diff --git a/core/state_transition.go b/core/state_transition.go
index c01718a5e0..d3c3f0f886 100644
--- a/core/state_transition.go
+++ b/core/state_transition.go
@@ -603,12 +603,22 @@ func (st *stateTransition) execute() (*ExecutionResult, error) {
 	var receiptGasUsed uint64
 	if rules.IsAmsterdam {
 		receiptGasUsed = msg.GasLimit - st.gasRemaining.RegularGas - st.gasRemaining.StateGas - st.stateGasRefund
+		// On successful execution, refund regular gas that was consumed for
+		// state operations in child calls that subsequently reverted. This gas
+		// paid for state growth that didn't persist, so the user shouldn't pay.
+		// On failed execution (exceptional halt), all gas is consumed — no refund.
+		if vmerr == nil {
+			receiptGasUsed -= st.gasRemaining.RevertedStateGasSpill
+		}
 	}
 
 	// Return gas to the user
 	if rules.IsAmsterdam {
 		// In Amsterdam, return regular gas + unspent state gas reservoir + state gas refund.
 		gasReturn := st.gasRemaining.RegularGas + st.gasRemaining.StateGas + st.stateGasRefund
+		if vmerr == nil {
+			gasReturn += st.gasRemaining.RevertedStateGasSpill
+		}
 		remaining := uint256.NewInt(gasReturn)
 		remaining.Mul(remaining, uint256.MustFromBig(st.msg.GasPrice))
 		st.state.AddBalance(st.msg.From, remaining, tracing.BalanceIncreaseGasReturn)
@@ -785,7 +795,7 @@ func (st *stateTransition) blockGasUsed(intrinsicGas, execGasStart vm.GasCosts)
 	// This gas was consumed from the regular pool but was for state operations
 	// that didn't persist, so it shouldn't count in either dimension for block
 	// accounting (invisible to the block). This matches nethermind's approach.
-	execRegularUsed := totalExecUsed - execStateUsed - st.gasRemaining.RevertedStateGasSpill
+	execRegularUsed := totalExecUsed - execStateUsed - st.gasRemaining.RevertedStateGasSpill - st.gasRemaining.CollisionConsumedGas
 
 	txRegular := intrinsicGas.RegularGas + execRegularUsed
 	txState := intrinsicGas.StateGas + execStateUsed - st.stateGasRefund
diff --git a/core/vm/gascosts.go b/core/vm/gascosts.go
index bb7a1b2b32..d0e044af72 100644
--- a/core/vm/gascosts.go
+++ b/core/vm/gascosts.go
@@ -17,7 +17,14 @@ type GasCosts struct {
 	// call fails, its state changes are undone, but the regular gas was already
 	// consumed. Block gas accounting must exclude this amount from the regular
 	// gas dimension since it was for state operations that didn't persist.
+	// This gas is refunded to the user (invisible to both block and receipt).
 	RevertedStateGasSpill uint64
+
+	// CollisionConsumedGas tracks regular gas consumed on CREATE/CREATE2 address
+	// collision. On collision, the child's regular gas is consumed (user pays)
+	// but must be excluded from block regular gas accounting to preserve 2D
+	// block gas semantics. Unlike RevertedStateGasSpill, this is NOT refunded.
+	CollisionConsumedGas uint64
 }
 
 func (g GasCosts) Max() uint64 {
@@ -64,6 +71,7 @@ func (g *GasCosts) Add(b GasCosts) {
 	g.StateGas += b.StateGas
 	g.TotalStateGasCharged += b.TotalStateGasCharged
 	g.RevertedStateGasSpill += b.RevertedStateGasSpill
+	g.CollisionConsumedGas += b.CollisionConsumedGas
 }
 
 // RevertStateGas handles state gas accounting when a call reverts (EIP-8037).
diff --git a/core/vm/instructions.go b/core/vm/instructions.go
index da9d6ff518..95f851c646 100644
--- a/core/vm/instructions.go
+++ b/core/vm/instructions.go
@@ -704,9 +704,10 @@ func opCreate(pc *uint64, evm *EVM, scope *ScopeContext) ([]byte, error) {
 		returnGas.StateGas = stateGas
 	}
 	// On address collision, child's regular gas is consumed (not returned).
-	// Track as RevertedStateGasSpill so block 2D accounting is unaffected.
+	// Track as CollisionConsumedGas so block 2D accounting is unaffected
+	// while the user still pays for the consumed gas (not refunded).
 	if evm.chainRules.IsAmsterdam && errors.Is(suberr, ErrContractAddressCollision) {
-		returnGas.RevertedStateGasSpill += returnGas.RegularGas
+		returnGas.CollisionConsumedGas += returnGas.RegularGas
 		returnGas.RegularGas = 0
 	}
 	scope.Contract.RefundGas(returnGas, evm.Config.Tracer, tracing.GasChangeCallLeftOverRefunded)
@@ -770,9 +771,10 @@ func opCreate2(pc *uint64, evm *EVM, scope *ScopeContext) ([]byte, error) {
 		returnGas.StateGas = stateGas
 	}
 	// On address collision, child's regular gas is consumed (not returned).
-	// Track as RevertedStateGasSpill so block 2D accounting is unaffected.
+	// Track as CollisionConsumedGas so block 2D accounting is unaffected
+	// while the user still pays for the consumed gas (not refunded).
 	if evm.chainRules.IsAmsterdam && errors.Is(suberr, ErrContractAddressCollision) {
-		returnGas.RevertedStateGasSpill += returnGas.RegularGas
+		returnGas.CollisionConsumedGas += returnGas.RegularGas
 		returnGas.RegularGas = 0
 	}
 	scope.Contract.RefundGas(returnGas, evm.Config.Tracer, tracing.GasChangeCallLeftOverRefunded)