--- /dev/null
+--- a/drivers/net/ethernet/mediatek/mtk_eth_path.c
++++ b/drivers/net/ethernet/mediatek/mtk_eth_path.c
+@@ -96,12 +96,20 @@ static int set_mux_gmac2_gmac0_to_gephy(
+
+ static int set_mux_u3_gmac2_to_qphy(struct mtk_eth *eth, int path)
+ {
+- unsigned int val = 0;
++ unsigned int val = 0, mask = 0, reg = 0;
+ bool updated = true;
+
+ switch (path) {
+ case MTK_ETH_PATH_GMAC2_SGMII:
+- val = CO_QPHY_SEL;
++ if (MTK_HAS_CAPS(eth->soc->caps, MTK_U3_COPHY_V2)) {
++ reg = USB_PHY_SWITCH_REG;
++ val = SGMII_QPHY_SEL;
++ mask = QPHY_SEL_MASK;
++ } else {
++ reg = INFRA_MISC2;
++ val = CO_QPHY_SEL;
++ mask = val;
++ }
+ break;
+ default:
+ updated = false;
+@@ -109,7 +117,7 @@ static int set_mux_u3_gmac2_to_qphy(stru
+ }
+
+ if (updated)
+- regmap_update_bits(eth->infra, INFRA_MISC2, CO_QPHY_SEL, val);
++ regmap_update_bits(eth->infra, reg, mask, val);
+
+ dev_dbg(eth->dev, "path %s in %s updated = %d\n",
+ mtk_eth_path_name(path), __func__, updated);
+--- a/drivers/net/ethernet/mediatek/mtk_eth_soc.c
++++ b/drivers/net/ethernet/mediatek/mtk_eth_soc.c
+@@ -4757,6 +4757,26 @@ static const struct mtk_soc_data mt7629_
+ },
+ };
+
++static const struct mtk_soc_data mt7981_data = {
++ .reg_map = &mt7986_reg_map,
++ .ana_rgc3 = 0x128,
++ .caps = MT7981_CAPS,
++ .hw_features = MTK_HW_FEATURES,
++ .required_clks = MT7981_CLKS_BITMAP,
++ .required_pctl = false,
++ .offload_version = 2,
++ .hash_offset = 4,
++ .foe_entry_size = sizeof(struct mtk_foe_entry),
++ .txrx = {
++ .txd_size = sizeof(struct mtk_tx_dma_v2),
++ .rxd_size = sizeof(struct mtk_rx_dma_v2),
++ .rx_irq_done_mask = MTK_RX_DONE_INT_V2,
++ .rx_dma_l4_valid = RX_DMA_L4_VALID_V2,
++ .dma_max_len = MTK_TX_DMA_BUF_LEN_V2,
++ .dma_len_offset = 8,
++ },
++};
++
+ static const struct mtk_soc_data mt7986_data = {
+ .reg_map = &mt7986_reg_map,
+ .ana_rgc3 = 0x128,
+@@ -4799,6 +4819,7 @@ const struct of_device_id of_mtk_match[]
+ { .compatible = "mediatek,mt7622-eth", .data = &mt7622_data},
+ { .compatible = "mediatek,mt7623-eth", .data = &mt7623_data},
+ { .compatible = "mediatek,mt7629-eth", .data = &mt7629_data},
++ { .compatible = "mediatek,mt7981-eth", .data = &mt7981_data},
+ { .compatible = "mediatek,mt7986-eth", .data = &mt7986_data},
+ { .compatible = "ralink,rt5350-eth", .data = &rt5350_data},
+ {},
+--- a/drivers/net/ethernet/mediatek/mtk_eth_soc.h
++++ b/drivers/net/ethernet/mediatek/mtk_eth_soc.h
+@@ -553,11 +553,22 @@
+ #define SGMSYS_QPHY_PWR_STATE_CTRL 0xe8
+ #define SGMII_PHYA_PWD BIT(4)
+
++/* Register to QPHY wrapper control */
++#define SGMSYS_QPHY_WRAP_CTRL 0xec
++#define SGMII_PN_SWAP_MASK GENMASK(1, 0)
++#define SGMII_PN_SWAP_TX_RX (BIT(0) | BIT(1))
++#define MTK_SGMII_FLAG_PN_SWAP BIT(0)
++
+ /* Infrasys subsystem config registers */
+ #define INFRA_MISC2 0x70c
+ #define CO_QPHY_SEL BIT(0)
+ #define GEPHY_MAC_SEL BIT(1)
+
++/* Top misc registers */
++#define USB_PHY_SWITCH_REG 0x218
++#define QPHY_SEL_MASK GENMASK(1, 0)
++#define SGMII_QPHY_SEL 0x2
++
+ /* MT7628/88 specific stuff */
+ #define MT7628_PDMA_OFFSET 0x0800
+ #define MT7628_SDM_OFFSET 0x0c00
+@@ -738,6 +749,17 @@ enum mtk_clks_map {
+ BIT(MTK_CLK_SGMII2_CDR_FB) | \
+ BIT(MTK_CLK_SGMII_CK) | \
+ BIT(MTK_CLK_ETH2PLL) | BIT(MTK_CLK_SGMIITOP))
++#define MT7981_CLKS_BITMAP (BIT(MTK_CLK_FE) | BIT(MTK_CLK_GP2) | BIT(MTK_CLK_GP1) | \
++ BIT(MTK_CLK_WOCPU0) | \
++ BIT(MTK_CLK_SGMII_TX_250M) | \
++ BIT(MTK_CLK_SGMII_RX_250M) | \
++ BIT(MTK_CLK_SGMII_CDR_REF) | \
++ BIT(MTK_CLK_SGMII_CDR_FB) | \
++ BIT(MTK_CLK_SGMII2_TX_250M) | \
++ BIT(MTK_CLK_SGMII2_RX_250M) | \
++ BIT(MTK_CLK_SGMII2_CDR_REF) | \
++ BIT(MTK_CLK_SGMII2_CDR_FB) | \
++ BIT(MTK_CLK_SGMII_CK))
+ #define MT7986_CLKS_BITMAP (BIT(MTK_CLK_FE) | BIT(MTK_CLK_GP2) | BIT(MTK_CLK_GP1) | \
+ BIT(MTK_CLK_WOCPU1) | BIT(MTK_CLK_WOCPU0) | \
+ BIT(MTK_CLK_SGMII_TX_250M) | \
+@@ -851,6 +873,7 @@ enum mkt_eth_capabilities {
+ MTK_NETSYS_V2_BIT,
+ MTK_SOC_MT7628_BIT,
+ MTK_RSTCTRL_PPE1_BIT,
++ MTK_U3_COPHY_V2_BIT,
+
+ /* MUX BITS*/
+ MTK_ETH_MUX_GDM1_TO_GMAC1_ESW_BIT,
+@@ -885,6 +908,7 @@ enum mkt_eth_capabilities {
+ #define MTK_NETSYS_V2 BIT(MTK_NETSYS_V2_BIT)
+ #define MTK_SOC_MT7628 BIT(MTK_SOC_MT7628_BIT)
+ #define MTK_RSTCTRL_PPE1 BIT(MTK_RSTCTRL_PPE1_BIT)
++#define MTK_U3_COPHY_V2 BIT(MTK_U3_COPHY_V2_BIT)
+
+ #define MTK_ETH_MUX_GDM1_TO_GMAC1_ESW \
+ BIT(MTK_ETH_MUX_GDM1_TO_GMAC1_ESW_BIT)
+@@ -963,6 +987,11 @@ enum mkt_eth_capabilities {
+ MTK_MUX_U3_GMAC2_TO_QPHY | \
+ MTK_MUX_GMAC12_TO_GEPHY_SGMII | MTK_QDMA)
+
++#define MT7981_CAPS (MTK_GMAC1_SGMII | MTK_GMAC2_SGMII | MTK_GMAC2_GEPHY | \
++ MTK_MUX_GMAC12_TO_GEPHY_SGMII | MTK_QDMA | \
++ MTK_MUX_U3_GMAC2_TO_QPHY | MTK_U3_COPHY_V2 | \
++ MTK_NETSYS_V2 | MTK_RSTCTRL_PPE1)
++
+ #define MT7986_CAPS (MTK_GMAC1_SGMII | MTK_GMAC2_SGMII | \
+ MTK_MUX_GMAC12_TO_GEPHY_SGMII | MTK_QDMA | \
+ MTK_NETSYS_V2 | MTK_RSTCTRL_PPE1)
+@@ -1076,12 +1105,14 @@ struct mtk_soc_data {
+ * @ana_rgc3: The offset refers to register ANA_RGC3 related to regmap
+ * @interface: Currently configured interface mode
+ * @pcs: Phylink PCS structure
++ * @flags: Flags indicating hardware properties
+ */
+ struct mtk_pcs {
+ struct regmap *regmap;
+ u32 ana_rgc3;
+ phy_interface_t interface;
+ struct phylink_pcs pcs;
++ u32 flags;
+ };
+
+ /* struct mtk_sgmii - This is the structure holding sgmii regmap and its
+--- a/drivers/net/ethernet/mediatek/mtk_sgmii.c
++++ b/drivers/net/ethernet/mediatek/mtk_sgmii.c
+@@ -87,6 +87,11 @@ static int mtk_pcs_config(struct phylink
+ regmap_update_bits(mpcs->regmap, SGMSYS_QPHY_PWR_STATE_CTRL,
+ SGMII_PHYA_PWD, SGMII_PHYA_PWD);
+
++ if (mpcs->flags & MTK_SGMII_FLAG_PN_SWAP)
++ regmap_update_bits(mpcs->regmap, SGMSYS_QPHY_WRAP_CTRL,
++ SGMII_PN_SWAP_MASK,
++ SGMII_PN_SWAP_TX_RX);
++
+ /* Reset SGMII PCS state */
+ regmap_update_bits(mpcs->regmap, SGMII_RESERVED_0,
+ SGMII_SW_RESET, SGMII_SW_RESET);
+@@ -186,6 +191,11 @@ int mtk_sgmii_init(struct mtk_sgmii *ss,
+
+ ss->pcs[i].ana_rgc3 = ana_rgc3;
+ ss->pcs[i].regmap = syscon_node_to_regmap(np);
++
++ ss->pcs[i].flags = 0;
++ if (of_property_read_bool(np, "mediatek,pnswap"))
++ ss->pcs[i].flags |= MTK_SGMII_FLAG_PN_SWAP;
++
+ of_node_put(np);
+ if (IS_ERR(ss->pcs[i].regmap))
+ return PTR_ERR(ss->pcs[i].regmap);