diff --git a/net/l2tp/l2tp_core.c b/net/l2tp/l2tp_core.c
index b0c2d4ae781d..f363669eae47 100644
--- a/net/l2tp/l2tp_core.c
+++ b/net/l2tp/l2tp_core.c
@@ -1844,6 +1844,8 @@ struct l2tp_session *l2tp_session_create(int priv_size, struct l2tp_tunnel *tunn
 
 		l2tp_session_set_header_len(session, tunnel->version);
 
+		refcount_set(&session->ref_count, 1);
+
 		err = l2tp_session_add_to_tunnel(tunnel, session);
 		if (err) {
 			kfree(session);
@@ -1851,10 +1853,6 @@ struct l2tp_session *l2tp_session_create(int priv_size, struct l2tp_tunnel *tunn
 			return ERR_PTR(err);
 		}
 
-		/* Bump the reference count. The session context is deleted
-		 * only when this drops to zero.
-		 */
-		refcount_set(&session->ref_count, 1);
 		l2tp_tunnel_inc_refcount(tunnel);
 
 		/* Ensure tunnel socket isn't deleted */