diff --git a/arch/powerpc/include/asm/kvm_book3s.h b/arch/powerpc/include/asm/kvm_book3s.h
index 942c7b1678e3..993090422690 100644
--- a/arch/powerpc/include/asm/kvm_book3s.h
+++ b/arch/powerpc/include/asm/kvm_book3s.h
@@ -106,10 +106,6 @@ struct kvmppc_vcpu_book3s {
 	spinlock_t mmu_lock;
 };
 
-#define CONTEXT_HOST		0
-#define CONTEXT_GUEST		1
-#define CONTEXT_GUEST_END	2
-
 #define VSID_REAL	0x07ffffffffc00000ULL
 #define VSID_BAT	0x07ffffffffb00000ULL
 #define VSID_64K	0x0800000000000000ULL
diff --git a/arch/x86/kernel/traps.c b/arch/x86/kernel/traps.c
index 9d2073e2ecc9..756f74eed35d 100644
--- a/arch/x86/kernel/traps.c
+++ b/arch/x86/kernel/traps.c
@@ -123,7 +123,7 @@ enum ctx_state ist_enter(struct pt_regs *regs)
 		 * but we need to notify RCU.
 		 */
 		rcu_nmi_enter();
-		prev_state = IN_KERNEL;  /* the value is irrelevant. */
+		prev_state = CONTEXT_KERNEL;  /* the value is irrelevant. */
 	}
 
 	/*
diff --git a/include/linux/context_tracking.h b/include/linux/context_tracking.h
index 37b81bd51ec0..2821838256b4 100644
--- a/include/linux/context_tracking.h
+++ b/include/linux/context_tracking.h
@@ -10,6 +10,8 @@
 #ifdef CONFIG_CONTEXT_TRACKING
 extern void context_tracking_cpu_set(int cpu);
 
+extern void context_tracking_enter(enum ctx_state state);
+extern void context_tracking_exit(enum ctx_state state);
 extern void context_tracking_user_enter(void);
 extern void context_tracking_user_exit(void);
 extern void __context_tracking_task_switch(struct task_struct *prev,
@@ -35,7 +37,8 @@ static inline enum ctx_state exception_enter(void)
 		return 0;
 
 	prev_ctx = this_cpu_read(context_tracking.state);
-	context_tracking_user_exit();
+	if (prev_ctx != CONTEXT_KERNEL)
+		context_tracking_exit(prev_ctx);
 
 	return prev_ctx;
 }
@@ -43,8 +46,8 @@ static inline enum ctx_state exception_enter(void)
 static inline void exception_exit(enum ctx_state prev_ctx)
 {
 	if (context_tracking_is_enabled()) {
-		if (prev_ctx == IN_USER)
-			context_tracking_user_enter();
+		if (prev_ctx != CONTEXT_KERNEL)
+			context_tracking_enter(prev_ctx);
 	}
 }
 
@@ -78,10 +81,16 @@ static inline void guest_enter(void)
 		vtime_guest_enter(current);
 	else
 		current->flags |= PF_VCPU;
+
+	if (context_tracking_is_enabled())
+		context_tracking_enter(CONTEXT_GUEST);
 }
 
 static inline void guest_exit(void)
 {
+	if (context_tracking_is_enabled())
+		context_tracking_exit(CONTEXT_GUEST);
+
 	if (vtime_accounting_enabled())
 		vtime_guest_exit(current);
 	else
diff --git a/include/linux/context_tracking_state.h b/include/linux/context_tracking_state.h
index 97a81225d037..6b7b96a32b75 100644
--- a/include/linux/context_tracking_state.h
+++ b/include/linux/context_tracking_state.h
@@ -13,8 +13,9 @@ struct context_tracking {
 	 */
 	bool active;
 	enum ctx_state {
-		IN_KERNEL = 0,
-		IN_USER,
+		CONTEXT_KERNEL = 0,
+		CONTEXT_USER,
+		CONTEXT_GUEST,
 	} state;
 };
 
@@ -34,11 +35,13 @@ static inline bool context_tracking_cpu_is_enabled(void)
 
 static inline bool context_tracking_in_user(void)
 {
-	return __this_cpu_read(context_tracking.state) == IN_USER;
+	return __this_cpu_read(context_tracking.state) == CONTEXT_USER;
 }
 #else
 static inline bool context_tracking_in_user(void) { return false; }
 static inline bool context_tracking_active(void) { return false; }
+static inline bool context_tracking_is_enabled(void) { return false; }
+static inline bool context_tracking_cpu_is_enabled(void) { return false; }
 #endif /* CONFIG_CONTEXT_TRACKING */
 
 #endif
diff --git a/include/linux/kvm_host.h b/include/linux/kvm_host.h
index d12b2104d19b..cc8c61c5459c 100644
--- a/include/linux/kvm_host.h
+++ b/include/linux/kvm_host.h
@@ -766,7 +766,8 @@ static inline void kvm_guest_enter(void)
 	 * one time slice). Lets treat guest mode as quiescent state, just like
 	 * we do with user-mode execution.
 	 */
-	rcu_virt_note_context_switch(smp_processor_id());
+	if (!context_tracking_cpu_is_enabled())
+		rcu_virt_note_context_switch(smp_processor_id());
 }
 
 static inline void kvm_guest_exit(void)
diff --git a/kernel/context_tracking.c b/kernel/context_tracking.c
index 937ecdfdf258..72d59a1a6eb6 100644
--- a/kernel/context_tracking.c
+++ b/kernel/context_tracking.c
@@ -39,15 +39,15 @@ void context_tracking_cpu_set(int cpu)
 }
 
 /**
- * context_tracking_user_enter - Inform the context tracking that the CPU is going to
- *                               enter userspace mode.
+ * context_tracking_enter - Inform the context tracking that the CPU is going
+ *                          enter user or guest space mode.
  *
  * This function must be called right before we switch from the kernel
- * to userspace, when it's guaranteed the remaining kernel instructions
- * to execute won't use any RCU read side critical section because this
- * function sets RCU in extended quiescent state.
+ * to user or guest space, when it's guaranteed the remaining kernel
+ * instructions to execute won't use any RCU read side critical section
+ * because this function sets RCU in extended quiescent state.
  */
-void context_tracking_user_enter(void)
+void context_tracking_enter(enum ctx_state state)
 {
 	unsigned long flags;
 
@@ -75,9 +75,8 @@ void context_tracking_user_enter(void)
 	WARN_ON_ONCE(!current->mm);
 
 	local_irq_save(flags);
-	if ( __this_cpu_read(context_tracking.state) != IN_USER) {
+	if ( __this_cpu_read(context_tracking.state) != state) {
 		if (__this_cpu_read(context_tracking.active)) {
-			trace_user_enter(0);
 			/*
 			 * At this stage, only low level arch entry code remains and
 			 * then we'll run in userspace. We can assume there won't be
@@ -85,7 +84,10 @@ void context_tracking_user_enter(void)
 			 * user_exit() or rcu_irq_enter(). Let's remove RCU's dependency
 			 * on the tick.
 			 */
-			vtime_user_enter(current);
+			if (state == CONTEXT_USER) {
+				trace_user_enter(0);
+				vtime_user_enter(current);
+			}
 			rcu_user_enter();
 		}
 		/*
@@ -101,24 +103,32 @@ void context_tracking_user_enter(void)
 		 * OTOH we can spare the calls to vtime and RCU when context_tracking.active
 		 * is false because we know that CPU is not tickless.
 		 */
-		__this_cpu_write(context_tracking.state, IN_USER);
+		__this_cpu_write(context_tracking.state, state);
 	}
 	local_irq_restore(flags);
 }
+NOKPROBE_SYMBOL(context_tracking_enter);
+EXPORT_SYMBOL_GPL(context_tracking_enter);
+
+void context_tracking_user_enter(void)
+{
+	context_tracking_enter(CONTEXT_USER);
+}
 NOKPROBE_SYMBOL(context_tracking_user_enter);
 
 /**
- * context_tracking_user_exit - Inform the context tracking that the CPU is
- *                              exiting userspace mode and entering the kernel.
+ * context_tracking_exit - Inform the context tracking that the CPU is
+ *                         exiting user or guest mode and entering the kernel.
  *
- * This function must be called after we entered the kernel from userspace
- * before any use of RCU read side critical section. This potentially include
- * any high level kernel code like syscalls, exceptions, signal handling, etc...
+ * This function must be called after we entered the kernel from user or
+ * guest space before any use of RCU read side critical section. This
+ * potentially include any high level kernel code like syscalls, exceptions,
+ * signal handling, etc...
  *
  * This call supports re-entrancy. This way it can be called from any exception
  * handler without needing to know if we came from userspace or not.
  */
-void context_tracking_user_exit(void)
+void context_tracking_exit(enum ctx_state state)
 {
 	unsigned long flags;
 
@@ -129,20 +139,29 @@ void context_tracking_user_exit(void)
 		return;
 
 	local_irq_save(flags);
-	if (__this_cpu_read(context_tracking.state) == IN_USER) {
+	if (__this_cpu_read(context_tracking.state) == state) {
 		if (__this_cpu_read(context_tracking.active)) {
 			/*
 			 * We are going to run code that may use RCU. Inform
 			 * RCU core about that (ie: we may need the tick again).
 			 */
 			rcu_user_exit();
-			vtime_user_exit(current);
-			trace_user_exit(0);
+			if (state == CONTEXT_USER) {
+				vtime_user_exit(current);
+				trace_user_exit(0);
+			}
 		}
-		__this_cpu_write(context_tracking.state, IN_KERNEL);
+		__this_cpu_write(context_tracking.state, CONTEXT_KERNEL);
 	}
 	local_irq_restore(flags);
 }
+NOKPROBE_SYMBOL(context_tracking_exit);
+EXPORT_SYMBOL_GPL(context_tracking_exit);
+
+void context_tracking_user_exit(void)
+{
+	context_tracking_exit(CONTEXT_USER);
+}
 NOKPROBE_SYMBOL(context_tracking_user_exit);
 
 /**
diff --git a/kernel/sched/core.c b/kernel/sched/core.c
index f0f831e8a345..06b9a00871e0 100644
--- a/kernel/sched/core.c
+++ b/kernel/sched/core.c
@@ -2818,7 +2818,7 @@ asmlinkage __visible void __sched schedule_user(void)
 	 * we find a better solution.
 	 *
 	 * NB: There are buggy callers of this function.  Ideally we
-	 * should warn if prev_state != IN_USER, but that will trigger
+	 * should warn if prev_state != CONTEXT_USER, but that will trigger
 	 * too frequently to make sense yet.
 	 */
 	enum ctx_state prev_state = exception_enter();