diff --git a/include/linux/virtio_net.h b/include/linux/virtio_net.h
index 276ca543ef44..5cb3e1083b63 100644
--- a/include/linux/virtio_net.h
+++ b/include/linux/virtio_net.h
@@ -240,4 +240,107 @@ static inline int virtio_net_hdr_from_skb(const struct sk_buff *skb,
 	return 0;
 }
 
+static inline unsigned int virtio_l3min(bool is_ipv6)
+{
+	return is_ipv6 ? sizeof(struct ipv6hdr) : sizeof(struct iphdr);
+}
+
+static inline int virtio_net_hdr_tnl_to_skb(struct sk_buff *skb,
+					    struct virtio_net_hdr *hdr,
+					    unsigned int tnl_hdr_offset,
+					    bool little_endian,
+					    bool has_mac)
+{
+	u8 gso_tunnel_type = hdr->gso_type & VIRTIO_NET_HDR_GSO_UDP_TUNNEL;
+	unsigned int inner_nh, outer_th, inner_th;
+	unsigned int inner_l3min, outer_l3min;
+	struct virtio_net_hdr_tunnel *tnl;
+	u8 gso_inner_type;
+	bool outer_isv6;
+	int ret;
+
+	if (!gso_tunnel_type)
+		return virtio_net_hdr_to_skb(skb, hdr, little_endian);
+
+	/* Tunnel not supported/negotiated, but the hdr asks for it. */
+	if (!tnl_hdr_offset)
+		return -EINVAL;
+
+	/* Either ipv4 or ipv6. */
+	if (gso_tunnel_type & VIRTIO_NET_HDR_GSO_UDP_TUNNEL_IPV4 &&
+	    gso_tunnel_type & VIRTIO_NET_HDR_GSO_UDP_TUNNEL_IPV6)
+		return -EINVAL;
+
+	/* No UDP fragments over UDP tunnel. */
+	hdr->gso_type &= ~gso_tunnel_type;
+	gso_inner_type = hdr->gso_type & ~VIRTIO_NET_HDR_GSO_ECN;
+	if (!gso_inner_type || gso_inner_type == VIRTIO_NET_HDR_GSO_UDP_L4)
+		return -EINVAL;
+
+	/* Relay on csum being present. */
+	if (!(hdr->flags & VIRTIO_NET_HDR_F_NEEDS_CSUM))
+		return -EINVAL;
+
+	/* Validate offsets. */
+	outer_isv6 = gso_tunnel_type & VIRTIO_NET_HDR_GSO_UDP_TUNNEL_IPV6;
+	inner_l3min = virtio_l3min(gso_inner_type == VIRTIO_NET_HDR_GSO_TCPV6);
+	outer_l3min = virtio_l3min(outer_isv6);
+	if (has_mac)
+		outer_l3min += ETH_HLEN;
+
+	tnl = ((void *)hdr) + tnl_hdr_offset;
+	inner_th = __virtio16_to_cpu(little_endian, hdr->csum_start);
+	inner_nh = __virtio16_to_cpu(little_endian, tnl->inner_nh_offset);
+	outer_th = __virtio16_to_cpu(little_endian, tnl->outer_th_offset);
+	if (outer_th < outer_l3min + sizeof(struct udphdr) ||
+	    outer_th > inner_nh ||
+	    inner_th < inner_nh + inner_l3min)
+		return -EINVAL;
+
+	/* Let the basic parsing deal with plain GSO features. */
+	ret = virtio_net_hdr_to_skb(skb, hdr, little_endian);
+	if (ret)
+		return ret;
+
+	skb_set_inner_protocol(skb, outer_isv6 ? htons(ETH_P_IPV6) :
+						 htons(ETH_P_IP));
+	skb_shinfo(skb)->gso_type |= SKB_GSO_UDP_TUNNEL;
+	skb->inner_transport_header = inner_th;
+	skb->inner_network_header = inner_nh;
+	skb->transport_header = outer_th;
+	return 0;
+}
+
+static inline int virtio_net_hdr_tnl_from_skb(struct sk_buff *skb,
+					      struct virtio_net_hdr *hdr,
+					      unsigned int tnl_hdr_offset,
+					      bool little_endian,
+					      int vlan_hlen)
+{
+	struct virtio_net_hdr_tunnel *tnl;
+	int ret;
+
+	if (!(skb_shinfo(skb)->gso_type & SKB_GSO_UDP_TUNNEL))
+		return virtio_net_hdr_from_skb(skb, hdr, little_endian, false,
+					       vlan_hlen);
+
+	skb_shinfo(skb)->gso_type &= ~SKB_GSO_UDP_TUNNEL;
+	ret = virtio_net_hdr_from_skb(skb, hdr, little_endian, false,
+				      vlan_hlen);
+	if (ret)
+		return ret;
+
+	if (skb->protocol == htons(ETH_P_IPV6))
+		hdr->gso_type |= VIRTIO_NET_HDR_GSO_UDP_TUNNEL_IPV6;
+	else
+		hdr->gso_type |= VIRTIO_NET_HDR_GSO_UDP_TUNNEL_IPV4;
+
+	tnl = ((void *)hdr) + tnl_hdr_offset;
+	tnl->inner_nh_offset =  __cpu_to_virtio16(little_endian,
+						  skb->inner_network_header);
+	tnl->outer_th_offset =  __cpu_to_virtio16(little_endian,
+						  skb->transport_header);
+	return 0;
+}
+
 #endif /* _LINUX_VIRTIO_NET_H */
diff --git a/include/uapi/linux/virtio_net.h b/include/uapi/linux/virtio_net.h
index ac9174717ef1..e9b3853312a8 100644
--- a/include/uapi/linux/virtio_net.h
+++ b/include/uapi/linux/virtio_net.h
@@ -56,6 +56,8 @@
 #define VIRTIO_NET_F_MQ	22	/* Device supports Receive Flow
 					 * Steering */
 #define VIRTIO_NET_F_CTRL_MAC_ADDR 23	/* Set MAC address */
+#define VIRTIO_NET_F_GUEST_UDP_TUNNEL_GSO 47 /* Guest can handle GSO over UDP tunnel */
+#define VIRTIO_NET_F_HOST_UDP_TUNNEL_GSO 49 /* Host can handle GSO over UDP tunnel */
 #define VIRTIO_NET_F_DEVICE_STATS 50	/* Device can provide device-level statistics. */
 #define VIRTIO_NET_F_VQ_NOTF_COAL 52	/* Device supports virtqueue notification coalescing */
 #define VIRTIO_NET_F_NOTF_COAL	53	/* Device supports notifications coalescing */
@@ -137,6 +139,10 @@ struct virtio_net_hdr_v1 {
 #define VIRTIO_NET_HDR_GSO_UDP		3	/* GSO frame, IPv4 UDP (UFO) */
 #define VIRTIO_NET_HDR_GSO_TCPV6	4	/* GSO frame, IPv6 TCP */
 #define VIRTIO_NET_HDR_GSO_UDP_L4	5	/* GSO frame, IPv4& IPv6 UDP (USO) */
+#define VIRTIO_NET_HDR_GSO_UDP_TUNNEL_IPV4 0x20 /* UDP over IPv4 tunnel present */
+#define VIRTIO_NET_HDR_GSO_UDP_TUNNEL_IPV6 0x40 /* UDP over IPv6 tunnel present */
+#define VIRTIO_NET_HDR_GSO_UDP_TUNNEL (VIRTIO_NET_HDR_GSO_UDP_TUNNEL_IPV4 | \
+				       VIRTIO_NET_HDR_GSO_UDP_TUNNEL_IPV6)
 #define VIRTIO_NET_HDR_GSO_ECN		0x80	/* TCP has ECN set */
 	__u8 gso_type;
 	__virtio16 hdr_len;	/* Ethernet + IP + tcp/udp hdrs */
@@ -181,6 +187,12 @@ struct virtio_net_hdr_v1_hash {
 	__le16 padding;
 };
 
+/* This header after hashing information */
+struct virtio_net_tunnel_hdr {
+	__virtio16 outer_th_offset;
+	__virtio16 inner_nh_offset;
+};
+
 #ifndef VIRTIO_NET_NO_LEGACY
 /* This header comes first in the scatter-gather list.
  * For legacy virtio, if VIRTIO_F_ANY_LAYOUT is not negotiated, it must
