struct mlx5_flow_spec *spec,
                              struct flow_cls_offload *f,
                              struct net_device *filter_dev,
-                             u8 *match_level, u8 *tunnel_match_level)
+                             u8 *inner_match_level, u8 *outer_match_level)
 {
        struct netlink_ext_ack *extack = f->common.extack;
        void *headers_c = MLX5_ADDR_OF(fte_match_param, spec->match_criteria,
        struct flow_dissector *dissector = rule->match.dissector;
        u16 addr_type = 0;
        u8 ip_proto = 0;
+       u8 *match_level;
 
-       *match_level = MLX5_MATCH_NONE;
+       match_level = outer_match_level;
 
        if (dissector->used_keys &
            ~(BIT(FLOW_DISSECTOR_KEY_META) |
        }
 
        if (mlx5e_get_tc_tun(filter_dev)) {
-               if (parse_tunnel_attr(priv, spec, f, filter_dev, tunnel_match_level))
+               if (parse_tunnel_attr(priv, spec, f, filter_dev,
+                                     outer_match_level))
                        return -EOPNOTSUPP;
 
-               /* In decap flow, header pointers should point to the inner
+               /* At this point, header pointers should point to the inner
                 * headers, outer header were already set by parse_tunnel_attr
                 */
+               match_level = inner_match_level;
                headers_c = get_match_headers_criteria(MLX5_FLOW_CONTEXT_ACTION_DECAP,
                                                       spec);
                headers_v = get_match_headers_value(MLX5_FLOW_CONTEXT_ACTION_DECAP,
                            struct flow_cls_offload *f,
                            struct net_device *filter_dev)
 {
+       u8 inner_match_level, outer_match_level, non_tunnel_match_level;
        struct netlink_ext_ack *extack = f->common.extack;
        struct mlx5_core_dev *dev = priv->mdev;
        struct mlx5_eswitch *esw = dev->priv.eswitch;
        struct mlx5e_rep_priv *rpriv = priv->ppriv;
-       u8 match_level, tunnel_match_level = MLX5_MATCH_NONE;
        struct mlx5_eswitch_rep *rep;
        int err;
 
-       err = __parse_cls_flower(priv, spec, f, filter_dev, &match_level, &tunnel_match_level);
+       inner_match_level = MLX5_MATCH_NONE;
+       outer_match_level = MLX5_MATCH_NONE;
+
+       err = __parse_cls_flower(priv, spec, f, filter_dev, &inner_match_level,
+                                &outer_match_level);
+       non_tunnel_match_level = (inner_match_level == MLX5_MATCH_NONE) ?
+                                outer_match_level : inner_match_level;
 
        if (!err && (flow->flags & MLX5E_TC_FLOW_ESWITCH)) {
                rep = rpriv->rep;
                if (rep->vport != MLX5_VPORT_UPLINK &&
                    (esw->offloads.inline_mode != MLX5_INLINE_MODE_NONE &&
-                   esw->offloads.inline_mode < match_level)) {
+                   esw->offloads.inline_mode < non_tunnel_match_level)) {
                        NL_SET_ERR_MSG_MOD(extack,
                                           "Flow is not offloaded due to min inline setting");
                        netdev_warn(priv->netdev,
                                    "Flow is not offloaded due to min inline setting, required %d actual %d\n",
-                                   match_level, esw->offloads.inline_mode);
+                                   non_tunnel_match_level, esw->offloads.inline_mode);
                        return -EOPNOTSUPP;
                }
        }
 
        if (flow->flags & MLX5E_TC_FLOW_ESWITCH) {
-               flow->esw_attr->match_level = match_level;
-               flow->esw_attr->tunnel_match_level = tunnel_match_level;
+               flow->esw_attr->inner_match_level = inner_match_level;
+               flow->esw_attr->outer_match_level = outer_match_level;
        } else {
-               flow->nic_attr->match_level = match_level;
+               flow->nic_attr->match_level = non_tunnel_match_level;
        }
 
        return err;
 
 
        mlx5_eswitch_set_rule_source_port(esw, spec, attr);
 
-       if (flow_act.action & MLX5_FLOW_CONTEXT_ACTION_DECAP) {
-               if (attr->tunnel_match_level != MLX5_MATCH_NONE)
-                       spec->match_criteria_enable |= MLX5_MATCH_OUTER_HEADERS;
-               if (attr->match_level != MLX5_MATCH_NONE)
-                       spec->match_criteria_enable |= MLX5_MATCH_INNER_HEADERS;
-       } else if (attr->match_level != MLX5_MATCH_NONE) {
+       if (attr->outer_match_level != MLX5_MATCH_NONE)
                spec->match_criteria_enable |= MLX5_MATCH_OUTER_HEADERS;
-       }
+       if (attr->inner_match_level != MLX5_MATCH_NONE)
+               spec->match_criteria_enable |= MLX5_MATCH_INNER_HEADERS;
 
        if (flow_act.action & MLX5_FLOW_CONTEXT_ACTION_MOD_HDR)
                flow_act.modify_id = attr->mod_hdr_id;
        mlx5_eswitch_set_rule_source_port(esw, spec, attr);
 
        spec->match_criteria_enable |= MLX5_MATCH_MISC_PARAMETERS;
-       if (attr->match_level != MLX5_MATCH_NONE)
+       if (attr->outer_match_level != MLX5_MATCH_NONE)
                spec->match_criteria_enable |= MLX5_MATCH_OUTER_HEADERS;
 
        rule = mlx5_add_flow_rules(fast_fdb, spec, &flow_act, dest, i);