diff --git a/sys/fs/tmpfs/tmpfs.h b/sys/fs/tmpfs/tmpfs.h
--- a/sys/fs/tmpfs/tmpfs.h
+++ b/sys/fs/tmpfs/tmpfs.h
@@ -292,6 +292,15 @@
 			 */
 			off_t			tn_readdir_lastn;
 			struct tmpfs_dirent *	tn_readdir_lastp;
+
+			/*
+			 * Total size of whiteout directory entries.  This
+			 * must be a multiple of sizeof(struct tmpfs_dirent)
+			 * and is used to determine whether a directory is
+			 * empty (excluding whiteout entries) during rename/
+			 * rmdir operations.
+			 */
+			off_t			tn_wht_size;	/* (v) */
 		} tn_dir;
 
 		/* Valid when tn_type == VLNK. */
@@ -484,6 +493,7 @@
 	    struct uio *, int, uint64_t *, int *);
 int	tmpfs_dir_whiteout_add(struct vnode *, struct componentname *);
 void	tmpfs_dir_whiteout_remove(struct vnode *, struct componentname *);
+void	tmpfs_dir_clear(struct vnode *);
 int	tmpfs_reg_resize(struct vnode *, off_t, boolean_t);
 int	tmpfs_reg_punch_hole(struct vnode *vp, off_t *, off_t *);
 int	tmpfs_chflags(struct vnode *, u_long, struct ucred *, struct thread *);
@@ -533,6 +543,8 @@
 #define TMPFS_VALIDATE_DIR(node) do { \
 	MPASS((node)->tn_type == VDIR); \
 	MPASS((node)->tn_size % sizeof(struct tmpfs_dirent) == 0); \
+	MPASS((node)->tn_dir.tn_wht_size % sizeof(struct tmpfs_dirent) == 0); \
+	MPASS((node)->tn_dir.tn_wht_size <= (node)->tn_size); \
 } while (0)
 
 /*
diff --git a/sys/fs/tmpfs/tmpfs_subr.c b/sys/fs/tmpfs/tmpfs_subr.c
--- a/sys/fs/tmpfs/tmpfs_subr.c
+++ b/sys/fs/tmpfs/tmpfs_subr.c
@@ -646,6 +646,7 @@
 		nnode->tn_dir.tn_parent = (parent == NULL) ? nnode : parent;
 		nnode->tn_dir.tn_readdir_lastn = 0;
 		nnode->tn_dir.tn_readdir_lastp = NULL;
+		nnode->tn_dir.tn_wht_size = 0;
 		nnode->tn_links++;
 		TMPFS_NODE_LOCK(nnode->tn_dir.tn_parent);
 		nnode->tn_dir.tn_parent->tn_links++;
@@ -1831,13 +1832,16 @@
 tmpfs_dir_whiteout_add(struct vnode *dvp, struct componentname *cnp)
 {
 	struct tmpfs_dirent *de;
+	struct tmpfs_node *dnode;
 	int error;
 
 	error = tmpfs_alloc_dirent(VFS_TO_TMPFS(dvp->v_mount), NULL,
 	    cnp->cn_nameptr, cnp->cn_namelen, &de);
 	if (error != 0)
 		return (error);
+	dnode = VP_TO_TMPFS_DIR(dvp);
 	tmpfs_dir_attach(dvp, de);
+	dnode->tn_dir.tn_wht_size += sizeof(*de);
 	return (0);
 }
 
@@ -1845,13 +1849,42 @@
 tmpfs_dir_whiteout_remove(struct vnode *dvp, struct componentname *cnp)
 {
 	struct tmpfs_dirent *de;
+	struct tmpfs_node *dnode;
 
-	de = tmpfs_dir_lookup(VP_TO_TMPFS_DIR(dvp), NULL, cnp);
+	dnode = VP_TO_TMPFS_DIR(dvp);
+	de = tmpfs_dir_lookup(dnode, NULL, cnp);
 	MPASS(de != NULL && de->td_node == NULL);
+	MPASS(dnode->tn_dir.tn_wht_size >= sizeof(*de));
+	dnode->tn_dir.tn_wht_size -= sizeof(*de);
 	tmpfs_dir_detach(dvp, de);
 	tmpfs_free_dirent(VFS_TO_TMPFS(dvp->v_mount), de);
 }
 
+/*
+ * Frees any dirents still associated with the directory represented
+ * by dvp in preparation for the removal of the directory.  This is
+ * required when removing a directory which contains only whiteout
+ * entries.
+ */
+void
+tmpfs_dir_clear(struct vnode *dvp)
+{
+	struct tmpfs_dir_cursor dc;
+	struct tmpfs_dirent *de;
+	struct tmpfs_node *dnode;
+
+	dnode = VP_TO_TMPFS_DIR(dvp);
+
+	while ((de = tmpfs_dir_first(dnode, &dc)) != NULL) {
+		if (de->td_node == NULL)
+			dnode->tn_dir.tn_wht_size -= sizeof(*de);
+		tmpfs_dir_detach(dvp, de);
+		tmpfs_free_dirent(VFS_TO_TMPFS(dvp->v_mount), de);
+	}
+	MPASS(dnode->tn_size == 0);
+	MPASS(dnode->tn_dir.tn_wht_size == 0);
+}
+
 /*
  * Resizes the aobj associated with the regular file pointed to by 'vp' to the
  * size 'newsize'.  'vp' must point to a vnode that represents a regular file.
diff --git a/sys/fs/tmpfs/tmpfs_vnops.c b/sys/fs/tmpfs/tmpfs_vnops.c
--- a/sys/fs/tmpfs/tmpfs_vnops.c
+++ b/sys/fs/tmpfs/tmpfs_vnops.c
@@ -1078,10 +1078,12 @@
 		}
 
 		if (fnode->tn_type == VDIR && tnode->tn_type == VDIR) {
-			if (tnode->tn_size > 0) {
+			if (tnode->tn_size > tnode->tn_dir.tn_wht_size) {
 				error = ENOTEMPTY;
 				goto out_locked;
 			}
+			if (tnode->tn_size > 0)
+				tmpfs_dir_clear(tvp);
 		} else if (fnode->tn_type == VDIR && tnode->tn_type != VDIR) {
 			error = ENOTDIR;
 			goto out_locked;
@@ -1320,12 +1322,16 @@
 	dnode = VP_TO_TMPFS_DIR(dvp);
 	node = VP_TO_TMPFS_DIR(vp);
 
-	/* Directories with more than two entries ('.' and '..') cannot be
-	 * removed. */
-	 if (node->tn_size > 0) {
-		 error = ENOTEMPTY;
-		 goto out;
-	 }
+	/*
+	 * Directories with more than two non-whiteout entries ('.' and '..')
+	 * cannot be removed.
+	 */
+	if (node->tn_size > node->tn_dir.tn_wht_size) {
+		error = ENOTEMPTY;
+		goto out;
+	}
+	if (node->tn_size > 0)
+		tmpfs_dir_clear(vp);
 
 	if ((dnode->tn_flags & APPEND)
 	    || (node->tn_flags & (NOUNLINK | IMMUTABLE | APPEND))) {
@@ -1334,7 +1340,7 @@
 	}
 
 	/* This invariant holds only if we are not trying to remove "..".
-	  * We checked for that above so this is safe now. */
+	 * We checked for that above so this is safe now. */
 	MPASS(node->tn_dir.tn_parent == dnode);
 
 	/* Get the directory entry associated with node (vp).  This was