diff --git a/kernel/events/core.c b/kernel/events/core.c
index 5dd6424e62fa..6460f79280ed 100644
--- a/kernel/events/core.c
+++ b/kernel/events/core.c
@@ -9553,14 +9553,14 @@ __perf_event_account_interrupt(struct perf_event *event, int throttle)
 		hwc->interrupts = 1;
 	} else {
 		hwc->interrupts++;
-		if (unlikely(throttle &&
-			     hwc->interrupts > max_samples_per_tick)) {
-			__this_cpu_inc(perf_throttled_count);
-			tick_dep_set_cpu(smp_processor_id(), TICK_DEP_BIT_PERF_EVENTS);
-			hwc->interrupts = MAX_INTERRUPTS;
-			perf_log_throttle(event, 0);
-			ret = 1;
-		}
+	}
+
+	if (unlikely(throttle && hwc->interrupts >= max_samples_per_tick)) {
+		__this_cpu_inc(perf_throttled_count);
+		tick_dep_set_cpu(smp_processor_id(), TICK_DEP_BIT_PERF_EVENTS);
+		hwc->interrupts = MAX_INTERRUPTS;
+		perf_log_throttle(event, 0);
+		ret = 1;
 	}
 
 	if (event->attr.freq) {