diff --git a/sys/kern/uipc_ktls.c b/sys/kern/uipc_ktls.c
--- a/sys/kern/uipc_ktls.c
+++ b/sys/kern/uipc_ktls.c
@@ -503,7 +503,7 @@
 #if defined(INET) || defined(INET6)
 static int
 ktls_create_session(struct socket *so, struct tls_enable *en,
-    struct ktls_session **tlsp)
+    struct ktls_session **tlsp, int direction)
 {
 	struct ktls_session *tls;
 	int error;
@@ -622,6 +622,7 @@
 	TASK_INIT(&tls->reset_tag_task, 0, ktls_reset_send_tag, tls);
 
 	tls->wq_index = ktls_get_cpu(so);
+	tls->direction = direction;
 
 	tls->params.cipher_algorithm = en->cipher_algorithm;
 	tls->params.auth_algorithm = en->auth_algorithm;
@@ -759,6 +760,7 @@
 	/* Copy fields from existing session. */
 	tls_new->params = tls->params;
 	tls_new->wq_index = tls->wq_index;
+	tls_new->direction = tls->direction;
 
 	/* Deep copy keys. */
 	if (tls_new->params.auth_key != NULL) {
@@ -983,28 +985,132 @@
 	return (error);
 }
 
+/*
+ * Common code for allocating a TLS receive tag for doing HW
+ * decryption of TLS data.
+ *
+ * This function allocates a new TLS receive tag on whatever interface
+ * the connection is currently routed over.
+ */
 static int
-ktls_try_ifnet(struct socket *so, struct ktls_session *tls, bool force)
+ktls_alloc_rcv_tag(struct inpcb *inp, struct ktls_session *tls, bool force,
+    struct m_snd_tag **mstp)
 {
-	struct m_snd_tag *mst;
+	union if_snd_tag_alloc_params params;
+	struct ifnet *ifp;
+	struct nhop_object *nh;
+	struct tcpcb *tp;
 	int error;
 
-	error = ktls_alloc_snd_tag(so->so_pcb, tls, force, &mst);
-	if (error == 0) {
-		tls->mode = TCP_TLS_MODE_IFNET;
-		tls->snd_tag = mst;
-		switch (tls->params.cipher_algorithm) {
-		case CRYPTO_AES_CBC:
-			counter_u64_add(ktls_ifnet_cbc, 1);
-			break;
-		case CRYPTO_AES_NIST_GCM_16:
-			counter_u64_add(ktls_ifnet_gcm, 1);
-			break;
-		case CRYPTO_CHACHA20_POLY1305:
-			counter_u64_add(ktls_ifnet_chacha20, 1);
-			break;
+	INP_RLOCK(inp);
+	if (inp->inp_flags & (INP_TIMEWAIT | INP_DROPPED)) {
+		INP_RUNLOCK(inp);
+		return (ECONNRESET);
+	}
+	if (inp->inp_socket == NULL) {
+		INP_RUNLOCK(inp);
+		return (ECONNRESET);
+	}
+	tp = intotcpcb(inp);
+
+	/*
+	 * Check administrative controls on ifnet TLS to determine if
+	 * ifnet TLS should be denied.
+	 *
+	 * - Always permit 'force' requests.
+	 * - ktls_ifnet_permitted == 0: always deny.
+	 */
+	if (!force && ktls_ifnet_permitted == 0) {
+		INP_RUNLOCK(inp);
+		return (ENXIO);
+	}
+
+	/*
+	 * XXX: Use the cached route in the inpcb to find the
+	 * interface.  This should perhaps instead use
+	 * rtalloc1_fib(dst, 0, 0, fibnum).  Since KTLS is only
+	 * enabled after a connection has completed key negotiation in
+	 * userland, the cached route will be present in practice.
+	 */
+	nh = inp->inp_route.ro_nh;
+	if (nh == NULL) {
+		INP_RUNLOCK(inp);
+		return (ENXIO);
+	}
+	ifp = nh->nh_ifp;
+	if_ref(ifp);
+
+	params.hdr.type = IF_SND_TAG_TYPE_TLS_RX;
+	params.hdr.flowid = inp->inp_flowid;
+	params.hdr.flowtype = inp->inp_flowtype;
+	params.hdr.numa_domain = inp->inp_numa_domain;
+	params.tls_rx.inp = inp;
+	params.tls_rx.tls = tls;
+	params.tls_rx.vlan_id = 0;
+
+	INP_RUNLOCK(inp);
+
+	if ((ifp->if_capenable & IFCAP_MEXTPG) == 0) {
+		error = EOPNOTSUPP;
+		goto out;
+	}
+
+	/* XXX reusing TXTLS flags */
+	if (inp->inp_vflag & INP_IPV6) {
+		if ((ifp->if_capenable & IFCAP_TXTLS6) == 0) {
+			error = EOPNOTSUPP;
+			goto out;
+		}
+	} else {
+		if ((ifp->if_capenable & IFCAP_TXTLS4) == 0) {
+			error = EOPNOTSUPP;
+			goto out;
 		}
 	}
+	error = m_snd_tag_alloc(ifp, &params, mstp);
+out:
+	if_rele(ifp);
+	return (error);
+}
+
+static int
+ktls_try_ifnet(struct socket *so, struct ktls_session *tls, int direction, bool force)
+{
+	struct m_snd_tag *mst;
+	int error;
+
+	switch (direction) {
+	case KTLS_TX:
+		error = ktls_alloc_snd_tag(so->so_pcb, tls, force, &mst);
+		if (__predict_false(error != 0))
+			goto done;
+		break;
+	case KTLS_RX:
+		error = ktls_alloc_rcv_tag(so->so_pcb, tls, force, &mst);
+		if (__predict_false(error != 0))
+			goto done;
+		break;
+	default:
+		return (EINVAL);
+	}
+
+	tls->mode = TCP_TLS_MODE_IFNET;
+	tls->snd_tag = mst;
+
+	switch (tls->params.cipher_algorithm) {
+	case CRYPTO_AES_CBC:
+		counter_u64_add(ktls_ifnet_cbc, 1);
+		break;
+	case CRYPTO_AES_NIST_GCM_16:
+		counter_u64_add(ktls_ifnet_gcm, 1);
+		break;
+	case CRYPTO_CHACHA20_POLY1305:
+		counter_u64_add(ktls_ifnet_chacha20, 1);
+		break;
+	default:
+		break;
+	}
+done:
 	return (error);
 }
 
@@ -1185,7 +1291,7 @@
 	if (en->cipher_algorithm == CRYPTO_AES_CBC && !ktls_cbc_enable)
 		return (ENOTSUP);
 
-	error = ktls_create_session(so, en, &tls);
+	error = ktls_create_session(so, en, &tls, KTLS_RX);
 	if (error)
 		return (error);
 
@@ -1206,10 +1312,13 @@
 	ktls_check_rx(&so->so_rcv);
 	SOCKBUF_UNLOCK(&so->so_rcv);
 
+	/* Prefer TOE -> ifnet TLS -> software TLS. */
 #ifdef TCP_OFFLOAD
 	error = ktls_try_toe(so, tls, KTLS_RX);
 	if (error)
 #endif
+		error = ktls_try_ifnet(so, tls, KTLS_RX, false);
+	if (error)
 		ktls_use_sw(tls);
 
 	counter_u64_add(ktls_offload_total, 1);
@@ -1252,7 +1361,7 @@
 	if (mb_use_ext_pgs == 0)
 		return (ENXIO);
 
-	error = ktls_create_session(so, en, &tls);
+	error = ktls_create_session(so, en, &tls, KTLS_TX);
 	if (error)
 		return (error);
 
@@ -1261,7 +1370,7 @@
 	error = ktls_try_toe(so, tls, KTLS_TX);
 	if (error)
 #endif
-		error = ktls_try_ifnet(so, tls, false);
+		error = ktls_try_ifnet(so, tls, KTLS_TX, false);
 	if (error)
 		error = ktls_try_sw(so, tls, KTLS_TX);
 
@@ -1360,6 +1469,36 @@
 	return (0);
 }
 
+int
+ktls_get_rx_sequence(struct inpcb *inp, uint32_t *tcpseq, uint64_t *tlsseq)
+{
+	struct socket *so;
+	struct tcpcb *tp;
+
+	INP_RLOCK(inp);
+	so = inp->inp_socket;
+	if (__predict_false(so == NULL)) {
+		INP_RUNLOCK(inp);
+		return (EINVAL);
+	}
+	if (inp->inp_flags & (INP_TIMEWAIT | INP_DROPPED)) {
+		INP_RUNLOCK(inp);
+		return (ECONNRESET);
+	}
+
+	tp = intotcpcb(inp);
+	MPASS(tp != NULL);
+
+	SOCKBUF_LOCK(&so->so_rcv);
+	*tcpseq = tp->rcv_nxt - so->so_rcv.sb_tlscc;
+	*tlsseq = so->so_rcv.sb_tls_seqno;
+	SOCKBUF_UNLOCK(&so->so_rcv);
+
+	INP_RUNLOCK(inp);
+
+	return (0);
+}
+
 int
 ktls_get_tx_mode(struct socket *so, int *modep)
 {
@@ -1421,7 +1560,7 @@
 	tls_new = ktls_clone_session(tls);
 
 	if (mode == TCP_TLS_MODE_IFNET)
-		error = ktls_try_ifnet(so, tls_new, true);
+		error = ktls_try_ifnet(so, tls_new, KTLS_TX, true);
 	else
 		error = ktls_try_sw(so, tls_new, KTLS_TX);
 	if (error) {
@@ -1480,19 +1619,21 @@
 }
 
 /*
- * Try to allocate a new TLS send tag.  This task is scheduled when
- * ip_output detects a route change while trying to transmit a packet
- * holding a TLS record.  If a new tag is allocated, replace the tag
- * in the TLS session.  Subsequent packets on the connection will use
- * the new tag.  If a new tag cannot be allocated, drop the
- * connection.
+ * ktls_reset_send_tag - try to allocate a new TLS send or receive tag.
+ *
+ * This task is scheduled when ip_output detects a route change while
+ * trying to transmit a packet holding a TLS record. If a new tag is
+ * allocated, replace the tag in the TLS session. Subsequent packets
+ * on the connection will use the new tag. If a new tag cannot be
+ * allocated, drop the connection.
  */
 static void
 ktls_reset_send_tag(void *context, int pending)
 {
 	struct epoch_tracker et;
 	struct ktls_session *tls;
-	struct m_snd_tag *old, *new;
+	struct m_snd_tag *snd_old;
+	struct m_snd_tag *snd_new;
 	struct inpcb *inp;
 	struct tcpcb *tp;
 	int error;
@@ -1513,67 +1654,76 @@
 	 * pointer.
 	 */
 	INP_WLOCK(inp);
-	old = tls->snd_tag;
+	snd_old = tls->snd_tag;
 	tls->snd_tag = NULL;
 	INP_WUNLOCK(inp);
-	if (old != NULL)
-		m_snd_tag_rele(old);
 
-	error = ktls_alloc_snd_tag(inp, tls, true, &new);
+	if (snd_old != NULL)
+		m_snd_tag_rele(snd_old);
 
-	if (error == 0) {
-		INP_WLOCK(inp);
-		tls->snd_tag = new;
-		mtx_pool_lock(mtxpool_sleep, tls);
-		tls->reset_pending = false;
-		mtx_pool_unlock(mtxpool_sleep, tls);
-		if (!in_pcbrele_wlocked(inp))
-			INP_WUNLOCK(inp);
+	switch (tls->direction) {
+	case KTLS_TX:
+		error = ktls_alloc_snd_tag(inp, tls, true, &snd_new);
+		break;
+	case KTLS_RX:
+		error = ktls_alloc_rcv_tag(inp, tls, true, &snd_new);
+		break;
+	default:
+		goto drop_connection;
+	}
+	if (error != 0)
+		goto drop_connection;
 
-		counter_u64_add(ktls_ifnet_reset, 1);
+	INP_WLOCK(inp);
+	tls->snd_tag = snd_new;
 
-		/*
-		 * XXX: Should we kick tcp_output explicitly now that
-		 * the send tag is fixed or just rely on timers?
-		 */
-	} else {
-		NET_EPOCH_ENTER(et);
-		INP_WLOCK(inp);
-		if (!in_pcbrele_wlocked(inp)) {
-			if (!(inp->inp_flags & INP_TIMEWAIT) &&
-			    !(inp->inp_flags & INP_DROPPED)) {
-				tp = intotcpcb(inp);
-				CURVNET_SET(tp->t_vnet);
-				tp = tcp_drop(tp, ECONNABORTED);
-				CURVNET_RESTORE();
-				if (tp != NULL)
-					INP_WUNLOCK(inp);
-				counter_u64_add(ktls_ifnet_reset_dropped, 1);
-			} else
-				INP_WUNLOCK(inp);
-		}
-		NET_EPOCH_EXIT(et);
+	mtx_pool_lock(mtxpool_sleep, tls);
+	tls->reset_pending = false;
+	mtx_pool_unlock(mtxpool_sleep, tls);
 
-		counter_u64_add(ktls_ifnet_reset_failed, 1);
+	if (!in_pcbrele_wlocked(inp))
+		INP_WUNLOCK(inp);
 
-		/*
-		 * Leave reset_pending true to avoid future tasks while
-		 * the socket goes away.
-		 */
-	}
+	counter_u64_add(ktls_ifnet_reset, 1);
 
 	ktls_free(tls);
-}
 
-int
-ktls_output_eagain(struct inpcb *inp, struct ktls_session *tls)
-{
+	/*
+	 * XXX: Should we kick tcp_output explicitly now that
+	 * the send tag is fixed or just rely on timers?
+	 */
+	return;
 
-	if (inp == NULL)
-		return (ENOBUFS);
+drop_connection:
+	NET_EPOCH_ENTER(et);
+	INP_WLOCK(inp);
+	if (!in_pcbrele_wlocked(inp)) {
+		if (!(inp->inp_flags & INP_TIMEWAIT) &&
+		    !(inp->inp_flags & INP_DROPPED)) {
+			tp = intotcpcb(inp);
+			CURVNET_SET(tp->t_vnet);
+			tp = tcp_drop(tp, ECONNABORTED);
+			CURVNET_RESTORE();
+			if (tp != NULL)
+				INP_WUNLOCK(inp);
+			counter_u64_add(ktls_ifnet_reset_dropped, 1);
+		} else
+			INP_WUNLOCK(inp);
+	}
+	NET_EPOCH_EXIT(et);
 
-	INP_LOCK_ASSERT(inp);
+	counter_u64_add(ktls_ifnet_reset_failed, 1);
 
+	/*
+	 * Leave reset_pending true to avoid future tasks while
+	 * the socket goes away.
+	 */
+	ktls_free(tls);
+}
+
+static void
+ktls_output_eagain_tls(struct inpcb *inp, struct ktls_session *tls)
+{
 	/*
 	 * See if we should schedule a task to update the send tag for
 	 * this session.
@@ -1587,6 +1737,30 @@
 		taskqueue_enqueue(taskqueue_thread, &tls->reset_tag_task);
 	}
 	mtx_pool_unlock(mtxpool_sleep, tls);
+}
+
+int
+ktls_output_eagain(struct inpcb *inp)
+{
+	struct socket *so;
+	struct ktls_session *tls;
+
+	if (__predict_false(inp == NULL))
+		goto done;
+	INP_LOCK_ASSERT(inp);
+
+	so = inp->inp_socket;
+	if (__predict_false(so == NULL))
+		goto done;
+
+	tls = so->so_rcv.sb_tls_info;
+	if (__predict_true(tls != NULL))
+		ktls_output_eagain_tls(inp, tls);
+
+	tls = so->so_snd.sb_tls_info;
+	if (__predict_true(tls != NULL))
+		ktls_output_eagain_tls(inp, tls);
+done:
 	return (ENOBUFS);
 }
 
@@ -1615,10 +1789,11 @@
 		return (0);
 	}
 
-	MPASS(tls->snd_tag != NULL);
-	MPASS(tls->snd_tag->sw->type == IF_SND_TAG_TYPE_TLS_RATE_LIMIT);
-
 	mst = tls->snd_tag;
+
+	MPASS(mst != NULL);
+	MPASS(mst->sw->type == IF_SND_TAG_TYPE_TLS_RATE_LIMIT);
+
 	return (mst->sw->snd_tag_modify(mst, &params));
 }
 #endif
@@ -1901,7 +2076,7 @@
 			return (NULL);
 		}
 	}
-	n->m_flags |= M_NOTREADY;
+	n->m_flags |= (m->m_flags & (M_NOTREADY | M_DECRYPTED));
 
 	/* Store remainder in 'n'. */
 	n->m_len = m->m_len - remain;
@@ -1986,6 +2161,86 @@
 	return (0);
 }
 
+/*
+ * Check if a mbuf chain is fully decrypted at the given offset and
+ * length. Returns KTLS_MBUF_CRYPTO_ST_DECRYPTED if all data is
+ * decrypted. KTLS_MBUF_CRYPTO_ST_MIXED if there is a mix of encrypted
+ * and decrypted data. Else KTLS_MBUF_CRYPTO_ST_ENCRYPTED if all data
+ * is encrypted.
+ */
+int
+ktls_mbuf_crypto_state(struct mbuf *mb, int offset, int len)
+{
+	int m_flags_ored = 0;
+	int m_flags_anded = -1;
+
+	for (; mb != NULL; mb = mb->m_next) {
+		if (offset < mb->m_len)
+			break;
+		offset -= mb->m_len;
+	}
+	offset += len;
+
+	for (; mb != NULL; mb = mb->m_next) {
+		m_flags_ored |= mb->m_flags;
+		m_flags_anded &= mb->m_flags;
+
+		if (offset <= mb->m_len)
+			break;
+		offset -= mb->m_len;
+	}
+	MPASS(mb != NULL || offset == 0);
+
+	if ((m_flags_ored ^ m_flags_anded) & M_DECRYPTED)
+		return (KTLS_MBUF_CRYPTO_ST_MIXED);
+	else
+		return ((m_flags_ored & M_DECRYPTED) ?
+		    KTLS_MBUF_CRYPTO_ST_DECRYPTED :
+		    KTLS_MBUF_CRYPTO_ST_ENCRYPTED);
+}
+
+/*
+ * ktls_resync_ifnet - get HW TLS RX back on track after packet loss
+ */
+static int
+ktls_resync_ifnet(struct socket *so, uint32_t tls_len, uint64_t tls_rcd_num)
+{
+	union if_snd_tag_modify_params params;
+	struct m_snd_tag *mst;
+	struct inpcb *inp;
+	struct tcpcb *tp;
+
+	mst = so->so_rcv.sb_tls_info->snd_tag;
+	if (__predict_false(mst == NULL))
+		return (EINVAL);
+
+	inp = sotoinpcb(so);
+	if (__predict_false(inp == NULL))
+		return (EINVAL);
+
+	INP_RLOCK(inp);
+	if (inp->inp_flags & (INP_TIMEWAIT | INP_DROPPED)) {
+		INP_RUNLOCK(inp);
+		return (ECONNRESET);
+	}
+
+	tp = intotcpcb(inp);
+	MPASS(tp != NULL);
+
+	/* Get the TCP sequence number of the next valid TLS header. */
+	SOCKBUF_LOCK(&so->so_rcv);
+	params.tls_rx.tls_hdr_tcp_sn =
+	    tp->rcv_nxt - so->so_rcv.sb_tlscc - tls_len;
+	params.tls_rx.tls_rec_length = tls_len;
+	params.tls_rx.tls_seq_number = tls_rcd_num;
+	SOCKBUF_UNLOCK(&so->so_rcv);
+
+	INP_RUNLOCK(inp);
+
+	MPASS(mst->sw->type == IF_SND_TAG_TYPE_TLS_RX);
+	return (mst->sw->snd_tag_modify(mst, &params));
+}
+
 static void
 ktls_decrypt(struct socket *so)
 {
@@ -1996,7 +2251,7 @@
 	struct tls_get_record tgr;
 	struct mbuf *control, *data, *m;
 	uint64_t seqno;
-	int error, remain, tls_len, trail_len;
+	int error, remain, tls_len, trail_len, state;
 	bool tls13;
 	uint8_t vminor, record_type;
 
@@ -2067,13 +2322,51 @@
 		SBCHECK(sb);
 		SOCKBUF_UNLOCK(sb);
 
-		error = tls->sw_decrypt(tls, hdr, data, seqno, &trail_len);
-		if (error == 0) {
-			if (tls13)
+		/* get crypto state for this TLS record */
+		state = ktls_mbuf_crypto_state(data, 0, tls_len);
+
+		switch (state) {
+		case KTLS_MBUF_CRYPTO_ST_MIXED:
+			error = tls->sw_recrypt(tls, hdr, data, seqno, &trail_len);
+			if (__predict_true(error == 0)) {
+				if (tls13) {
+					error = tls13_find_record_type(tls, data,
+					    tls_len, &trail_len, &record_type);
+				} else {
+					record_type = hdr->tls_type;
+				}
+			}
+			break;
+		case KTLS_MBUF_CRYPTO_ST_ENCRYPTED:
+			error = tls->sw_decrypt(tls, hdr, data, seqno, &trail_len);
+			if (__predict_true(error == 0)) {
+				if (tls13) {
+					error = tls13_find_record_type(tls, data,
+					    tls_len, &trail_len, &record_type);
+				} else {
+					record_type = hdr->tls_type;
+				}
+			}
+			break;
+		case KTLS_MBUF_CRYPTO_ST_DECRYPTED:
+			/*
+			 * NIC TLS is only supported for AEAD
+			 * ciphersuites which used a fixed sized
+			 * trailer.
+			 */
+			if (tls13) {
+				trail_len = tls->params.tls_tlen - 1;
 				error = tls13_find_record_type(tls, data,
 				    tls_len, &trail_len, &record_type);
-			else
+			} else {
+				trail_len = tls->params.tls_tlen;
+				error = 0;
 				record_type = hdr->tls_type;
+			}
+			break;
+		default:
+			error = EINVAL;
+			break;
 		}
 		if (error) {
 			counter_u64_add(ktls_offload_failed_crypto, 1);
@@ -2154,19 +2447,31 @@
 			remain = be16toh(tgr.tls_length);
 			m = data;
 			for (m = data; remain > m->m_len; m = m->m_next) {
-				m->m_flags &= ~M_NOTREADY;
+				m->m_flags &= ~(M_NOTREADY | M_DECRYPTED);
 				remain -= m->m_len;
 			}
 			m->m_len = remain;
 			m_freem(m->m_next);
 			m->m_next = NULL;
-			m->m_flags &= ~M_NOTREADY;
+			m->m_flags &= ~(M_NOTREADY | M_DECRYPTED);
 
 			/* Set EOR on the final mbuf. */
 			m->m_flags |= M_EOR;
 		}
 
 		sbappendcontrol_locked(sb, data, control, 0);
+
+		if (__predict_false(state != KTLS_MBUF_CRYPTO_ST_DECRYPTED)) {
+			sb->sb_flags |= SB_TLS_RX_RESYNC;
+			SOCKBUF_UNLOCK(sb);
+			ktls_resync_ifnet(so, tls_len, seqno);
+			SOCKBUF_LOCK(sb);
+		} else if (__predict_false(sb->sb_flags & SB_TLS_RX_RESYNC)) {
+			sb->sb_flags &= ~SB_TLS_RX_RESYNC;
+			SOCKBUF_UNLOCK(sb);
+			ktls_resync_ifnet(so, 0, seqno);
+			SOCKBUF_LOCK(sb);
+		}
 	}
 
 	sb->sb_flags &= ~SB_TLS_RX_RUNNING;
diff --git a/sys/kern/uipc_sockbuf.c b/sys/kern/uipc_sockbuf.c
--- a/sys/kern/uipc_sockbuf.c
+++ b/sys/kern/uipc_sockbuf.c
@@ -54,6 +54,8 @@
 #include <sys/sx.h>
 #include <sys/sysctl.h>
 
+#include <netinet/in.h>
+
 /*
  * Function pointer set by the AIO routines so that the socket buffer code
  * can call back into the AIO module if it is loaded.
@@ -924,14 +926,30 @@
 sbappend_ktls_rx(struct sockbuf *sb, struct mbuf *m)
 {
 	struct mbuf *n;
+	int flags = 0;
 
 	SBLASTMBUFCHK(sb);
 
+	/* Mbuf chain must start with a packet header. */
+	MPASS((m->m_flags & M_PKTHDR) != 0);
+
 	/* Remove all packet headers and mbuf tags to get a pure data chain. */
-	m_demote(m, 1, 0);
+	for (n = m; n != NULL; n = n->m_next) {
+		if (n->m_flags & M_PKTHDR) {
+			if ((n->m_pkthdr.csum_flags & CSUM_TLS_MASK) == CSUM_TLS_DECRYPTED) {
+				/* mark all subsequent packets decrypted */
+				flags = M_NOTREADY | M_DECRYPTED;
+			} else {
+				/* mark all subsequent packets not ready */
+				flags = M_NOTREADY;
+			}
+			m_demote_pkthdr(n);
+		}
+
+		n->m_flags &= M_DEMOTEFLAGS;
+		n->m_flags |= flags;
+	}
 
-	for (n = m; n != NULL; n = n->m_next)
-		n->m_flags |= M_NOTREADY;
 	sbcompress_ktls_rx(sb, m, sb->sb_mtlstail);
 	ktls_check_rx(sb);
 }
@@ -1387,7 +1405,8 @@
 		if (n &&
 		    M_WRITABLE(n) &&
 		    ((sb->sb_flags & SB_NOCOALESCE) == 0) &&
-		    !(n->m_flags & (M_EXTPG)) &&
+		    !((m->m_flags ^ n->m_flags) & M_DECRYPTED) &&
+		    !(n->m_flags & M_EXTPG) &&
 		    m->m_len <= MCLBYTES / 4 && /* XXX: Don't copy too much */
 		    m->m_len <= M_TRAILINGSPACE(n)) {
 			m_copydata(m, 0, m->m_len, mtodo(n, n->m_len));
diff --git a/sys/net/if_lagg.c b/sys/net/if_lagg.c
--- a/sys/net/if_lagg.c
+++ b/sys/net/if_lagg.c
@@ -1766,6 +1766,14 @@
 	.type = IF_SND_TAG_TYPE_TLS
 };
 
+static const struct if_snd_tag_sw lagg_snd_tag_tls_rx_sw = {
+	.snd_tag_modify = lagg_snd_tag_modify,
+	.snd_tag_query = lagg_snd_tag_query,
+	.snd_tag_free = lagg_snd_tag_free,
+	.next_snd_tag = lagg_next_snd_tag,
+	.type = IF_SND_TAG_TYPE_TLS_RX
+};
+
 #ifdef RATELIMIT
 static const struct if_snd_tag_sw lagg_snd_tag_tls_rl_sw = {
 	.snd_tag_modify = lagg_snd_tag_modify,
@@ -1851,6 +1859,9 @@
 	case IF_SND_TAG_TYPE_TLS:
 		sw = &lagg_snd_tag_tls_sw;
 		break;
+	case IF_SND_TAG_TYPE_TLS_RX:
+		sw = &lagg_snd_tag_tls_rx_sw;
+		break;
 #ifdef RATELIMIT
 	case IF_SND_TAG_TYPE_TLS_RATE_LIMIT:
 		sw = &lagg_snd_tag_tls_rl_sw;
diff --git a/sys/net/if_vlan.c b/sys/net/if_vlan.c
--- a/sys/net/if_vlan.c
+++ b/sys/net/if_vlan.c
@@ -363,6 +363,14 @@
 	.type = IF_SND_TAG_TYPE_TLS
 };
 
+static const struct if_snd_tag_sw vlan_snd_tag_tls_rx_sw = {
+	.snd_tag_modify = vlan_snd_tag_modify,
+	.snd_tag_query = vlan_snd_tag_query,
+	.snd_tag_free = vlan_snd_tag_free,
+	.next_snd_tag = vlan_next_snd_tag,
+	.type = IF_SND_TAG_TYPE_TLS_RX
+};
+
 #ifdef RATELIMIT
 static const struct if_snd_tag_sw vlan_snd_tag_tls_rl_sw = {
 	.snd_tag_modify = vlan_snd_tag_modify,
@@ -2166,6 +2174,9 @@
 	struct ifnet *parent;
 	int error;
 
+	NET_EPOCH_ENTER(et);
+	ifv = ifp->if_softc;
+
 	switch (params->hdr.type) {
 #ifdef RATELIMIT
 	case IF_SND_TAG_TYPE_UNLIMITED:
@@ -2179,6 +2190,12 @@
 	case IF_SND_TAG_TYPE_TLS:
 		sw = &vlan_snd_tag_tls_sw;
 		break;
+	case IF_SND_TAG_TYPE_TLS_RX:
+		sw = &vlan_snd_tag_tls_rx_sw;
+		if (params->tls_rx.vlan_id != 0)
+			goto failure;
+		params->tls_rx.vlan_id = ifv->ifv_vid;
+		break;
 #ifdef RATELIMIT
 	case IF_SND_TAG_TYPE_TLS_RATE_LIMIT:
 		sw = &vlan_snd_tag_tls_rl_sw;
@@ -2186,19 +2203,15 @@
 #endif
 #endif
 	default:
-		return (EOPNOTSUPP);
+		goto failure;
 	}
 
-	NET_EPOCH_ENTER(et);
-	ifv = ifp->if_softc;
 	if (ifv->ifv_trunk != NULL)
 		parent = PARENT(ifv);
 	else
 		parent = NULL;
-	if (parent == NULL) {
-		NET_EPOCH_EXIT(et);
-		return (EOPNOTSUPP);
-	}
+	if (parent == NULL)
+		goto failure;
 	if_ref(parent);
 	NET_EPOCH_EXIT(et);
 
@@ -2219,6 +2232,9 @@
 
 	*ppmt = &vst->com;
 	return (0);
+failure:
+	NET_EPOCH_EXIT(et);
+	return (EOPNOTSUPP);
 }
 
 static struct m_snd_tag *
diff --git a/sys/netinet/ip_output.c b/sys/netinet/ip_output.c
--- a/sys/netinet/ip_output.c
+++ b/sys/netinet/ip_output.c
@@ -280,7 +280,7 @@
 #ifdef KERN_TLS
 	if (tls != NULL) {
 		if (error == EAGAIN)
-			error = ktls_output_eagain(inp, tls);
+			error = ktls_output_eagain(inp);
 		ktls_free(tls);
 	}
 #endif
diff --git a/sys/netinet/tcp_ratelimit.c b/sys/netinet/tcp_ratelimit.c
--- a/sys/netinet/tcp_ratelimit.c
+++ b/sys/netinet/tcp_ratelimit.c
@@ -1361,7 +1361,7 @@
 			 * tag to a TLS ratelimit tag.
 			 */
 			MPASS(tls->snd_tag->sw->type == IF_SND_TAG_TYPE_TLS);
-			ktls_output_eagain(tp->t_inpcb, tls);
+			ktls_output_eagain(tp->t_inpcb);
 		}
 #endif
 	} else {
diff --git a/sys/netinet6/ip6_output.c b/sys/netinet6/ip6_output.c
--- a/sys/netinet6/ip6_output.c
+++ b/sys/netinet6/ip6_output.c
@@ -378,7 +378,7 @@
 #ifdef KERN_TLS
 	if (tls != NULL) {
 		if (error == EAGAIN)
-			error = ktls_output_eagain(inp, tls);
+			error = ktls_output_eagain(inp);
 		ktls_free(tls);
 	}
 #endif
diff --git a/sys/opencrypto/ktls_ocf.c b/sys/opencrypto/ktls_ocf.c
--- a/sys/opencrypto/ktls_ocf.c
+++ b/sys/opencrypto/ktls_ocf.c
@@ -39,11 +39,13 @@
 #include <sys/mbuf.h>
 #include <sys/module.h>
 #include <sys/mutex.h>
+#include <sys/sockbuf.h>
 #include <sys/sysctl.h>
 #include <sys/uio.h>
 #include <vm/vm.h>
 #include <vm/pmap.h>
 #include <vm/vm_param.h>
+#include <netinet/in.h>
 #include <opencrypto/cryptodev.h>
 #include <opencrypto/ktls.h>
 
@@ -470,9 +472,9 @@
 }
 
 static int
-ktls_ocf_tls12_aead_decrypt(struct ktls_session *tls,
+ktls_ocf_tls12_aead_xxcrypt(struct ktls_session *tls,
     const struct tls_record_layer *hdr, struct mbuf *m, uint64_t seqno,
-    int *trailer_len)
+    int crp_op)
 {
 	struct tls_aead_data ad;
 	struct cryptop crp;
@@ -517,7 +519,7 @@
 	crp.crp_payload_length = tls_comp_len;
 	crp.crp_digest_start = crp.crp_payload_start + crp.crp_payload_length;
 
-	crp.crp_op = CRYPTO_OP_DECRYPT | CRYPTO_OP_VERIFY_DIGEST;
+	crp.crp_op = crp_op;
 	crp.crp_flags = CRYPTO_F_CBIMM | CRYPTO_F_IV_SEPARATE;
 	crypto_use_mbuf(&crp, m);
 
@@ -528,7 +530,107 @@
 	error = ktls_ocf_dispatch(os, &crp);
 
 	crypto_destroyreq(&crp);
+	return (error);
+}
+
+static int
+ktls_ocf_tls12_aead_decrypt(struct ktls_session *tls,
+    const struct tls_record_layer *hdr, struct mbuf *m, uint64_t seqno,
+    int *trailer_len)
+{
+	*trailer_len = tls->params.tls_tlen;
+
+	return (ktls_ocf_tls12_aead_xxcrypt(tls, hdr, m, seqno,
+	    CRYPTO_OP_DECRYPT | CRYPTO_OP_VERIFY_DIGEST));
+}
+
+static struct mbuf *
+ktls_ocf_zero_dup(struct mbuf *m, int *psize)
+{
+	struct mbuf *top;
+	struct mbuf **pp;
+
+	MPASS(m != NULL);
+
+	pp = &top;
+	*psize = 0;
+
+	do {
+		/* round up to nearest 32-bits */
+		const int sz = (m->m_len + 3) & ~3;
+		/* get an mbuf */
+		*pp = m_get2(sz, M_WAITOK, MT_DATA, M_NOTREADY);
+		(*pp)->m_len = m->m_len;
+		(*psize) += m->m_len;
+		memset(mtod(*pp, void *), 0, sz);
+		pp = &(*pp)->m_next;
+	} while ((m = m->m_next) != NULL);
+
+	*pp = NULL;
+
+	return (top);
+}
+
+/*
+ * Reconstruct encrypted mbuf data in input buffer.
+ */
+static void
+ktls_ocf_recrypt_fixup(struct mbuf *m0, struct mbuf *m1)
+{
+	while (m0 != NULL) {
+		MPASS(m1 != NULL);
+		MPASS(m0->m_len == m1->m_len);
+
+		if (m0->m_flags & M_DECRYPTED) {
+			uintptr_t align = mtod(m0, uintptr_t) | mtod(m1, uintptr_t);
+
+			/* check if we can do 32-bit XORs */
+			if ((align & 3) == 0) {
+				for (int off = 0; off != howmany(m0->m_len, 4); off++)
+					mtod(m0, uint32_t *)[off] ^= mtod(m1, uint32_t *)[off];
+			} else {
+				for (int off = 0; off != m0->m_len; off++)
+					mtod(m0, uint8_t *)[off] ^= mtod(m1, uint8_t *)[off];
+			}
+		}
+		m0 = m0->m_next;
+		m1 = m1->m_next;
+	}
+
+	MPASS(m0 == NULL);
+	MPASS(m1 == NULL);
+}
+
+static const uint8_t ktls_ocf_zero_hash[MAX(AES_GMAC_HASH_LEN, POLY1305_HASH_LEN)];
+
+static int
+ktls_ocf_tls12_aead_recrypt(struct ktls_session *tls,
+    const struct tls_record_layer *hdr, struct mbuf *m,
+    uint64_t seqno, int *trailer_len)
+{
+	struct mbuf *mzero;
+	int error;
+	int size;
+
 	*trailer_len = tls->params.tls_tlen;
+
+	mzero = ktls_ocf_zero_dup(m, &size);
+
+	error = ktls_ocf_tls12_aead_xxcrypt(tls, hdr, mzero, seqno,
+	    CRYPTO_OP_ENCRYPT | CRYPTO_OP_COMPUTE_DIGEST);
+
+	if (__predict_true(error == 0)) {
+		/* Keep the hash tag intact. */
+		m_copyback(mzero, size - *trailer_len, *trailer_len, ktls_ocf_zero_hash);
+
+		ktls_ocf_recrypt_fixup(m, mzero);
+
+		error = ktls_ocf_tls12_aead_xxcrypt(tls, hdr, m, seqno,
+		    CRYPTO_OP_DECRYPT | CRYPTO_OP_VERIFY_DIGEST);
+	}
+
+	m_freem(mzero);
+
 	return (error);
 }
 
@@ -611,9 +713,9 @@
 }
 
 static int
-ktls_ocf_tls13_aead_decrypt(struct ktls_session *tls,
+ktls_ocf_tls13_aead_xxcrypt(struct ktls_session *tls,
     const struct tls_record_layer *hdr, struct mbuf *m, uint64_t seqno,
-    int *trailer_len)
+    int crp_op)
 {
 	struct tls_aead_data_13 ad;
 	struct cryptop crp;
@@ -647,7 +749,7 @@
 	crp.crp_payload_length = ntohs(hdr->tls_length) - tag_len;
 	crp.crp_digest_start = crp.crp_payload_start + crp.crp_payload_length;
 
-	crp.crp_op = CRYPTO_OP_DECRYPT | CRYPTO_OP_VERIFY_DIGEST;
+	crp.crp_op = crp_op;
 	crp.crp_flags = CRYPTO_F_CBIMM | CRYPTO_F_IV_SEPARATE;
 	crypto_use_mbuf(&crp, m);
 
@@ -658,7 +760,48 @@
 	error = ktls_ocf_dispatch(os, &crp);
 
 	crypto_destroyreq(&crp);
-	*trailer_len = tag_len;
+	return (error);
+}
+
+static int
+ktls_ocf_tls13_aead_decrypt(struct ktls_session *tls,
+    const struct tls_record_layer *hdr, struct mbuf *m, uint64_t seqno,
+    int *trailer_len)
+{
+	*trailer_len = tls->params.tls_tlen - 1;
+
+	return (ktls_ocf_tls13_aead_xxcrypt(tls, hdr, m, seqno,
+	    CRYPTO_OP_DECRYPT | CRYPTO_OP_VERIFY_DIGEST));
+}
+
+static int
+ktls_ocf_tls13_aead_recrypt(struct ktls_session *tls,
+    const struct tls_record_layer *hdr, struct mbuf *m,
+    uint64_t seqno, int *trailer_len)
+{
+	struct mbuf *mzero;
+	int error;
+	int size;
+
+	*trailer_len = tls->params.tls_tlen - 1;
+
+	mzero = ktls_ocf_zero_dup(m, &size);
+
+	error = ktls_ocf_tls13_aead_xxcrypt(tls, hdr, mzero, seqno,
+	    CRYPTO_OP_ENCRYPT | CRYPTO_OP_COMPUTE_DIGEST);
+
+	if (__predict_true(error == 0)) {
+		/* Keep the hash tag intact. */
+		m_copyback(mzero, size - *trailer_len, *trailer_len, ktls_ocf_zero_hash);
+
+		ktls_ocf_recrypt_fixup(m, mzero);
+
+		error = ktls_ocf_tls13_aead_xxcrypt(tls, hdr, m, seqno,
+		    CRYPTO_OP_DECRYPT | CRYPTO_OP_VERIFY_DIGEST);
+	}
+
+	m_freem(mzero);
+
 	return (error);
 }
 
@@ -806,15 +949,21 @@
 	if (tls->params.cipher_algorithm == CRYPTO_AES_NIST_GCM_16 ||
 	    tls->params.cipher_algorithm == CRYPTO_CHACHA20_POLY1305) {
 		if (direction == KTLS_TX) {
-			if (tls->params.tls_vminor == TLS_MINOR_VER_THREE)
+			if (tls->params.tls_vminor == TLS_MINOR_VER_THREE) {
+				tls->sw_decrypt = NULL;
 				tls->sw_encrypt = ktls_ocf_tls13_aead_encrypt;
-			else
+			} else {
+				tls->sw_decrypt = NULL;
 				tls->sw_encrypt = ktls_ocf_tls12_aead_encrypt;
+			}
 		} else {
-			if (tls->params.tls_vminor == TLS_MINOR_VER_THREE)
+			if (tls->params.tls_vminor == TLS_MINOR_VER_THREE) {
 				tls->sw_decrypt = ktls_ocf_tls13_aead_decrypt;
-			else
+				tls->sw_recrypt = ktls_ocf_tls13_aead_recrypt;
+			} else {
 				tls->sw_decrypt = ktls_ocf_tls12_aead_decrypt;
+				tls->sw_recrypt = ktls_ocf_tls12_aead_recrypt;
+			}
 		}
 	} else {
 		tls->sw_encrypt = ktls_ocf_tls_cbc_encrypt;
diff --git a/sys/sys/ktls.h b/sys/sys/ktls.h
--- a/sys/sys/ktls.h
+++ b/sys/sys/ktls.h
@@ -180,16 +180,20 @@
 		int	(*sw_encrypt)(struct ktls_ocf_encrypt_state *state,
 		    struct ktls_session *tls, struct mbuf *m,
 		    struct iovec *outiov, int outiovcnt);
-		int	(*sw_decrypt)(struct ktls_session *tls,
+		int	(*sw_recrypt)(struct ktls_session *tls,
 		    const struct tls_record_layer *hdr, struct mbuf *m,
 		    uint64_t seqno, int *trailer_len);
 	};
+	int	(*sw_decrypt)(struct ktls_session *tls,
+	    const struct tls_record_layer *hdr, struct mbuf *m,
+	    uint64_t seqno, int *trailer_len);
 	struct ktls_ocf_session *ocf_session;
 	struct m_snd_tag *snd_tag;
 	struct tls_session_params params;
 	u_int	wq_index;
 	volatile u_int refcount;
 	int mode;
+	int direction;
 
 	struct task reset_tag_task;
 	struct task disable_ifnet_task;
@@ -207,6 +211,10 @@
 extern unsigned int ktls_ifnet_max_rexmit_pct;
 
 void ktls_check_rx(struct sockbuf *sb);
+int ktls_mbuf_crypto_state(struct mbuf *mb, int offset, int len);
+#define	KTLS_MBUF_CRYPTO_ST_MIXED 0
+#define	KTLS_MBUF_CRYPTO_ST_ENCRYPTED 1
+#define	KTLS_MBUF_CRYPTO_ST_DECRYPTED -1
 void ktls_disable_ifnet(void *arg);
 int ktls_enable_rx(struct socket *so, struct tls_enable *en);
 int ktls_enable_tx(struct socket *so, struct tls_enable *en);
@@ -220,7 +228,7 @@
 int ktls_set_tx_mode(struct socket *so, int mode);
 int ktls_get_tx_mode(struct socket *so, int *modep);
 int ktls_get_rx_sequence(struct inpcb *inp, uint32_t *tcpseq, uint64_t *tlsseq);
-int ktls_output_eagain(struct inpcb *inp, struct ktls_session *tls);
+int ktls_output_eagain(struct inpcb *inp);
 #ifdef RATELIMIT
 int ktls_modify_txrtlmt(struct ktls_session *tls, uint64_t max_pacing_rate);
 #endif
diff --git a/sys/sys/sockbuf.h b/sys/sys/sockbuf.h
--- a/sys/sys/sockbuf.h
+++ b/sys/sys/sockbuf.h
@@ -53,6 +53,7 @@
 #define	SB_STOP		0x1000		/* backpressure indicator */
 #define	SB_AIO_RUNNING	0x2000		/* AIO operation running */
 #define	SB_TLS_IFNET	0x4000		/* has used / is using ifnet KTLS */
+#define	SB_TLS_RX_RESYNC 0x8000		/* KTLS RX lost HW sync */
 
 #define	SBS_CANTSENDMORE	0x0010	/* can't send more data to peer */
 #define	SBS_CANTRCVMORE		0x0020	/* can't receive more data from peer */