diff --git a/core/vm/operations_acl.go b/core/vm/operations_acl.go
index eb3c0f43dd3a..4caecdfc9e45 100644
--- a/core/vm/operations_acl.go
+++ b/core/vm/operations_acl.go
@@ -177,10 +177,15 @@ func makeCallVariantGasCallEIP2929(oldCalculator gasFunc) gasFunc {
 	return func(evm *EVM, contract *Contract, stack *Stack, mem *Memory, memorySize uint64) (uint64, error) {
 		addr := common.Address(stack.Back(1).Bytes20())
 		// Check slot presence in the access list
-		if !evm.StateDB.AddressInAccessList(addr) {
+		warmAccess := evm.StateDB.AddressInAccessList(addr)
+		// The WarmStorageReadCostEIP2929 (100) is already deducted in the form of a constant cost, so
+		// the cost to charge for cold access, if any, is Cold - Warm
+		coldCost := ColdAccountAccessCostEIP2929 - WarmStorageReadCostEIP2929
+		if !warmAccess {
 			evm.StateDB.AddAddressToAccessList(addr)
-			// The WarmStorageReadCostEIP2929 (100) is already deducted in the form of a constant cost
-			if !contract.UseGas(ColdAccountAccessCostEIP2929 - WarmStorageReadCostEIP2929) {
+			// Charge the remaining difference here already, to correctly calculate available
+			// gas for call
+			if !contract.UseGas(coldCost) {
 				return 0, ErrOutOfGas
 			}
 		}
@@ -189,7 +194,16 @@ func makeCallVariantGasCallEIP2929(oldCalculator gasFunc) gasFunc {
 		// - transfer value
 		// - memory expansion
 		// - 63/64ths rule
-		return oldCalculator(evm, contract, stack, mem, memorySize)
+		gas, err := oldCalculator(evm, contract, stack, mem, memorySize)
+		if warmAccess || err != nil {
+			return gas, err
+		}
+		// In case of a cold access, we temporarily add the cold charge back, and also
+		// add it to the returned gas. By adding it to the return, it will be charged
+		// outside of this function, as part of the dynamic gas, and that will make it
+		// also become correctly reported to tracers.
+		contract.Gas += coldCost
+		return gas + coldCost, nil
 	}
 }
 
diff --git a/core/vm/runtime/runtime_test.go b/core/vm/runtime/runtime_test.go
index 826b431f48ad..aaa76a07feda 100644
--- a/core/vm/runtime/runtime_test.go
+++ b/core/vm/runtime/runtime_test.go
@@ -598,3 +598,83 @@ func TestEip2929Cases(t *testing.T) {
 			"account (cheap)", code)
 	}
 }
+
+// TestColdAccountAccessCost test that the cold account access cost is reported
+// correctly
+// see: https://github.com/ethereum/go-ethereum/issues/22649
+func TestColdAccountAccessCost(t *testing.T) {
+	for i, tc := range []struct {
+		code []byte
+		step int
+		want uint64
+	}{
+		{ // EXTCODEHASH(0xff)
+			code: []byte{byte(vm.PUSH1), 0xFF, byte(vm.EXTCODEHASH), byte(vm.POP)},
+			step: 1,
+			want: 2600,
+		},
+		{ // BALANCE(0xff)
+			code: []byte{byte(vm.PUSH1), 0xFF, byte(vm.BALANCE), byte(vm.POP)},
+			step: 1,
+			want: 2600,
+		},
+		{ // CALL(0xff)
+			code: []byte{
+				byte(vm.PUSH1), 0x0,
+				byte(vm.DUP1), byte(vm.DUP1), byte(vm.DUP1), byte(vm.DUP1),
+				byte(vm.PUSH1), 0xff, byte(vm.DUP1), byte(vm.CALL), byte(vm.POP),
+			},
+			step: 7,
+			want: 2855,
+		},
+		{ // CALLCODE(0xff)
+			code: []byte{
+				byte(vm.PUSH1), 0x0,
+				byte(vm.DUP1), byte(vm.DUP1), byte(vm.DUP1), byte(vm.DUP1),
+				byte(vm.PUSH1), 0xff, byte(vm.DUP1), byte(vm.CALLCODE), byte(vm.POP),
+			},
+			step: 7,
+			want: 2855,
+		},
+		{ // DELEGATECALL(0xff)
+			code: []byte{
+				byte(vm.PUSH1), 0x0,
+				byte(vm.DUP1), byte(vm.DUP1), byte(vm.DUP1),
+				byte(vm.PUSH1), 0xff, byte(vm.DUP1), byte(vm.DELEGATECALL), byte(vm.POP),
+			},
+			step: 6,
+			want: 2855,
+		},
+		{ // STATICCALL(0xff)
+			code: []byte{
+				byte(vm.PUSH1), 0x0,
+				byte(vm.DUP1), byte(vm.DUP1), byte(vm.DUP1),
+				byte(vm.PUSH1), 0xff, byte(vm.DUP1), byte(vm.STATICCALL), byte(vm.POP),
+			},
+			step: 6,
+			want: 2855,
+		},
+		{ // SELFDESTRUCT(0xff)
+			code: []byte{
+				byte(vm.PUSH1), 0xff, byte(vm.SELFDESTRUCT),
+			},
+			step: 1,
+			want: 7600,
+		},
+	} {
+		tracer := vm.NewStructLogger(nil)
+		Execute(tc.code, nil, &Config{
+			EVMConfig: vm.Config{
+				Debug:  true,
+				Tracer: tracer,
+			},
+		})
+		have := tracer.StructLogs()[tc.step].GasCost
+		if want := tc.want; have != want {
+			for ii, op := range tracer.StructLogs() {
+				t.Logf("%d: %v %d", ii, op.OpName(), op.GasCost)
+			}
+			t.Fatalf("tescase %d, gas report wrong, step %d, have %d want %d", i, tc.step, have, want)
+		}
+	}
+}