diff --git a/core/vm/operations_acl.go b/core/vm/operations_acl.go
index 57fb6eab98..33df23d5af 100644
--- a/core/vm/operations_acl.go
+++ b/core/vm/operations_acl.go
@@ -165,6 +165,12 @@ func makeCallVariantGasCall(oldCalculatorStateful, oldCalculatorStateless gasFun
 			err        error
 		)
 
+		// Compute stateless gas (memory expansion, value transfer)
+		eip150BaseGas, err := oldCalculatorStateless(evm, contract, stack, mem, memorySize)
+		if err != nil {
+			return 0, err
+		}
+
 		// EIP-2929: cold/warm access list charge
 		if evm.chainRules.IsEIP2929 && !evm.StateDB.AddressInAccessList(addr) {
 			evm.StateDB.AddAddressToAccessList(addr)
@@ -179,12 +185,6 @@ func makeCallVariantGasCall(oldCalculatorStateful, oldCalculatorStateless gasFun
 			eip2929Gas = coldCost
 		}
 
-		// Compute stateless gas (memory expansion, value transfer)
-		eip150BaseGas, err := oldCalculatorStateless(evm, contract, stack, mem, memorySize)
-		if err != nil {
-			return 0, err
-		}
-
 		// Ensure the stateless portion is covered
 		if contract.Gas < eip150BaseGas {
 			return 0, ErrOutOfGas