diff --git a/fs/btrfs/qgroup.c b/fs/btrfs/qgroup.c
index 3a74759b59ee..ae4a1b76646c 100644
--- a/fs/btrfs/qgroup.c
+++ b/fs/btrfs/qgroup.c
@@ -1718,6 +1718,36 @@ int btrfs_create_qgroup(struct btrfs_trans_handle *trans, u64 qgroupid)
 	return ret;
 }
 
+static bool can_delete_parent_qgroup(struct btrfs_qgroup *qgroup)
+
+{
+	ASSERT(btrfs_qgroup_level(qgroup->qgroupid));
+	return list_empty(&qgroup->members);
+}
+
+/*
+ * Return true if we can delete the squota qgroup and false otherwise.
+ *
+ * Rules for whether we can delete:
+ *
+ * A subvolume qgroup can be removed iff the subvolume is fully deleted, which
+ * is iff there is 0 usage in the qgroup.
+ *
+ * A higher level qgroup can be removed iff it has no members.
+ * Note: We audit its usage to warn on inconsitencies without blocking deletion.
+ */
+static bool can_delete_squota_qgroup(struct btrfs_fs_info *fs_info, struct btrfs_qgroup *qgroup)
+{
+	ASSERT(btrfs_qgroup_mode(fs_info) == BTRFS_QGROUP_MODE_SIMPLE);
+
+	if (btrfs_qgroup_level(qgroup->qgroupid) > 0) {
+		squota_check_parent_usage(fs_info, qgroup);
+		return can_delete_parent_qgroup(qgroup);
+	}
+
+	return !(qgroup->rfer || qgroup->excl || qgroup->rfer_cmpr || qgroup->excl_cmpr);
+}
+
 /*
  * Return 0 if we can not delete the qgroup (not empty or has children etc).
  * Return >0 if we can delete the qgroup.
@@ -1728,23 +1758,13 @@ static int can_delete_qgroup(struct btrfs_fs_info *fs_info, struct btrfs_qgroup
 	struct btrfs_key key;
 	BTRFS_PATH_AUTO_FREE(path);
 
-	/*
-	 * Squota would never be inconsistent, but there can still be case
-	 * where a dropped subvolume still has qgroup numbers, and squota
-	 * relies on such qgroup for future accounting.
-	 *
-	 * So for squota, do not allow dropping any non-zero qgroup.
-	 */
-	if (btrfs_qgroup_mode(fs_info) == BTRFS_QGROUP_MODE_SIMPLE &&
-	    (qgroup->rfer || qgroup->excl || qgroup->excl_cmpr || qgroup->rfer_cmpr))
-		return 0;
+	/* Since squotas cannot be inconsistent, they have special rules for deletion. */
+	if (btrfs_qgroup_mode(fs_info) == BTRFS_QGROUP_MODE_SIMPLE)
+		return can_delete_squota_qgroup(fs_info, qgroup);
 
 	/* For higher level qgroup, we can only delete it if it has no child. */
-	if (btrfs_qgroup_level(qgroup->qgroupid)) {
-		if (!list_empty(&qgroup->members))
-			return 0;
-		return 1;
-	}
+	if (btrfs_qgroup_level(qgroup->qgroupid))
+		return can_delete_parent_qgroup(qgroup);
 
 	/*
 	 * For level-0 qgroups, we can only delete it if it has no subvolume