diff --git a/arch/arm64/kvm/emulate-nested.c b/arch/arm64/kvm/emulate-nested.c
index 76c3e6c1144c..96ebe7e3b408 100644
--- a/arch/arm64/kvm/emulate-nested.c
+++ b/arch/arm64/kvm/emulate-nested.c
@@ -2746,17 +2746,33 @@ static u64 kvm_check_illegal_exception_return(struct kvm_vcpu *vcpu, u64 spsr)
 	    (spsr & PSR_MODE32_BIT) ||
 	    (vcpu_el2_tge_is_set(vcpu) && (mode == PSR_MODE_EL1t ||
 					   mode == PSR_MODE_EL1h))) {
-		/*
-		 * The guest is playing with our nerves. Preserve EL, SP,
-		 * masks, flags from the existing PSTATE, and set IL.
-		 * The HW will then generate an Illegal State Exception
-		 * immediately after ERET.
-		 */
-		spsr = *vcpu_cpsr(vcpu);
+		u64 mask;
 
-		spsr &= (PSR_D_BIT | PSR_A_BIT | PSR_I_BIT | PSR_F_BIT |
-			 PSR_N_BIT | PSR_Z_BIT | PSR_C_BIT | PSR_V_BIT |
-			 PSR_MODE_MASK | PSR_MODE32_BIT);
+		/*
+		 * On an illegal exception return, the flags and masks are
+		 * taken from the SPSR while PSTATE.{EL,SP,nRW} and, if
+		 * FEAT_GCS, PSTATE.EXLOCK are unchanged (R_VWJHB). Set IL
+		 * so the HW generates an Illegal State Exception right
+		 * after ERET.
+		 */
+		mask = PSR_D_BIT | PSR_A_BIT | PSR_I_BIT | PSR_F_BIT |
+		       PSR_N_BIT | PSR_Z_BIT | PSR_C_BIT | PSR_V_BIT;
+
+		if (kvm_has_feat(vcpu->kvm, ID_AA64MMFR1_EL1, PAN, IMP))
+			mask |= PSR_PAN_BIT;
+		if (kvm_has_feat(vcpu->kvm, ID_AA64PFR1_EL1, NMI, IMP))
+			mask |= ALLINT_ALLINT;
+		/* FEAT_SPE_EXC and FEAT_TRBE_EXC also gate PSTATE.PM one day... */
+		if (kvm_has_feat(vcpu->kvm, ID_AA64DFR1_EL1, EBEP, IMP))
+			mask |= BIT_ULL(32);	/* SPSR_ELx.PM */
+
+		spsr &= mask;
+
+		mask = PSR_MODE_MASK | PSR_MODE32_BIT;
+		if (kvm_has_feat(vcpu->kvm, ID_AA64PFR1_EL1, GCS, IMP))
+			mask |= BIT_ULL(34);	/* PSTATE.EXLOCK */
+
+		spsr |= *vcpu_cpsr(vcpu) & mask;
 		spsr |= PSR_IL_BIT;
 	}