diff --git a/drivers/net/vxlan.c b/drivers/net/vxlan.c
index 34e102ec95c2..2af795d6ba05 100644
--- a/drivers/net/vxlan.c
+++ b/drivers/net/vxlan.c
@@ -1610,6 +1610,8 @@ static int vxlan6_xmit_skb(struct vxlan_sock *vs,
 	vxh->vx_flags = htonl(VXLAN_FLAGS);
 	vxh->vx_vni = vni;
 
+	skb_set_inner_protocol(skb, htons(ETH_P_TEB));
+
 	udp_tunnel6_xmit_skb(vs->sock, dst, skb, dev, saddr, daddr, prio,
 			     ttl, src_port, dst_port);
 	return 0;
@@ -1652,6 +1654,8 @@ int vxlan_xmit_skb(struct vxlan_sock *vs,
 	vxh->vx_flags = htonl(VXLAN_FLAGS);
 	vxh->vx_vni = vni;
 
+	skb_set_inner_protocol(skb, htons(ETH_P_TEB));
+
 	return udp_tunnel_xmit_skb(vs->sock, rt, skb, src, dst, tos,
 				   ttl, df, src_port, dst_port, xnet);
 }
diff --git a/include/linux/skbuff.h b/include/linux/skbuff.h
index d8f7d74d5a4d..7c5036d11feb 100644
--- a/include/linux/skbuff.h
+++ b/include/linux/skbuff.h
@@ -596,7 +596,8 @@ struct sk_buff {
 	__u8			ndisc_nodetype:2;
 #endif
 	__u8			ipvs_property:1;
-	/* 5 or 7 bit hole */
+	__u8			inner_protocol_type:1;
+	/* 4 or 6 bit hole */
 
 #ifdef CONFIG_NET_SCHED
 	__u16			tc_index;	/* traffic control index */
@@ -632,7 +633,11 @@ struct sk_buff {
 		__u32		reserved_tailroom;
 	};
 
-	__be16			inner_protocol;
+	union {
+		__be16		inner_protocol;
+		__u8		inner_ipproto;
+	};
+
 	__u16			inner_transport_header;
 	__u16			inner_network_header;
 	__u16			inner_mac_header;
@@ -1762,6 +1767,23 @@ static inline void skb_reserve(struct sk_buff *skb, int len)
 	skb->tail += len;
 }
 
+#define ENCAP_TYPE_ETHER	0
+#define ENCAP_TYPE_IPPROTO	1
+
+static inline void skb_set_inner_protocol(struct sk_buff *skb,
+					  __be16 protocol)
+{
+	skb->inner_protocol = protocol;
+	skb->inner_protocol_type = ENCAP_TYPE_ETHER;
+}
+
+static inline void skb_set_inner_ipproto(struct sk_buff *skb,
+					 __u8 ipproto)
+{
+	skb->inner_ipproto = ipproto;
+	skb->inner_protocol_type = ENCAP_TYPE_IPPROTO;
+}
+
 static inline void skb_reset_inner_headers(struct sk_buff *skb)
 {
 	skb->inner_mac_header = skb->mac_header;
diff --git a/include/net/udp.h b/include/net/udp.h
index 16f4e80f0519..07f9b70962f6 100644
--- a/include/net/udp.h
+++ b/include/net/udp.h
@@ -239,7 +239,8 @@ int udp_ioctl(struct sock *sk, int cmd, unsigned long arg);
 int udp_disconnect(struct sock *sk, int flags);
 unsigned int udp_poll(struct file *file, struct socket *sock, poll_table *wait);
 struct sk_buff *skb_udp_tunnel_segment(struct sk_buff *skb,
-				       netdev_features_t features);
+				       netdev_features_t features,
+				       bool is_ipv6);
 int udp_lib_getsockopt(struct sock *sk, int level, int optname,
 		       char __user *optval, int __user *optlen);
 int udp_lib_setsockopt(struct sock *sk, int level, int optname,
diff --git a/net/ipv4/ip_gre.c b/net/ipv4/ip_gre.c
index 829aff8bf723..0485ef18d254 100644
--- a/net/ipv4/ip_gre.c
+++ b/net/ipv4/ip_gre.c
@@ -241,6 +241,8 @@ static void __gre_xmit(struct sk_buff *skb, struct net_device *dev,
 	/* Push GRE header. */
 	gre_build_header(skb, &tpi, tunnel->tun_hlen);
 
+	skb_set_inner_protocol(skb, tpi.proto);
+
 	ip_tunnel_xmit(skb, dev, tnl_params, tnl_params->protocol);
 }
 
diff --git a/net/ipv4/ipip.c b/net/ipv4/ipip.c
index bfec31df8b21..ea88ab3102a8 100644
--- a/net/ipv4/ipip.c
+++ b/net/ipv4/ipip.c
@@ -224,6 +224,8 @@ static netdev_tx_t ipip_tunnel_xmit(struct sk_buff *skb, struct net_device *dev)
 	if (IS_ERR(skb))
 		goto out;
 
+	skb_set_inner_ipproto(skb, IPPROTO_IPIP);
+
 	ip_tunnel_xmit(skb, dev, tiph, tiph->protocol);
 	return NETDEV_TX_OK;
 
diff --git a/net/ipv4/udp_offload.c b/net/ipv4/udp_offload.c
index 19ebe6a39ddc..8c35f2c939ee 100644
--- a/net/ipv4/udp_offload.c
+++ b/net/ipv4/udp_offload.c
@@ -25,8 +25,11 @@ struct udp_offload_priv {
 	struct udp_offload_priv __rcu *next;
 };
 
-struct sk_buff *skb_udp_tunnel_segment(struct sk_buff *skb,
-				       netdev_features_t features)
+static struct sk_buff *__skb_udp_tunnel_segment(struct sk_buff *skb,
+	netdev_features_t features,
+	struct sk_buff *(*gso_inner_segment)(struct sk_buff *skb,
+					     netdev_features_t features),
+	__be16 new_protocol)
 {
 	struct sk_buff *segs = ERR_PTR(-EINVAL);
 	u16 mac_offset = skb->mac_header;
@@ -48,7 +51,7 @@ struct sk_buff *skb_udp_tunnel_segment(struct sk_buff *skb,
 	skb_reset_mac_header(skb);
 	skb_set_network_header(skb, skb_inner_network_offset(skb));
 	skb->mac_len = skb_inner_network_offset(skb);
-	skb->protocol = htons(ETH_P_TEB);
+	skb->protocol = new_protocol;
 
 	need_csum = !!(skb_shinfo(skb)->gso_type & SKB_GSO_UDP_TUNNEL_CSUM);
 	if (need_csum)
@@ -56,7 +59,7 @@ struct sk_buff *skb_udp_tunnel_segment(struct sk_buff *skb,
 
 	/* segment inner packet. */
 	enc_features = skb->dev->hw_enc_features & netif_skb_features(skb);
-	segs = skb_mac_gso_segment(skb, enc_features);
+	segs = gso_inner_segment(skb, enc_features);
 	if (IS_ERR_OR_NULL(segs)) {
 		skb_gso_error_unwind(skb, protocol, tnl_hlen, mac_offset,
 				     mac_len);
@@ -101,6 +104,44 @@ out:
 	return segs;
 }
 
+struct sk_buff *skb_udp_tunnel_segment(struct sk_buff *skb,
+				       netdev_features_t features,
+				       bool is_ipv6)
+{
+	__be16 protocol = skb->protocol;
+	const struct net_offload **offloads;
+	const struct net_offload *ops;
+	struct sk_buff *segs = ERR_PTR(-EINVAL);
+	struct sk_buff *(*gso_inner_segment)(struct sk_buff *skb,
+					     netdev_features_t features);
+
+	rcu_read_lock();
+
+	switch (skb->inner_protocol_type) {
+	case ENCAP_TYPE_ETHER:
+		protocol = skb->inner_protocol;
+		gso_inner_segment = skb_mac_gso_segment;
+		break;
+	case ENCAP_TYPE_IPPROTO:
+		offloads = is_ipv6 ? inet6_offloads : inet_offloads;
+		ops = rcu_dereference(offloads[skb->inner_ipproto]);
+		if (!ops || !ops->callbacks.gso_segment)
+			goto out_unlock;
+		gso_inner_segment = ops->callbacks.gso_segment;
+		break;
+	default:
+		goto out_unlock;
+	}
+
+	segs = __skb_udp_tunnel_segment(skb, features, gso_inner_segment,
+					protocol);
+
+out_unlock:
+	rcu_read_unlock();
+
+	return segs;
+}
+
 static struct sk_buff *udp4_ufo_fragment(struct sk_buff *skb,
 					 netdev_features_t features)
 {
@@ -113,7 +154,7 @@ static struct sk_buff *udp4_ufo_fragment(struct sk_buff *skb,
 	if (skb->encapsulation &&
 	    (skb_shinfo(skb)->gso_type &
 	     (SKB_GSO_UDP_TUNNEL|SKB_GSO_UDP_TUNNEL_CSUM))) {
-		segs = skb_udp_tunnel_segment(skb, features);
+		segs = skb_udp_tunnel_segment(skb, features, false);
 		goto out;
 	}
 
diff --git a/net/ipv6/ip6_gre.c b/net/ipv6/ip6_gre.c
index 5f19dfbc4c6a..9a0a1aafe727 100644
--- a/net/ipv6/ip6_gre.c
+++ b/net/ipv6/ip6_gre.c
@@ -616,6 +616,7 @@ static netdev_tx_t ip6gre_xmit2(struct sk_buff *skb,
 	int err = -1;
 	u8 proto;
 	struct sk_buff *new_skb;
+	__be16 protocol;
 
 	if (dev->type == ARPHRD_ETHER)
 		IPCB(skb)->flags = 0;
@@ -732,8 +733,9 @@ static netdev_tx_t ip6gre_xmit2(struct sk_buff *skb,
 	ipv6h->daddr = fl6->daddr;
 
 	((__be16 *)(ipv6h + 1))[0] = tunnel->parms.o_flags;
-	((__be16 *)(ipv6h + 1))[1] = (dev->type == ARPHRD_ETHER) ?
-				   htons(ETH_P_TEB) : skb->protocol;
+	protocol = (dev->type == ARPHRD_ETHER) ?
+		    htons(ETH_P_TEB) : skb->protocol;
+	((__be16 *)(ipv6h + 1))[1] = protocol;
 
 	if (tunnel->parms.o_flags&(GRE_KEY|GRE_CSUM|GRE_SEQ)) {
 		__be32 *ptr = (__be32 *)(((u8 *)ipv6h) + tunnel->hlen - 4);
@@ -754,6 +756,8 @@ static netdev_tx_t ip6gre_xmit2(struct sk_buff *skb,
 		}
 	}
 
+	skb_set_inner_protocol(skb, protocol);
+
 	ip6tunnel_xmit(skb, dev);
 	if (ndst)
 		ip6_tnl_dst_store(tunnel, ndst);
diff --git a/net/ipv6/sit.c b/net/ipv6/sit.c
index db75809ab843..0d4e27466f82 100644
--- a/net/ipv6/sit.c
+++ b/net/ipv6/sit.c
@@ -982,6 +982,8 @@ static netdev_tx_t ipip6_tunnel_xmit(struct sk_buff *skb,
 		goto tx_error;
 	}
 
+	skb_set_inner_ipproto(skb, IPPROTO_IPV6);
+
 	err = iptunnel_xmit(skb->sk, rt, skb, fl4.saddr, fl4.daddr,
 			    protocol, tos, ttl, df,
 			    !net_eq(tunnel->net, dev_net(dev)));
@@ -1006,6 +1008,8 @@ static netdev_tx_t ipip_tunnel_xmit(struct sk_buff *skb, struct net_device *dev)
 	if (IS_ERR(skb))
 		goto out;
 
+	skb_set_inner_ipproto(skb, IPPROTO_IPIP);
+
 	ip_tunnel_xmit(skb, dev, tiph, IPPROTO_IPIP);
 	return NETDEV_TX_OK;
 out:
diff --git a/net/ipv6/udp_offload.c b/net/ipv6/udp_offload.c
index 212ebfc7973f..8f96988c1db2 100644
--- a/net/ipv6/udp_offload.c
+++ b/net/ipv6/udp_offload.c
@@ -58,7 +58,7 @@ static struct sk_buff *udp6_ufo_fragment(struct sk_buff *skb,
 
 	if (skb->encapsulation && skb_shinfo(skb)->gso_type &
 	    (SKB_GSO_UDP_TUNNEL|SKB_GSO_UDP_TUNNEL_CSUM))
-		segs = skb_udp_tunnel_segment(skb, features);
+		segs = skb_udp_tunnel_segment(skb, features, true);
 	else {
 		const struct ipv6hdr *ipv6h;
 		struct udphdr *uh;