diff --git a/arch/s390/kvm/kvm-s390.c b/arch/s390/kvm/kvm-s390.c
index ecced9d18986..d91a95568002 100644
--- a/arch/s390/kvm/kvm-s390.c
+++ b/arch/s390/kvm/kvm-s390.c
@@ -608,9 +608,7 @@ static int __vcpu_run(struct kvm_vcpu *vcpu)
 		kvm_s390_deliver_pending_interrupts(vcpu);
 
 	vcpu->arch.sie_block->icptcode = 0;
-	local_irq_disable();
 	kvm_guest_enter();
-	local_irq_enable();
 	VCPU_EVENT(vcpu, 6, "entering sie flags %x",
 		   atomic_read(&vcpu->arch.sie_block->cpuflags));
 	trace_kvm_s390_sie_enter(vcpu,
@@ -629,9 +627,7 @@ static int __vcpu_run(struct kvm_vcpu *vcpu)
 	VCPU_EVENT(vcpu, 6, "exit sie icptcode %d",
 		   vcpu->arch.sie_block->icptcode);
 	trace_kvm_s390_sie_exit(vcpu, vcpu->arch.sie_block->icptcode);
-	local_irq_disable();
 	kvm_guest_exit();
-	local_irq_enable();
 
 	memcpy(&vcpu->run->s.regs.gprs[14], &vcpu->arch.sie_block->gg14, 16);
 	return rc;
diff --git a/include/linux/kvm_host.h b/include/linux/kvm_host.h
index 93bfc9f9815c..0e2212fe4784 100644
--- a/include/linux/kvm_host.h
+++ b/include/linux/kvm_host.h
@@ -737,7 +737,11 @@ static inline int kvm_deassign_device(struct kvm *kvm,
 static inline void kvm_guest_enter(void)
 {
 	BUG_ON(preemptible());
-	vtime_account(current);
+	/*
+	 * This is running in ioctl context so we can avoid
+	 * the call to vtime_account() with its unnecessary idle check.
+	 */
+	vtime_account_system(current);
 	current->flags |= PF_VCPU;
 	/* KVM does not hold any references to rcu protected data when it
 	 * switches CPU into a guest mode. In fact switching to a guest mode
@@ -751,7 +755,11 @@ static inline void kvm_guest_enter(void)
 
 static inline void kvm_guest_exit(void)
 {
-	vtime_account(current);
+	/*
+	 * This is running in ioctl context so we can avoid
+	 * the call to vtime_account() with its unnecessary idle check.
+	 */
+	vtime_account_system(current);
 	current->flags &= ~PF_VCPU;
 }