diff --git a/src/compiler/evm_frontend/evm_imported.cpp b/src/compiler/evm_frontend/evm_imported.cpp
index f02aa9d84..789aab719 100644
--- a/src/compiler/evm_frontend/evm_imported.cpp
+++ b/src/compiler/evm_frontend/evm_imported.cpp
@@ -900,10 +900,10 @@ static uint64_t evmHandleCallInternal(zen::runtime::EVMInstance *Instance,
     }
   }
 
+  uint64_t CallGas = Gas;
   if (HasValueArgs) {
-    uint64_t GasCost = 0;
     std::optional<bool> AccountState;
-    GasCost = HasValue ? zen::evm::CALL_VALUE_COST : 0;
+    uint64_t GasCost = HasValue ? zen::evm::CALL_VALUE_COST : 0;
     if (CallKind == EVMC_CALL) {
       if (HasValue || Instance->getRevision() < EVMC_SPURIOUS_DRAGON) {
         AccountState = Module->Host->account_exists(TargetAddr);
@@ -913,54 +913,38 @@ static uint64_t evmHandleCallInternal(zen::runtime::EVMInstance *Instance,
       }
     }
 
-    if (Instance->getGas() < GasCost) {
-      zen::runtime::EVMInstance::triggerInstanceExceptionOnJIT(
-          Instance, zen::common::ErrorCode::GasLimitExceeded);
-    }
+    Instance->chargeGas(GasCost);
+  }
 
+  uint64_t GasLeft = Instance->getGas();
+  if (Rev >= EVMC_TANGERINE_WHISTLE) {
+    const uint64_t GasCap = GasLeft - GasLeft / 64;
+    CallGas = std::min(CallGas, GasCap);
+  } else if (CallGas > GasLeft) {
+    zen::runtime::EVMInstance::triggerInstanceExceptionOnJIT(
+        Instance, zen::common::ErrorCode::GasLimitExceeded);
+  }
+
+  if (HasValueArgs) {
     bool HasEnoughBalance = true;
     if (HasValue) {
+      Instance->addGas(zen::evm::CALL_GAS_STIPEND);
+      CallGas += zen::evm::CALL_GAS_STIPEND;
+
       const auto CallerBalance =
           Module->Host->get_balance(CurrentMsg->recipient);
       const intx::uint256 CallerValue =
           intx::be::load<intx::uint256>(CallerBalance);
       HasEnoughBalance = CallerValue >= intx::uint256(Value);
-      if (!HasEnoughBalance) {
-        GasCost -= zen::evm::CALL_GAS_STIPEND;
-      }
 
-      if (CallKind == EVMC_CALL && HasEnoughBalance) {
-        if (!AccountState.has_value()) {
-          AccountState = Module->Host->account_exists(TargetAddr);
-        }
-        if (!AccountState.value()) {
-          GasCost -= zen::evm::CALL_GAS_STIPEND;
-        }
+      if (!HasEnoughBalance) {
+        Instance->setReturnData({});
+        return 0;
       }
     }
-
-    Instance->chargeGas(GasCost);
-
-    if (HasValue && !HasEnoughBalance) {
-      Instance->setReturnData({});
-      return 0;
-    }
   }
 
   uint8_t *MemoryBase = Instance->getMemoryBase();
-  uint64_t CallGas = Gas;
-  uint64_t GasLeft = Instance->getGas();
-  if (Rev >= EVMC_TANGERINE_WHISTLE) {
-    const uint64_t GasCap = GasLeft - GasLeft / 64;
-    if (CallGas > GasCap) {
-      CallGas = GasCap;
-    }
-  } else if (CallGas > GasLeft) {
-    Instance->chargeGas(GasLeft + 1);
-  }
-  if (HasValueArgs && HasValue) {
-    CallGas += zen::evm::CALL_GAS_STIPEND;
-  }
 
   if (CurrentMsg->depth >= zen::evm::MAXSTACK) {
     Instance->setReturnData({});
diff --git a/src/runtime/evm_instance.cpp b/src/runtime/evm_instance.cpp
index 01712d436..46ee02a7c 100644
--- a/src/runtime/evm_instance.cpp
+++ b/src/runtime/evm_instance.cpp
@@ -240,4 +240,20 @@ void EVMInstance::chargeGas(uint64_t GasCost) {
   Msg->gas = static_cast<int64_t>(NewGas);
 }
 
+void EVMInstance::addGas(uint64_t GasAmount) {
+  evmc_message *Msg = getCurrentMessage();
+  ZEN_ASSERT(Msg && "Active message required for gas accounting");
+  uint64_t GasLeft = getGas();
+  if (GasLeft > UINT64_MAX - GasAmount) {
+#if defined(ZEN_ENABLE_JIT) && defined(ZEN_ENABLE_CPU_EXCEPTION)
+    triggerInstanceExceptionOnJIT(this, common::ErrorCode::GasLimitExceeded);
+#else
+    throw common::getError(common::ErrorCode::GasLimitExceeded);
+#endif
+  }
+  uint64_t NewGas = GasLeft + GasAmount;
+  setGas(NewGas);
+  Msg->gas = static_cast<int64_t>(NewGas);
+}
+
 } // namespace zen::runtime
diff --git a/src/runtime/evm_instance.h b/src/runtime/evm_instance.h
index 8d60cee64..2b1cdf04b 100644
--- a/src/runtime/evm_instance.h
+++ b/src/runtime/evm_instance.h
@@ -57,6 +57,7 @@ class EVMInstance final : public RuntimeObject<EVMInstance> {
   bool expandMemoryChecked(uint64_t OffsetA, uint64_t SizeA, uint64_t OffsetB,
                            uint64_t SizeB);
   void chargeGas(uint64_t GasCost);
+  void addGas(uint64_t GasAmount);
 
   void addGasRefund(uint64_t Amount) { GasRefund += Amount; }
   void setGasRefund(uint64_t Amount) { GasRefund = Amount; }
diff --git a/tests/evmone_unittests/EVMOneMultipassUnitTestsRunList.txt b/tests/evmone_unittests/EVMOneMultipassUnitTestsRunList.txt
index 54d42f135..aa807b690 100644
--- a/tests/evmone_unittests/EVMOneMultipassUnitTestsRunList.txt
+++ b/tests/evmone_unittests/EVMOneMultipassUnitTestsRunList.txt
@@ -187,3 +187,6 @@ multi_vm/evm.delegatecall_oog_depth_limit/external_vm
 multi_vm/evm.call_failing_with_value/external_vm
 multi_vm/evm.call_with_value_depth_limit/external_v
 multi_vm/evm.call_new_account_creation_cost/external_vm
+multi_vm/evm.call_with_value/external_vm
+multi_vm/evm.callcode_new_account_create/external_vm
+multi_vm/evm.call_value/external_vm