diff --git a/drivers/net/ethernet/intel/ice/ice.h b/drivers/net/ethernet/intel/ice/ice.h
index 1a64900e7030..dae79bb635f7 100644
--- a/drivers/net/ethernet/intel/ice/ice.h
+++ b/drivers/net/ethernet/intel/ice/ice.h
@@ -373,8 +373,6 @@ struct ice_pf {
 	u32 num_lan_msix;	/* Total MSIX vectors for base driver */
 	u16 num_lan_tx;		/* num LAN Tx queues setup */
 	u16 num_lan_rx;		/* num LAN Rx queues setup */
-	u16 q_left_tx;		/* remaining num Tx queues left unclaimed */
-	u16 q_left_rx;		/* remaining num Rx queues left unclaimed */
 	u16 next_vsi;		/* Next free slot in pf->vsi[] - 0-based! */
 	u16 num_alloc_vsi;
 	u16 corer_count;	/* Core reset count */
diff --git a/drivers/net/ethernet/intel/ice/ice_lib.c b/drivers/net/ethernet/intel/ice/ice_lib.c
index 3c5a86881a6f..46cca842eea9 100644
--- a/drivers/net/ethernet/intel/ice/ice_lib.c
+++ b/drivers/net/ethernet/intel/ice/ice_lib.c
@@ -5,6 +5,11 @@
 #include "ice_lib.h"
 #include "ice_dcb_lib.h"
 
+#ifndef CONFIG_PCI_IOV
+static u16 ice_get_avail_txq_count(struct ice_pf *pf);
+static u16 ice_get_avail_rxq_count(struct ice_pf *pf);
+#endif /* !CONFIG_PCI_IOV */
+
 /**
  * ice_setup_rx_ctx - Configure a receive ring context
  * @ring: The Rx ring to configure
@@ -343,16 +348,29 @@ static void ice_vsi_set_num_qs(struct ice_vsi *vsi, u16 vf_id)
 
 	switch (vsi->type) {
 	case ICE_VSI_PF:
-		vsi->alloc_txq = pf->num_lan_tx;
-		vsi->alloc_rxq = pf->num_lan_rx;
+		vsi->alloc_txq = min_t(int, ice_get_avail_txq_count(pf),
+				       num_online_cpus());
 		if (vsi->req_txq) {
 			vsi->alloc_txq = vsi->req_txq;
 			vsi->num_txq = vsi->req_txq;
 		}
-		if (vsi->req_rxq) {
-			vsi->alloc_rxq = vsi->req_rxq;
-			vsi->num_rxq = vsi->req_rxq;
+
+		pf->num_lan_tx = vsi->alloc_txq;
+
+		/* only 1 Rx queue unless RSS is enabled */
+		if (!test_bit(ICE_FLAG_RSS_ENA, pf->flags)) {
+			vsi->alloc_rxq = 1;
+		} else {
+			vsi->alloc_rxq = min_t(int, ice_get_avail_rxq_count(pf),
+					       num_online_cpus());
+			if (vsi->req_rxq) {
+				vsi->alloc_rxq = vsi->req_rxq;
+				vsi->num_rxq = vsi->req_rxq;
+			}
 		}
+
+		pf->num_lan_rx = vsi->alloc_rxq;
+
 		vsi->num_q_vectors = max_t(int, vsi->alloc_rxq, vsi->alloc_txq);
 		break;
 	case ICE_VSI_VF:
@@ -748,6 +766,51 @@ void ice_vsi_put_qs(struct ice_vsi *vsi)
 	mutex_unlock(&pf->avail_q_mutex);
 }
 
+/**
+ * ice_get_avail_q_count - Get count of queues in use
+ * @pf_qmap: bitmap to get queue use count from
+ * @lock: pointer to a mutex that protects access to pf_qmap
+ * @size: size of the bitmap
+ */
+static u16
+ice_get_avail_q_count(unsigned long *pf_qmap, struct mutex *lock, u16 size)
+{
+	u16 count = 0, bit;
+
+	mutex_lock(lock);
+	for_each_clear_bit(bit, pf_qmap, size)
+		count++;
+	mutex_unlock(lock);
+
+	return count;
+}
+
+/**
+ * ice_get_avail_txq_count - Get count of Tx queues in use
+ * @pf: pointer to an ice_pf instance
+ */
+#ifndef CONFIG_PCI_IOV
+static
+#endif /* !CONFIG_PCI_IOV */
+u16 ice_get_avail_txq_count(struct ice_pf *pf)
+{
+	return ice_get_avail_q_count(pf->avail_txqs, &pf->avail_q_mutex,
+				     pf->max_pf_txqs);
+}
+
+/**
+ * ice_get_avail_rxq_count - Get count of Rx queues in use
+ * @pf: pointer to an ice_pf instance
+ */
+#ifndef CONFIG_PCI_IOV
+static
+#endif /* !CONFIG_PCI_IOV */
+u16 ice_get_avail_rxq_count(struct ice_pf *pf)
+{
+	return ice_get_avail_q_count(pf->avail_rxqs, &pf->avail_q_mutex,
+				     pf->max_pf_rxqs);
+}
+
 /**
  * ice_rss_clean - Delete RSS related VSI structures that hold user inputs
  * @vsi: the VSI being removed
@@ -2597,9 +2660,6 @@ ice_vsi_setup(struct ice_pf *pf, struct ice_port_info *pi,
 		if (ret)
 			goto unroll_vector_base;
 
-		pf->q_left_tx -= vsi->alloc_txq;
-		pf->q_left_rx -= vsi->alloc_rxq;
-
 		/* Do not exit if configuring RSS had an issue, at least
 		 * receive traffic on first queue. Hence no need to capture
 		 * return value
@@ -2663,8 +2723,6 @@ ice_vsi_setup(struct ice_pf *pf, struct ice_port_info *pi,
 	ice_vsi_delete(vsi);
 unroll_get_qs:
 	ice_vsi_put_qs(vsi);
-	pf->q_left_tx += vsi->alloc_txq;
-	pf->q_left_rx += vsi->alloc_rxq;
 	ice_vsi_clear(vsi);
 
 	return NULL;
@@ -3012,8 +3070,6 @@ int ice_vsi_release(struct ice_vsi *vsi)
 	ice_vsi_clear_rings(vsi);
 
 	ice_vsi_put_qs(vsi);
-	pf->q_left_tx += vsi->alloc_txq;
-	pf->q_left_rx += vsi->alloc_rxq;
 
 	/* retain SW VSI data structure since it is needed to unregister and
 	 * free VSI netdev when PF is not in reset recovery pending state,\
@@ -3122,8 +3178,6 @@ int ice_vsi_rebuild(struct ice_vsi *vsi, bool init_vsi)
 		if (ret)
 			goto err_vectors;
 
-		pf->q_left_tx -= vsi->alloc_txq;
-		pf->q_left_rx -= vsi->alloc_rxq;
 		break;
 	default:
 		break;
diff --git a/drivers/net/ethernet/intel/ice/ice_lib.h b/drivers/net/ethernet/intel/ice/ice_lib.h
index 97196e971fab..b6cd595b9acd 100644
--- a/drivers/net/ethernet/intel/ice/ice_lib.h
+++ b/drivers/net/ethernet/intel/ice/ice_lib.h
@@ -104,6 +104,12 @@ void ice_trigger_sw_intr(struct ice_hw *hw, struct ice_q_vector *q_vector);
 
 void ice_vsi_put_qs(struct ice_vsi *vsi);
 
+#ifdef CONFIG_PCI_IOV
+u16 ice_get_avail_txq_count(struct ice_pf *pf);
+
+u16 ice_get_avail_rxq_count(struct ice_pf *pf);
+#endif /* CONFIG_PCI_IOV */
+
 #ifdef CONFIG_DCB
 void ice_vsi_map_rings_to_vectors(struct ice_vsi *vsi);
 #endif /* CONFIG_DCB */
diff --git a/drivers/net/ethernet/intel/ice/ice_main.c b/drivers/net/ethernet/intel/ice/ice_main.c
index 7514a3d2cd34..cfa06a69f029 100644
--- a/drivers/net/ethernet/intel/ice/ice_main.c
+++ b/drivers/net/ethernet/intel/ice/ice_main.c
@@ -2228,38 +2228,11 @@ static int ice_setup_pf_sw(struct ice_pf *pf)
 		ice_vsi_free_q_vectors(vsi);
 		ice_vsi_delete(vsi);
 		ice_vsi_put_qs(vsi);
-		pf->q_left_tx += vsi->alloc_txq;
-		pf->q_left_rx += vsi->alloc_rxq;
 		ice_vsi_clear(vsi);
 	}
 	return status;
 }
 
-/**
- * ice_determine_q_usage - Calculate queue distribution
- * @pf: board private structure
- *
- * Return -ENOMEM if we don't get enough queues for all ports
- */
-static void ice_determine_q_usage(struct ice_pf *pf)
-{
-	u16 q_left_tx, q_left_rx;
-
-	q_left_tx = pf->hw.func_caps.common_cap.num_txq;
-	q_left_rx = pf->hw.func_caps.common_cap.num_rxq;
-
-	pf->num_lan_tx = min_t(int, q_left_tx, num_online_cpus());
-
-	/* only 1 Rx queue unless RSS is enabled */
-	if (!test_bit(ICE_FLAG_RSS_ENA, pf->flags))
-		pf->num_lan_rx = 1;
-	else
-		pf->num_lan_rx = min_t(int, q_left_rx, num_online_cpus());
-
-	pf->q_left_tx = q_left_tx - pf->num_lan_tx;
-	pf->q_left_rx = q_left_rx - pf->num_lan_rx;
-}
-
 /**
  * ice_deinit_pf - Unrolls initialziations done by ice_init_pf
  * @pf: board private structure to initialize
@@ -2574,8 +2547,6 @@ ice_probe(struct pci_dev *pdev, const struct pci_device_id __always_unused *ent)
 		err = 0;
 	}
 
-	ice_determine_q_usage(pf);
-
 	pf->num_alloc_vsi = hw->func_caps.guar_num_vsi;
 	if (!pf->num_alloc_vsi) {
 		err = -EIO;
diff --git a/drivers/net/ethernet/intel/ice/ice_virtchnl_pf.c b/drivers/net/ethernet/intel/ice/ice_virtchnl_pf.c
index c38939b1d496..2795d85622c5 100644
--- a/drivers/net/ethernet/intel/ice/ice_virtchnl_pf.c
+++ b/drivers/net/ethernet/intel/ice/ice_virtchnl_pf.c
@@ -588,7 +588,8 @@ static int ice_alloc_vf_res(struct ice_vf *vf)
 	/* Update number of VF queues, in case VF had requested for queue
 	 * changes
 	 */
-	tx_rx_queue_left = min_t(int, pf->q_left_tx, pf->q_left_rx);
+	tx_rx_queue_left = min_t(int, ice_get_avail_txq_count(pf),
+				 ice_get_avail_rxq_count(pf));
 	tx_rx_queue_left += ICE_DFLT_QS_PER_VF;
 	if (vf->num_req_qs && vf->num_req_qs <= tx_rx_queue_left &&
 	    vf->num_req_qs != vf->num_vf_qs)
@@ -891,11 +892,11 @@ static int ice_check_avail_res(struct ice_pf *pf)
 	 * at runtime through Virtchnl, that is the reason we start by reserving
 	 * few queues.
 	 */
-	num_txq = ice_determine_res(pf, pf->q_left_tx, ICE_DFLT_QS_PER_VF,
-				    ICE_MIN_QS_PER_VF);
+	num_txq = ice_determine_res(pf, ice_get_avail_txq_count(pf),
+				    ICE_DFLT_QS_PER_VF, ICE_MIN_QS_PER_VF);
 
-	num_rxq = ice_determine_res(pf, pf->q_left_rx, ICE_DFLT_QS_PER_VF,
-				    ICE_MIN_QS_PER_VF);
+	num_rxq = ice_determine_res(pf, ice_get_avail_rxq_count(pf),
+				    ICE_DFLT_QS_PER_VF, ICE_MIN_QS_PER_VF);
 
 	if (!num_txq || !num_rxq)
 		return -EIO;
@@ -2504,7 +2505,8 @@ static int ice_vc_request_qs_msg(struct ice_vf *vf, u8 *msg)
 	}
 
 	cur_queues = vf->num_vf_qs;
-	tx_rx_queue_left = min_t(u16, pf->q_left_tx, pf->q_left_rx);
+	tx_rx_queue_left = min_t(u16, ice_get_avail_txq_count(pf),
+				 ice_get_avail_rxq_count(pf));
 	max_allowed_vf_queues = tx_rx_queue_left + cur_queues;
 	if (!req_queues) {
 		dev_err(&pf->pdev->dev,
