diff --git a/core/state_transition.go b/core/state_transition.go
index c40c66396fdf..c5651f63c7b5 100644
--- a/core/state_transition.go
+++ b/core/state_transition.go
@@ -510,11 +510,16 @@ func (st *stateTransition) execute() (*ExecutionResult, error) {
 	var gasRefund uint64
 	if !rules.IsLondon {
 		// Before EIP-3529: refunds were capped to gasUsed / 2
-		gasRefund = st.refundGas(params.RefundQuotient)
+		gasRefund = st.refundAmount(params.RefundQuotient)
 	} else {
 		// After EIP-3529: refunds are capped to gasUsed / 5
-		gasRefund = st.refundGas(params.RefundQuotientEIP3529)
+		gasRefund = st.refundAmount(params.RefundQuotientEIP3529)
 	}
+
+	if st.evm.Config.Tracer != nil && st.evm.Config.Tracer.OnGasChange != nil && gasRefund > 0 {
+		st.evm.Config.Tracer.OnGasChange(st.gasRemaining, st.gasRemaining+gasRefund, tracing.GasChangeTxRefunds)
+	}
+	st.gasRemaining += gasRefund
 	if rules.IsPrague {
 		// After EIP-7623: Data-heavy transactions pay the floor gas.
 		if st.gasUsed() < floorDataGas {
@@ -525,6 +530,8 @@ func (st *stateTransition) execute() (*ExecutionResult, error) {
 			}
 		}
 	}
+	st.returnGas()
+
 	effectiveTip := msg.GasPrice
 	if rules.IsLondon {
 		effectiveTip = new(big.Int).Sub(msg.GasFeeCap, st.evm.Context.BaseFee)
@@ -615,19 +622,16 @@ func (st *stateTransition) applyAuthorization(msg *Message, auth *types.SetCodeA
 	return nil
 }
 
-func (st *stateTransition) refundGas(refundQuotient uint64) uint64 {
+func (st *stateTransition) refundAmount(refundQuotient uint64) uint64 {
 	// Apply refund counter, capped to a refund quotient
 	refund := st.gasUsed() / refundQuotient
 	if refund > st.state.GetRefund() {
 		refund = st.state.GetRefund()
 	}
+	return refund
+}
 
-	if st.evm.Config.Tracer != nil && st.evm.Config.Tracer.OnGasChange != nil && refund > 0 {
-		st.evm.Config.Tracer.OnGasChange(st.gasRemaining, st.gasRemaining+refund, tracing.GasChangeTxRefunds)
-	}
-
-	st.gasRemaining += refund
-
+func (st *stateTransition) returnGas() {
 	// Return ETH for remaining gas, exchanged at the original rate.
 	remaining := uint256.NewInt(st.gasRemaining)
 	remaining.Mul(remaining, uint256.MustFromBig(st.msg.GasPrice))
@@ -640,8 +644,6 @@ func (st *stateTransition) refundGas(refundQuotient uint64) uint64 {
 	// Also return remaining gas to the block gas counter so it is
 	// available for the next transaction.
 	st.gp.AddGas(st.gasRemaining)
-
-	return refund
 }
 
 // gasUsed returns the amount of gas used up by the state transition.