diff --git a/block/blk-mq-tag.c b/block/blk-mq-tag.c
index c7a4d4b9cc87b..e0958e9783bd5 100644
--- a/block/blk-mq-tag.c
+++ b/block/blk-mq-tag.c
@@ -418,6 +418,7 @@ void blk_mq_all_tag_iter(struct blk_mq_tags *tags, busy_tag_iter_fn *fn,
 {
 	__blk_mq_all_tag_iter(tags, fn, priv, BT_TAG_ITER_STATIC_RQS);
 }
+EXPORT_SYMBOL(blk_mq_all_tag_iter);
 
 /**
  * blk_mq_tagset_busy_iter - iterate over all started requests in a tag set
diff --git a/block/blk-mq.h b/block/blk-mq.h
index af42dc0188083..918213fbd86a9 100644
--- a/block/blk-mq.h
+++ b/block/blk-mq.h
@@ -191,8 +191,6 @@ void blk_mq_tag_update_sched_shared_tags(struct request_queue *q);
 void blk_mq_tag_wakeup_all(struct blk_mq_tags *tags, bool);
 void blk_mq_queue_tag_busy_iter(struct request_queue *q, busy_tag_iter_fn *fn,
 		void *priv);
-void blk_mq_all_tag_iter(struct blk_mq_tags *tags, busy_tag_iter_fn *fn,
-		void *priv);
 
 static inline struct sbq_wait_state *bt_wait_ptr(struct sbitmap_queue *bt,
 						 struct blk_mq_hw_ctx *hctx)
diff --git a/drivers/scsi/scsi.c b/drivers/scsi/scsi.c
index 9a0f467264b35..06066b694d8a5 100644
--- a/drivers/scsi/scsi.c
+++ b/drivers/scsi/scsi.c
@@ -216,6 +216,8 @@ int scsi_device_max_queue_depth(struct scsi_device *sdev)
  */
 int scsi_change_queue_depth(struct scsi_device *sdev, int depth)
 {
+	struct Scsi_Host *shost = sdev->host;
+
 	depth = min_t(int, depth, scsi_device_max_queue_depth(sdev));
 
 	if (depth > 0) {
@@ -226,7 +228,10 @@ int scsi_change_queue_depth(struct scsi_device *sdev, int depth)
 	if (sdev->request_queue)
 		blk_set_queue_depth(sdev->request_queue, depth);
 
-	sbitmap_resize(&sdev->budget_map, sdev->queue_depth);
+	if (shost->host_tagset && depth >= shost->can_queue)
+		sbitmap_free(&sdev->budget_map);
+	else
+		sbitmap_resize(&sdev->budget_map, sdev->queue_depth);
 
 	return sdev->queue_depth;
 }
diff --git a/drivers/scsi/scsi_lib.c b/drivers/scsi/scsi_lib.c
index d7e42293b8645..7091d5337db19 100644
--- a/drivers/scsi/scsi_lib.c
+++ b/drivers/scsi/scsi_lib.c
@@ -396,7 +396,8 @@ void scsi_device_unbusy(struct scsi_device *sdev, struct scsi_cmnd *cmd)
 	if (starget->can_queue > 0)
 		atomic_dec(&starget->target_busy);
 
-	sbitmap_put(&sdev->budget_map, cmd->budget_token);
+	if (sdev->budget_map.map)
+		sbitmap_put(&sdev->budget_map, cmd->budget_token);
 	cmd->budget_token = -1;
 }
 
@@ -445,6 +446,47 @@ static void scsi_single_lun_run(struct scsi_device *current_sdev)
 	spin_unlock_irqrestore(shost->host_lock, flags);
 }
 
+struct sdev_in_flight_data {
+	const struct scsi_device *sdev;
+	int count;
+};
+
+static bool scsi_device_check_in_flight(struct request *rq, void *data)
+{
+	struct scsi_cmnd *cmd = blk_mq_rq_to_pdu(rq);
+	struct sdev_in_flight_data *sifd = data;
+
+	if (cmd->device == sifd->sdev)
+		sifd->count++;
+
+	return true;
+}
+
+/**
+ * scsi_device_busy() - Number of commands allocated for a SCSI device
+ * @sdev: SCSI device.
+ *
+ * Note: There is a subtle difference between this function and
+ * scsi_host_busy(). scsi_host_busy() counts the number of commands that have
+ * been started. This function counts the number of commands that have been
+ * allocated. At least the UFS driver depends on this function counting commands
+ * that have already been allocated but that have not yet been started.
+ */
+int scsi_device_busy(const struct scsi_device *sdev)
+{
+	struct sdev_in_flight_data sifd = { .sdev = sdev };
+	struct blk_mq_tag_set *set = &sdev->host->tag_set;
+
+	if (sdev->budget_map.map)
+		return sbitmap_weight(&sdev->budget_map);
+	if (WARN_ON_ONCE(!set->shared_tags))
+		return 0;
+	blk_mq_all_tag_iter(set->shared_tags, scsi_device_check_in_flight,
+			    &sifd);
+	return sifd.count;
+}
+EXPORT_SYMBOL(scsi_device_busy);
+
 static inline bool scsi_device_is_busy(struct scsi_device *sdev)
 {
 	if (scsi_device_busy(sdev) >= sdev->queue_depth)
@@ -1358,11 +1400,13 @@ scsi_device_state_check(struct scsi_device *sdev, struct request *req)
 static inline int scsi_dev_queue_ready(struct request_queue *q,
 				  struct scsi_device *sdev)
 {
-	int token;
+	int token = INT_MAX;
 
-	token = sbitmap_get(&sdev->budget_map);
-	if (token < 0)
-		return -1;
+	if (sdev->budget_map.map) {
+		token = sbitmap_get(&sdev->budget_map);
+		if (token < 0)
+			return -1;
+	}
 
 	if (!atomic_read(&sdev->device_blocked))
 		return token;
@@ -1373,7 +1417,8 @@ static inline int scsi_dev_queue_ready(struct request_queue *q,
 	 */
 	if (scsi_device_busy(sdev) > 1 ||
 	    atomic_dec_return(&sdev->device_blocked) > 0) {
-		sbitmap_put(&sdev->budget_map, token);
+		if (sdev->budget_map.map)
+			sbitmap_put(&sdev->budget_map, token);
 		return -1;
 	}
 
@@ -1749,7 +1794,8 @@ static void scsi_mq_put_budget(struct request_queue *q, int budget_token)
 {
 	struct scsi_device *sdev = q->queuedata;
 
-	sbitmap_put(&sdev->budget_map, budget_token);
+	if (sdev->budget_map.map)
+		sbitmap_put(&sdev->budget_map, budget_token);
 }
 
 /*
diff --git a/drivers/scsi/scsi_scan.c b/drivers/scsi/scsi_scan.c
index 3c6e089e80c38..6f2d0bf0e3ec0 100644
--- a/drivers/scsi/scsi_scan.c
+++ b/drivers/scsi/scsi_scan.c
@@ -218,6 +218,7 @@ static void scsi_unlock_floptical(struct scsi_device *sdev,
 static int scsi_realloc_sdev_budget_map(struct scsi_device *sdev,
 					unsigned int depth)
 {
+	struct Scsi_Host *shost = sdev->host;
 	int new_shift = sbitmap_calculate_shift(depth);
 	bool need_alloc = !sdev->budget_map.map;
 	bool need_free = false;
@@ -225,6 +226,13 @@ static int scsi_realloc_sdev_budget_map(struct scsi_device *sdev,
 	int ret;
 	struct sbitmap sb_backup;
 
+	if (shost->host_tagset && depth >= shost->can_queue) {
+		memflags = blk_mq_freeze_queue(sdev->request_queue);
+		sbitmap_free(&sb_backup);
+		blk_mq_unfreeze_queue(sdev->request_queue, memflags);
+		return 0;
+	}
+
 	depth = min_t(unsigned int, depth, scsi_device_max_queue_depth(sdev));
 
 	/*
@@ -1112,7 +1120,8 @@ static int scsi_add_lun(struct scsi_device *sdev, unsigned char *inq_result,
 	scsi_cdl_check(sdev);
 
 	sdev->max_queue_depth = sdev->queue_depth;
-	WARN_ON_ONCE(sdev->max_queue_depth > sdev->budget_map.depth);
+	WARN_ON_ONCE(sdev->budget_map.map &&
+		     sdev->max_queue_depth > sdev->budget_map.depth);
 	sdev->sdev_bflags = *bflags;
 
 	/*
diff --git a/drivers/ufs/core/ufshcd.c b/drivers/ufs/core/ufshcd.c
index d9632d7c5f01d..2ef64ea44e155 100644
--- a/drivers/ufs/core/ufshcd.c
+++ b/drivers/ufs/core/ufshcd.c
@@ -1290,13 +1290,13 @@ static bool ufshcd_is_devfreq_scaling_required(struct ufs_hba *hba,
  */
 static u32 ufshcd_pending_cmds(struct ufs_hba *hba)
 {
-	const struct scsi_device *sdev;
+	struct scsi_device *sdev;
 	unsigned long flags;
 	u32 pending = 0;
 
 	spin_lock_irqsave(hba->host->host_lock, flags);
 	__shost_for_each_device(sdev, hba->host)
-		pending += sbitmap_weight(&sdev->budget_map);
+		pending += scsi_device_busy(sdev);
 	spin_unlock_irqrestore(hba->host->host_lock, flags);
 
 	return pending;
diff --git a/include/linux/blk-mq.h b/include/linux/blk-mq.h
index b25d12545f46d..dacf34017d8a2 100644
--- a/include/linux/blk-mq.h
+++ b/include/linux/blk-mq.h
@@ -925,6 +925,8 @@ void blk_mq_delay_run_hw_queue(struct blk_mq_hw_ctx *hctx, unsigned long msecs);
 void blk_mq_run_hw_queue(struct blk_mq_hw_ctx *hctx, bool async);
 void blk_mq_run_hw_queues(struct request_queue *q, bool async);
 void blk_mq_delay_run_hw_queues(struct request_queue *q, unsigned long msecs);
+void blk_mq_all_tag_iter(struct blk_mq_tags *tags, busy_tag_iter_fn *fn,
+		void *priv);
 void blk_mq_tagset_busy_iter(struct blk_mq_tag_set *tagset,
 		busy_tag_iter_fn *fn, void *priv);
 void blk_mq_tagset_wait_completed_request(struct blk_mq_tag_set *tagset);
diff --git a/include/scsi/scsi_device.h b/include/scsi/scsi_device.h
index 6d6500148c4b7..3c7a95fa9b673 100644
--- a/include/scsi/scsi_device.h
+++ b/include/scsi/scsi_device.h
@@ -687,10 +687,7 @@ static inline int scsi_device_supports_vpd(struct scsi_device *sdev)
 	return 0;
 }
 
-static inline int scsi_device_busy(struct scsi_device *sdev)
-{
-	return sbitmap_weight(&sdev->budget_map);
-}
+int scsi_device_busy(const struct scsi_device *sdev);
 
 /* Macros to access the UNIT ATTENTION counters */
 #define scsi_get_ua_new_media_ctr(sdev) \