diff --git a/include/linux/context_tracking.h b/include/linux/context_tracking.h
index d53cd331c4dd..bceb06498521 100644
--- a/include/linux/context_tracking.h
+++ b/include/linux/context_tracking.h
@@ -51,7 +51,8 @@ static inline enum ctx_state exception_enter(void)
 {
 	enum ctx_state prev_ctx;
 
-	if (!context_tracking_enabled())
+	if (IS_ENABLED(CONFIG_HAVE_CONTEXT_TRACKING_OFFSTACK) ||
+	    !context_tracking_enabled())
 		return 0;
 
 	prev_ctx = this_cpu_read(context_tracking.state);
@@ -63,7 +64,8 @@ static inline enum ctx_state exception_enter(void)
 
 static inline void exception_exit(enum ctx_state prev_ctx)
 {
-	if (context_tracking_enabled()) {
+	if (!IS_ENABLED(CONFIG_HAVE_CONTEXT_TRACKING_OFFSTACK) &&
+	    context_tracking_enabled()) {
 		if (prev_ctx != CONTEXT_KERNEL)
 			context_tracking_enter(prev_ctx);
 	}