_META_MACSEC = BIT(1),
 };
 
 struct mlx5_wqe_eth_seg {