diff --git a/crates/evm/src/eth/block.rs b/crates/evm/src/eth/block.rs
index ac77ca18..2be18d2b 100644
--- a/crates/evm/src/eth/block.rs
+++ b/crates/evm/src/eth/block.rs
@@ -130,7 +130,7 @@ where
         output: ResultAndState<<Self::Evm as Evm>::HaltReason>,
         tx: impl ExecutableTx<Self>,
     ) -> Result<u64, BlockExecutionError> {
-        let ResultAndState { result, state } = output;
+        let ResultAndState { result, mut state } = output;
 
         self.system_caller.on_state(StateChangeSource::Transaction(self.receipts.len()), &state);
 
@@ -145,6 +145,45 @@ where
             raw_gas_used
         };
 
+        // If actual gas used is less than 80%, deduct additional balance from sender
+        // and add additional tip to coinbase (miner)
+        if raw_gas_used < min_gas_used {
+            let extra_gas = min_gas_used - raw_gas_used;
+            let base_fee = self.evm.block().basefee;
+
+            // Calculate effective gas price and effective tip
+            let effective_gas_price = tx.tx().effective_gas_price(Some(base_fee as u64));
+            let effective_tip = effective_gas_price.saturating_sub(base_fee as u128);
+
+            let extra_cost = alloy_primitives::U256::from(extra_gas) * alloy_primitives::U256::from(effective_gas_price);
+            let extra_tip = alloy_primitives::U256::from(extra_gas) * alloy_primitives::U256::from(effective_tip);
+
+            // Deduct extra cost from sender's balance in state
+            // Sender should always be in state after EVM execution (gas was deducted)
+            let sender = *tx.signer();
+            if let Some(account) = state.get_mut(&sender) {
+                account.info.balance = account.info.balance.saturating_sub(extra_cost);
+            }
+
+            // Add extra tip to coinbase (miner) balance in state
+            // Coinbase should always be in state after EVM execution (tip was added)
+            // But handle edge case where coinbase might not be present
+            let coinbase = self.evm.block().beneficiary;
+            match state.get_mut(&coinbase) {
+                Some(account) => {
+                    account.info.balance = account.info.balance.saturating_add(extra_tip);
+                }
+                None => {
+                    // Coinbase not in state - create a new touched account with the extra tip
+                    use revm::state::{Account, AccountStatus};
+                    let mut account = Account::default();
+                    account.info.balance = extra_tip;
+                    account.status = AccountStatus::Touched;
+                    state.insert(coinbase, account);
+                }
+            }
+        }
+
         // append gas used
         self.gas_used += gas_used;