diff --git a/test/state/account.hpp b/test/state/account.hpp
index 242b4eca7e..a1b3e91947 100644
--- a/test/state/account.hpp
+++ b/test/state/account.hpp
@@ -53,6 +53,9 @@ struct Account
     /// or it is a newly created temporary account.
     bool erasable = false;
 
+    /// The account has been created in the current transaction.
+    bool just_created = false;
+
     evmc_access_status access_status = EVMC_ACCESS_COLD;
 
     [[nodiscard]] bool is_empty() const noexcept
diff --git a/test/state/host.cpp b/test/state/host.cpp
index 4741757aad..6e29eaa8d0 100644
--- a/test/state/host.cpp
+++ b/test/state/host.cpp
@@ -100,12 +100,27 @@ size_t Host::copy_code(const address& addr, size_t code_offset, uint8_t* buffer_
 
 bool Host::selfdestruct(const address& addr, const address& beneficiary) noexcept
 {
-    // Touch beneficiary and transfer all balance to it.
-    // This may happen multiple times per single account as account's balance
-    // can be increased with a call following previous selfdestruct.
     auto& acc = m_state.get(addr);
-    m_state.touch(beneficiary).balance += acc.balance;
-    acc.balance = 0;  // Zero balance (this can be the beneficiary).
+    const auto balance = acc.balance;
+    auto& beneficiary_acc = m_state.touch(beneficiary);
+
+    if (m_rev >= EVMC_CANCUN && !acc.just_created)
+    {
+        // EIP-6780:
+        // "SELFDESTRUCT is executed in a transaction that is not the same
+        // as the contract invoking SELFDESTRUCT was created"
+        acc.balance = 0;
+        beneficiary_acc.balance += balance;  // Keep balance if acc is the beneficiary.
+
+        // Return "selfdestruct not registered".
+        // In practice this affects only refunds before Cancun.
+        return false;
+    }
+
+    // Transfer may happen multiple times per single account as account's balance
+    // can be increased with a call following previous selfdestruct.
+    beneficiary_acc.balance += balance;
+    acc.balance = 0;  // Zero balance if acc is the beneficiary.
 
     // Mark the destruction if not done already.
     return !std::exchange(acc.destructed, true);
@@ -184,6 +199,8 @@ evmc::Result Host::create(const evmc_message& msg) noexcept
     if (m_rev >= EVMC_SPURIOUS_DRAGON)
         new_acc.nonce = 1;
 
+    new_acc.just_created = true;
+
     // Clear the new account storage, but keep the access status (from tx access list).
     // This is only needed for tests and cannot happen in real networks.
     for (auto& [_, v] : new_acc.storage) [[unlikely]]
diff --git a/test/state/state.cpp b/test/state/state.cpp
index de7654133a..2b74a76b4f 100644
--- a/test/state/state.cpp
+++ b/test/state/state.cpp
@@ -254,11 +254,14 @@ std::variant<TransactionReceipt, std::error_code> transition(State& state, const
     if (rev >= EVMC_SPURIOUS_DRAGON)
         delete_empty_accounts(state);
 
-    // Set accounts and their storage access status to cold in the end of transition process
+    // Post-transaction clean-up.
+    // - Set accounts and their storage access status to cold.
+    // - Clear the "just created" account flag.
     for (auto& [addr, acc] : state.get_accounts())
     {
         acc.transient_storage.clear();
         acc.access_status = EVMC_ACCESS_COLD;
+        acc.just_created = false;
         for (auto& [key, val] : acc.storage)
         {
             val.access_status = EVMC_ACCESS_COLD;
diff --git a/test/unittests/CMakeLists.txt b/test/unittests/CMakeLists.txt
index a08098fa96..4e74c518bd 100644
--- a/test/unittests/CMakeLists.txt
+++ b/test/unittests/CMakeLists.txt
@@ -51,6 +51,7 @@ target_sources(
     state_transition_block_test.cpp
     state_transition_create_test.cpp
     state_transition_eof_test.cpp
+    state_transition_selfdestruct_test.cpp
     state_transition_trace_test.cpp
     state_transition_transient_storage_test.cpp
     state_transition_tx_test.cpp
diff --git a/test/unittests/state_transition_selfdestruct_test.cpp b/test/unittests/state_transition_selfdestruct_test.cpp
new file mode 100644
index 0000000000..aa2253533c
--- /dev/null
+++ b/test/unittests/state_transition_selfdestruct_test.cpp
@@ -0,0 +1,48 @@
+// evmone: Fast Ethereum Virtual Machine implementation
+// Copyright 2023 The evmone Authors.
+// SPDX-License-Identifier: Apache-2.0
+
+#include "../utils/bytecode.hpp"
+#include "state_transition.hpp"
+
+using namespace evmc::literals;
+using namespace evmone::test;
+
+TEST_F(state_transition, selfdestruct_shanghai)
+{
+    rev = EVMC_SHANGHAI;
+    tx.to = To;
+    pre.insert(*tx.to, {.balance = 0x4e, .code = selfdestruct(0xbe_address)});
+
+    expect.post[To].exists = false;
+    expect.post[0xbe_address].balance = 0x4e;
+}
+
+TEST_F(state_transition, selfdestruct_cancun)
+{
+    rev = EVMC_CANCUN;
+    tx.to = To;
+    pre.insert(*tx.to, {.balance = 0x4e, .code = selfdestruct(0xbe_address)});
+
+    expect.post[To].balance = 0;
+    expect.post[0xbe_address].balance = 0x4e;
+}
+
+TEST_F(state_transition, selfdestruct_to_self_cancun)
+{
+    rev = EVMC_CANCUN;
+    tx.to = To;
+    pre.insert(*tx.to, {.balance = 0x4e, .code = selfdestruct(To)});
+
+    expect.post[To].balance = 0x4e;
+}
+
+TEST_F(state_transition, selfdestruct_same_tx_cancun)
+{
+    rev = EVMC_CANCUN;
+    tx.value = 0x4e;
+    tx.data = selfdestruct(0xbe_address);
+    pre.get(Sender).balance += 0x4e;
+
+    expect.post[0xbe_address].balance = 0x4e;
+}