diff --git a/core/state_transition.go b/core/state_transition.go
index 22ccd53542..7a901cf707 100644
--- a/core/state_transition.go
+++ b/core/state_transition.go
@@ -854,7 +854,10 @@ func (st *stateTransition) chargeCallRecipientEIP2780(value *uint256.Int) bool {
 		cost vm.GasCosts
 		to   = *st.msg.To
 	)
-	if !value.IsZero() && st.state.Empty(to) {
+	// EIP-8037: a value transfer to an empty recipient charges NEW_ACCOUNT
+	// state gas — except for precompiles, which are protocol-inherent and not
+	// "created" by the transfer, so the charge is suppressed for them.
+	if !value.IsZero() && st.state.Empty(to) && !st.evm.IsPrecompile(to) {
 		cost.StateGas += params.AccountCreationSize * st.evm.Context.CostPerStateByte
 	}
 	if _, ok := types.ParseDelegation(st.state.GetCode(to)); ok {
diff --git a/core/vm/evm.go b/core/vm/evm.go
index c86704c54c..f542ff6eac 100644
--- a/core/vm/evm.go
+++ b/core/vm/evm.go
@@ -46,6 +46,13 @@ func (evm *EVM) precompile(addr common.Address) (PrecompiledContract, bool) {
 	return p, ok
 }
 
+// IsPrecompile reports whether addr is an active precompile for the current
+// fork ruleset.
+func (evm *EVM) IsPrecompile(addr common.Address) bool {
+	_, ok := evm.precompiles[addr]
+	return ok
+}
+
 // BlockContext provides the EVM with auxiliary information. Once provided
 // it shouldn't be modified.
 type BlockContext struct {