diff --git a/core/vm/contract.go b/core/vm/contract.go
index beb4c3ff52..0901d07f6e 100644
--- a/core/vm/contract.go
+++ b/core/vm/contract.go
@@ -141,7 +141,7 @@ func (c *Contract) UseGas(gas GasCosts, logger *tracing.Hooks, reason tracing.Ga
 
 // RefundGas refunds gas to the contract. gasUsed carries the child frame's
 // accumulated gas usage metrics (EIP-8037), incorporated on both success and error.
-func (c *Contract) RefundGas(err error, gas GasCosts, gasUsed GasUsed, logger *tracing.Hooks, reason tracing.GasChangeReason) {
+func (c *Contract) RefundGas(err error, initialRegularGasUsed uint64, gas GasCosts, gasUsed GasUsed, logger *tracing.Hooks, reason tracing.GasChangeReason) {
 	// If the preceding call errored, return the state gas
 	// to the parent call
 	if err != nil {
@@ -157,7 +157,7 @@ func (c *Contract) RefundGas(err error, gas GasCosts, gasUsed GasUsed, logger *t
 	c.Gas.RegularGas += gas.RegularGas
 	c.Gas.StateGas = gas.StateGas
 	c.GasUsed.StateGasCharged += gasUsed.StateGasCharged
-	c.GasUsed.RegularGasUsed += gasUsed.RegularGasUsed
+	c.GasUsed.RegularGasUsed = initialRegularGasUsed + gasUsed.RegularGasUsed
 }
 
 // Address returns the contracts address
diff --git a/core/vm/instructions.go b/core/vm/instructions.go
index 0ab2d0609a..c0f9ad12cb 100644
--- a/core/vm/instructions.go
+++ b/core/vm/instructions.go
@@ -673,8 +673,8 @@ func opCreate(pc *uint64, evm *EVM, scope *ScopeContext) ([]byte, error) {
 	// reuse size int for stackvalue
 	stackvalue := size
 
+	regularGasUsed := scope.Contract.GasUsed.RegularGasUsed
 	scope.Contract.UseGas(GasCosts{RegularGas: gas.RegularGas}, evm.Config.Tracer, tracing.GasChangeCallContractCreation)
-	scope.Contract.GasUsed.RegularGasUsed -= gas.RegularGas // escrow: undo parent's RGU for forwarded gas
 
 	res, addr, returnGas, childGasUsed, suberr := evm.Create(scope.Contract.Address(), input, GasCosts{RegularGas: gas.RegularGas, StateGas: scope.Contract.Gas.StateGas}, &value)
 	// Push item on the stack based on the returned error. If the ruleset is
@@ -690,7 +690,7 @@ func opCreate(pc *uint64, evm *EVM, scope *ScopeContext) ([]byte, error) {
 	}
 	scope.Stack.push(&stackvalue)
 
-	scope.Contract.RefundGas(suberr, returnGas, childGasUsed, evm.Config.Tracer, tracing.GasChangeCallLeftOverRefunded)
+	scope.Contract.RefundGas(suberr, regularGasUsed, returnGas, childGasUsed, evm.Config.Tracer, tracing.GasChangeCallLeftOverRefunded)
 
 	if suberr == ErrExecutionReverted {
 		evm.returnData = res // set REVERT data to return data buffer
@@ -724,8 +724,9 @@ func opCreate2(pc *uint64, evm *EVM, scope *ScopeContext) ([]byte, error) {
 		}
 	}
 
+	regularGasUsed := scope.Contract.GasUsed.RegularGasUsed
 	scope.Contract.UseGas(GasCosts{RegularGas: gas.RegularGas}, evm.Config.Tracer, tracing.GasChangeCallContractCreation2)
-	scope.Contract.GasUsed.RegularGasUsed -= gas.RegularGas // escrow: undo parent's RGU for forwarded gas
+
 	// reuse size int for stackvalue
 	stackvalue := size
 	res, addr, returnGas, childGasUsed, suberr := evm.Create2(scope.Contract.Address(), input, GasCosts{RegularGas: gas.RegularGas, StateGas: scope.Contract.Gas.StateGas},
@@ -738,7 +739,7 @@ func opCreate2(pc *uint64, evm *EVM, scope *ScopeContext) ([]byte, error) {
 	}
 	scope.Stack.push(&stackvalue)
 
-	scope.Contract.RefundGas(suberr, returnGas, childGasUsed, evm.Config.Tracer, tracing.GasChangeCallLeftOverRefunded)
+	scope.Contract.RefundGas(suberr, regularGasUsed, returnGas, childGasUsed, evm.Config.Tracer, tracing.GasChangeCallLeftOverRefunded)
 
 	if suberr == ErrExecutionReverted {
 		evm.returnData = res // set REVERT data to return data buffer
@@ -766,7 +767,7 @@ func opCall(pc *uint64, evm *EVM, scope *ScopeContext) ([]byte, error) {
 	if !value.IsZero() {
 		gas += params.CallStipend
 	}
-	scope.Contract.GasUsed.RegularGasUsed -= gas // escrow: undo parent's RGU for forwarded gas
+	regularGasUsed := scope.Contract.GasUsed.RegularGasUsed
 	ret, returnGas, childGasUsed, err := evm.Call(scope.Contract.Address(), toAddr, args, GasCosts{RegularGas: gas, StateGas: scope.Contract.Gas.StateGas}, &value)
 
 	if err != nil {
@@ -779,7 +780,7 @@ func opCall(pc *uint64, evm *EVM, scope *ScopeContext) ([]byte, error) {
 		scope.Memory.Set(retOffset.Uint64(), retSize.Uint64(), ret)
 	}
 
-	scope.Contract.RefundGas(err, returnGas, childGasUsed, evm.Config.Tracer, tracing.GasChangeCallLeftOverRefunded)
+	scope.Contract.RefundGas(err, regularGasUsed, returnGas, childGasUsed, evm.Config.Tracer, tracing.GasChangeCallLeftOverRefunded)
 
 	evm.returnData = ret
 	return ret, nil
@@ -801,7 +802,7 @@ func opCallCode(pc *uint64, evm *EVM, scope *ScopeContext) ([]byte, error) {
 		gas += params.CallStipend
 	}
 
-	scope.Contract.GasUsed.RegularGasUsed -= gas // escrow
+	regularGasUsed := scope.Contract.GasUsed.RegularGasUsed
 	ret, returnGas, childGasUsed, err := evm.CallCode(scope.Contract.Address(), toAddr, args, GasCosts{RegularGas: gas, StateGas: scope.Contract.Gas.StateGas}, &value)
 	if err != nil {
 		temp.Clear()
@@ -813,7 +814,7 @@ func opCallCode(pc *uint64, evm *EVM, scope *ScopeContext) ([]byte, error) {
 		scope.Memory.Set(retOffset.Uint64(), retSize.Uint64(), ret)
 	}
 
-	scope.Contract.RefundGas(err, returnGas, childGasUsed, evm.Config.Tracer, tracing.GasChangeCallLeftOverRefunded)
+	scope.Contract.RefundGas(err, regularGasUsed, returnGas, childGasUsed, evm.Config.Tracer, tracing.GasChangeCallLeftOverRefunded)
 
 	evm.returnData = ret
 	return ret, nil
@@ -831,7 +832,7 @@ func opDelegateCall(pc *uint64, evm *EVM, scope *ScopeContext) ([]byte, error) {
 	// Get arguments from the memory.
 	args := scope.Memory.GetPtr(inOffset.Uint64(), inSize.Uint64())
 
-	scope.Contract.GasUsed.RegularGasUsed -= gas // escrow
+	regularGasUsed := scope.Contract.GasUsed.RegularGasUsed
 	ret, returnGas, childGasUsed, err := evm.DelegateCall(scope.Contract.Caller(), scope.Contract.Address(), toAddr, args, GasCosts{RegularGas: gas, StateGas: scope.Contract.Gas.StateGas}, scope.Contract.value)
 	if err != nil {
 		temp.Clear()
@@ -843,7 +844,7 @@ func opDelegateCall(pc *uint64, evm *EVM, scope *ScopeContext) ([]byte, error) {
 		scope.Memory.Set(retOffset.Uint64(), retSize.Uint64(), ret)
 	}
 
-	scope.Contract.RefundGas(err, returnGas, childGasUsed, evm.Config.Tracer, tracing.GasChangeCallLeftOverRefunded)
+	scope.Contract.RefundGas(err, regularGasUsed, returnGas, childGasUsed, evm.Config.Tracer, tracing.GasChangeCallLeftOverRefunded)
 
 	evm.returnData = ret
 	return ret, nil
@@ -861,7 +862,7 @@ func opStaticCall(pc *uint64, evm *EVM, scope *ScopeContext) ([]byte, error) {
 	// Get arguments from the memory.
 	args := scope.Memory.GetPtr(inOffset.Uint64(), inSize.Uint64())
 
-	scope.Contract.GasUsed.RegularGasUsed -= gas // escrow
+	regularGasUsed := scope.Contract.GasUsed.RegularGasUsed
 	ret, returnGas, childGasUsed, err := evm.StaticCall(scope.Contract.Address(), toAddr, args, GasCosts{RegularGas: gas, StateGas: scope.Contract.Gas.StateGas})
 	if err != nil {
 		temp.Clear()
@@ -873,7 +874,7 @@ func opStaticCall(pc *uint64, evm *EVM, scope *ScopeContext) ([]byte, error) {
 		scope.Memory.Set(retOffset.Uint64(), retSize.Uint64(), ret)
 	}
 
-	scope.Contract.RefundGas(err, returnGas, childGasUsed, evm.Config.Tracer, tracing.GasChangeCallLeftOverRefunded)
+	scope.Contract.RefundGas(err, regularGasUsed, returnGas, childGasUsed, evm.Config.Tracer, tracing.GasChangeCallLeftOverRefunded)
 
 	evm.returnData = ret
 	return ret, nil