diff --git a/drivers/net/ethernet/mediatek/mtk_eth_path.c b/drivers/net/ethernet/mediatek/mtk_eth_path.c
index 72648535a14d..317e447f4991 100644
--- a/drivers/net/ethernet/mediatek/mtk_eth_path.c
+++ b/drivers/net/ethernet/mediatek/mtk_eth_path.c
@@ -96,12 +96,20 @@ static int set_mux_gmac2_gmac0_to_gephy(struct mtk_eth *eth, int path)
 
 static int set_mux_u3_gmac2_to_qphy(struct mtk_eth *eth, int path)
 {
-	unsigned int val = 0;
+	unsigned int val = 0, mask = 0, reg = 0;
 	bool updated = true;
 
 	switch (path) {
 	case MTK_ETH_PATH_GMAC2_SGMII:
-		val = CO_QPHY_SEL;
+		if (MTK_HAS_CAPS(eth->soc->caps, MTK_U3_COPHY_V2)) {
+			reg = USB_PHY_SWITCH_REG;
+			val = SGMII_QPHY_SEL;
+			mask = QPHY_SEL_MASK;
+		} else {
+			reg = INFRA_MISC2;
+			val = CO_QPHY_SEL;
+			mask = val;
+		}
 		break;
 	default:
 		updated = false;
@@ -109,7 +117,7 @@ static int set_mux_u3_gmac2_to_qphy(struct mtk_eth *eth, int path)
 	}
 
 	if (updated)
-		regmap_update_bits(eth->infra, INFRA_MISC2, CO_QPHY_SEL, val);
+		regmap_update_bits(eth->infra, reg, mask, val);
 
 	dev_dbg(eth->dev, "path %s in %s updated = %d\n",
 		mtk_eth_path_name(path), __func__, updated);
diff --git a/drivers/net/ethernet/mediatek/mtk_eth_soc.c b/drivers/net/ethernet/mediatek/mtk_eth_soc.c
index f1cb1efc94cf..a44ffff48c7b 100644
--- a/drivers/net/ethernet/mediatek/mtk_eth_soc.c
+++ b/drivers/net/ethernet/mediatek/mtk_eth_soc.c
@@ -4852,6 +4852,26 @@ static const struct mtk_soc_data mt7629_data = {
 	},
 };
 
+static const struct mtk_soc_data mt7981_data = {
+	.reg_map = &mt7986_reg_map,
+	.ana_rgc3 = 0x128,
+	.caps = MT7981_CAPS,
+	.hw_features = MTK_HW_FEATURES,
+	.required_clks = MT7981_CLKS_BITMAP,
+	.required_pctl = false,
+	.offload_version = 2,
+	.hash_offset = 4,
+	.foe_entry_size = sizeof(struct mtk_foe_entry),
+	.txrx = {
+		.txd_size = sizeof(struct mtk_tx_dma_v2),
+		.rxd_size = sizeof(struct mtk_rx_dma_v2),
+		.rx_irq_done_mask = MTK_RX_DONE_INT_V2,
+		.rx_dma_l4_valid = RX_DMA_L4_VALID_V2,
+		.dma_max_len = MTK_TX_DMA_BUF_LEN_V2,
+		.dma_len_offset = 8,
+	},
+};
+
 static const struct mtk_soc_data mt7986_data = {
 	.reg_map = &mt7986_reg_map,
 	.ana_rgc3 = 0x128,
@@ -4894,6 +4914,7 @@ const struct of_device_id of_mtk_match[] = {
 	{ .compatible = "mediatek,mt7622-eth", .data = &mt7622_data},
 	{ .compatible = "mediatek,mt7623-eth", .data = &mt7623_data},
 	{ .compatible = "mediatek,mt7629-eth", .data = &mt7629_data},
+	{ .compatible = "mediatek,mt7981-eth", .data = &mt7981_data},
 	{ .compatible = "mediatek,mt7986-eth", .data = &mt7986_data},
 	{ .compatible = "ralink,rt5350-eth", .data = &rt5350_data},
 	{},
diff --git a/drivers/net/ethernet/mediatek/mtk_eth_soc.h b/drivers/net/ethernet/mediatek/mtk_eth_soc.h
index afc9d52e79bf..7230dcb29315 100644
--- a/drivers/net/ethernet/mediatek/mtk_eth_soc.h
+++ b/drivers/net/ethernet/mediatek/mtk_eth_soc.h
@@ -551,11 +551,22 @@
 #define SGMSYS_QPHY_PWR_STATE_CTRL 0xe8
 #define	SGMII_PHYA_PWD		BIT(4)
 
+/* Register to QPHY wrapper control */
+#define SGMSYS_QPHY_WRAP_CTRL	0xec
+#define SGMII_PN_SWAP_MASK	GENMASK(1, 0)
+#define SGMII_PN_SWAP_TX_RX	(BIT(0) | BIT(1))
+#define MTK_SGMII_FLAG_PN_SWAP	BIT(0)
+
 /* Infrasys subsystem config registers */
 #define INFRA_MISC2            0x70c
 #define CO_QPHY_SEL            BIT(0)
 #define GEPHY_MAC_SEL          BIT(1)
 
+/* Top misc registers */
+#define USB_PHY_SWITCH_REG	0x218
+#define QPHY_SEL_MASK		GENMASK(1, 0)
+#define SGMII_QPHY_SEL		0x2
+
 /* MT7628/88 specific stuff */
 #define MT7628_PDMA_OFFSET	0x0800
 #define MT7628_SDM_OFFSET	0x0c00
@@ -736,6 +747,17 @@ enum mtk_clks_map {
 				 BIT(MTK_CLK_SGMII2_CDR_FB) | \
 				 BIT(MTK_CLK_SGMII_CK) | \
 				 BIT(MTK_CLK_ETH2PLL) | BIT(MTK_CLK_SGMIITOP))
+#define MT7981_CLKS_BITMAP	(BIT(MTK_CLK_FE) | BIT(MTK_CLK_GP2) | BIT(MTK_CLK_GP1) | \
+				 BIT(MTK_CLK_WOCPU0) | \
+				 BIT(MTK_CLK_SGMII_TX_250M) | \
+				 BIT(MTK_CLK_SGMII_RX_250M) | \
+				 BIT(MTK_CLK_SGMII_CDR_REF) | \
+				 BIT(MTK_CLK_SGMII_CDR_FB) | \
+				 BIT(MTK_CLK_SGMII2_TX_250M) | \
+				 BIT(MTK_CLK_SGMII2_RX_250M) | \
+				 BIT(MTK_CLK_SGMII2_CDR_REF) | \
+				 BIT(MTK_CLK_SGMII2_CDR_FB) | \
+				 BIT(MTK_CLK_SGMII_CK))
 #define MT7986_CLKS_BITMAP	(BIT(MTK_CLK_FE) | BIT(MTK_CLK_GP2) | BIT(MTK_CLK_GP1) | \
 				 BIT(MTK_CLK_WOCPU1) | BIT(MTK_CLK_WOCPU0) | \
 				 BIT(MTK_CLK_SGMII_TX_250M) | \
@@ -849,6 +871,7 @@ enum mkt_eth_capabilities {
 	MTK_NETSYS_V2_BIT,
 	MTK_SOC_MT7628_BIT,
 	MTK_RSTCTRL_PPE1_BIT,
+	MTK_U3_COPHY_V2_BIT,
 
 	/* MUX BITS*/
 	MTK_ETH_MUX_GDM1_TO_GMAC1_ESW_BIT,
@@ -883,6 +906,7 @@ enum mkt_eth_capabilities {
 #define MTK_NETSYS_V2		BIT(MTK_NETSYS_V2_BIT)
 #define MTK_SOC_MT7628		BIT(MTK_SOC_MT7628_BIT)
 #define MTK_RSTCTRL_PPE1	BIT(MTK_RSTCTRL_PPE1_BIT)
+#define MTK_U3_COPHY_V2		BIT(MTK_U3_COPHY_V2_BIT)
 
 #define MTK_ETH_MUX_GDM1_TO_GMAC1_ESW		\
 	BIT(MTK_ETH_MUX_GDM1_TO_GMAC1_ESW_BIT)
@@ -955,6 +979,11 @@ enum mkt_eth_capabilities {
 		      MTK_MUX_U3_GMAC2_TO_QPHY | \
 		      MTK_MUX_GMAC12_TO_GEPHY_SGMII | MTK_QDMA)
 
+#define MT7981_CAPS  (MTK_GMAC1_SGMII | MTK_GMAC2_SGMII | MTK_GMAC2_GEPHY | \
+		      MTK_MUX_GMAC12_TO_GEPHY_SGMII | MTK_QDMA | \
+		      MTK_MUX_U3_GMAC2_TO_QPHY | MTK_U3_COPHY_V2 | \
+		      MTK_NETSYS_V2 | MTK_RSTCTRL_PPE1)
+
 #define MT7986_CAPS  (MTK_GMAC1_SGMII | MTK_GMAC2_SGMII | \
 		      MTK_MUX_GMAC12_TO_GEPHY_SGMII | MTK_QDMA | \
 		      MTK_NETSYS_V2 | MTK_RSTCTRL_PPE1)
@@ -1068,12 +1097,14 @@ struct mtk_soc_data {
  * @ana_rgc3:          The offset refers to register ANA_RGC3 related to regmap
  * @interface:         Currently configured interface mode
  * @pcs:               Phylink PCS structure
+ * @flags:             Flags indicating hardware properties
  */
 struct mtk_pcs {
 	struct regmap	*regmap;
 	u32             ana_rgc3;
 	phy_interface_t	interface;
 	struct phylink_pcs pcs;
+	u32		flags;
 };
 
 /* struct mtk_sgmii -  This is the structure holding sgmii regmap and its
diff --git a/drivers/net/ethernet/mediatek/mtk_sgmii.c b/drivers/net/ethernet/mediatek/mtk_sgmii.c
index bb00de1003ac..0fe403db23c9 100644
--- a/drivers/net/ethernet/mediatek/mtk_sgmii.c
+++ b/drivers/net/ethernet/mediatek/mtk_sgmii.c
@@ -88,6 +88,11 @@ static int mtk_pcs_config(struct phylink_pcs *pcs, unsigned int mode,
 		regmap_update_bits(mpcs->regmap, SGMSYS_QPHY_PWR_STATE_CTRL,
 				   SGMII_PHYA_PWD, SGMII_PHYA_PWD);
 
+		if (mpcs->flags & MTK_SGMII_FLAG_PN_SWAP)
+			regmap_update_bits(mpcs->regmap, SGMSYS_QPHY_WRAP_CTRL,
+					   SGMII_PN_SWAP_MASK,
+					   SGMII_PN_SWAP_TX_RX);
+
 		if (interface == PHY_INTERFACE_MODE_2500BASEX)
 			rgc3 = RG_PHY_SPEED_3_125G;
 		else
@@ -182,6 +187,11 @@ int mtk_sgmii_init(struct mtk_sgmii *ss, struct device_node *r, u32 ana_rgc3)
 
 		ss->pcs[i].ana_rgc3 = ana_rgc3;
 		ss->pcs[i].regmap = syscon_node_to_regmap(np);
+
+		ss->pcs[i].flags = 0;
+		if (of_property_read_bool(np, "mediatek,pn_swap"))
+			ss->pcs[i].flags |= MTK_SGMII_FLAG_PN_SWAP;
+
 		of_node_put(np);
 		if (IS_ERR(ss->pcs[i].regmap))
 			return PTR_ERR(ss->pcs[i].regmap);
