diff --git a/arch/xtensa/include/irq.h b/arch/xtensa/include/irq.h
index ad1dc4c6864..9eaeb8ac976 100644
--- a/arch/xtensa/include/irq.h
+++ b/arch/xtensa/include/irq.h
@@ -149,8 +149,9 @@
 #  define RESERVE_REGS      8
 #  define XCPTCONTEXT_REGS  (COMMON_CTX_REGS + COPROC_CTX_REGS + RESERVE_REGS)
 #else
+#  define COMMON_CTX_REGS   _REG_CP_START
 #  define RESERVE_REGS      8
-#  define XCPTCONTEXT_REGS  (_REG_CP_START + RESERVE_REGS)
+#  define XCPTCONTEXT_REGS  (COMMON_CTX_REGS + RESERVE_REGS)
 #endif
 
 #define XCPTCONTEXT_SIZE    (4 * XCPTCONTEXT_REGS)