diff --git a/core/state_transition.go b/core/state_transition.go
index bf5ac07636..6821efd49d 100644
--- a/core/state_transition.go
+++ b/core/state_transition.go
@@ -575,16 +575,18 @@ func (st *stateTransition) execute() (*ExecutionResult, error) {
 
 // validateAuthorization validates an EIP-7702 authorization against the state.
 func (st *stateTransition) validateAuthorization(auth *types.SetCodeAuthorization) (authority common.Address, err error) {
+	skipValidation := st.msg.SkipTransactionChecks
+
 	// Verify chain ID is null or equal to current chain ID.
-	if !auth.ChainID.IsZero() && auth.ChainID.CmpBig(st.evm.ChainConfig().ChainID) != 0 {
+	if !skipValidation && !auth.ChainID.IsZero() && auth.ChainID.CmpBig(st.evm.ChainConfig().ChainID) != 0 {
 		return authority, ErrAuthorizationWrongChainID
 	}
 	// Limit nonce to 2^64-1 per EIP-2681.
-	if auth.Nonce+1 < auth.Nonce {
+	if !skipValidation && auth.Nonce+1 < auth.Nonce {
 		return authority, ErrAuthorizationNonceOverflow
 	}
 	// Validate signature values and recover authority.
-	authority, err = auth.Authority()
+	authority, err = auth.Authority(!skipValidation)
 	if err != nil {
 		return authority, fmt.Errorf("%w: %v", ErrAuthorizationInvalidSignature, err)
 	}
@@ -594,12 +596,15 @@ func (st *stateTransition) validateAuthorization(auth *types.SetCodeAuthorizatio
 	//
 	// Note it is added to the access list even if the authorization is invalid.
 	st.state.AddAddressToAccessList(authority)
-	code := st.state.GetCode(authority)
-	if _, ok := types.ParseDelegation(code); len(code) != 0 && !ok {
-		return authority, ErrAuthorizationDestinationHasCode
-	}
-	if have := st.state.GetNonce(authority); have != auth.Nonce {
-		return authority, ErrAuthorizationNonceMismatch
+	// Skip state checks during gas estimation
+	if !skipValidation {
+		code := st.state.GetCode(authority)
+		if _, ok := types.ParseDelegation(code); len(code) != 0 && !ok {
+			return authority, ErrAuthorizationDestinationHasCode
+		}
+		if have := st.state.GetNonce(authority); have != auth.Nonce {
+			return authority, ErrAuthorizationNonceMismatch
+		}
 	}
 	return authority, nil
 }
diff --git a/core/types/transaction.go b/core/types/transaction.go
index be8e90364e..c9665f7084 100644
--- a/core/types/transaction.go
+++ b/core/types/transaction.go
@@ -525,7 +525,7 @@ func (tx *Transaction) SetCodeAuthorities() []common.Address {
 		auths = make([]common.Address, 0, len(setcodetx.AuthList))
 	)
 	for _, auth := range setcodetx.AuthList {
-		if addr, err := auth.Authority(); err == nil {
+		if addr, err := auth.Authority(true); err == nil {
 			if marks[addr] {
 				continue
 			}
diff --git a/core/types/tx_setcode.go b/core/types/tx_setcode.go
index f2281d4ae7..930c774484 100644
--- a/core/types/tx_setcode.go
+++ b/core/types/tx_setcode.go
@@ -115,9 +115,9 @@ func (a *SetCodeAuthorization) SigHash() common.Hash {
 }
 
 // Authority recovers the the authorizing account of an authorization.
-func (a *SetCodeAuthorization) Authority() (common.Address, error) {
+func (a *SetCodeAuthorization) Authority(validateSig bool) (common.Address, error) {
 	sighash := a.SigHash()
-	if !crypto.ValidateSignatureValues(a.V, a.R.ToBig(), a.S.ToBig(), true) {
+	if validateSig && !crypto.ValidateSignatureValues(a.V, a.R.ToBig(), a.S.ToBig(), true) {
 		return common.Address{}, ErrInvalidSig
 	}
 	// encode the signature in uncompressed format
diff --git a/eth/tracers/native/prestate.go b/eth/tracers/native/prestate.go
index 49679d312f..4d4a1dd9e5 100644
--- a/eth/tracers/native/prestate.go
+++ b/eth/tracers/native/prestate.go
@@ -186,7 +186,7 @@ func (t *prestateTracer) OnTxStart(env *tracing.VMContext, tx *types.Transaction
 
 	// Add accounts with authorizations to the prestate before they get applied.
 	for _, auth := range tx.SetCodeAuthorizations() {
-		addr, err := auth.Authority()
+		addr, err := auth.Authority(true)
 		if err != nil {
 			continue
 		}
diff --git a/internal/ethapi/api.go b/internal/ethapi/api.go
index eb7a34474c..676b84011e 100644
--- a/internal/ethapi/api.go
+++ b/internal/ethapi/api.go
@@ -1296,7 +1296,7 @@ func AccessList(ctx context.Context, b Backend, blockNrOrHash rpc.BlockNumberOrH
 			continue
 		}
 
-		if authority, err := auth.Authority(); err == nil {
+		if authority, err := auth.Authority(true); err == nil {
 			addressesToExclude[authority] = struct{}{}
 		}
 	}