diff --git a/pkg/proxy/iptables/proxier.go b/pkg/proxy/iptables/proxier.go
index df7a282111f..e8442ff9632 100644
--- a/pkg/proxy/iptables/proxier.go
+++ b/pkg/proxy/iptables/proxier.go
@@ -92,6 +92,7 @@ const (
 
 const sysctlRouteLocalnet = "net/ipv4/conf/all/route_localnet"
 const sysctlBridgeCallIPTables = "net/bridge/bridge-nf-call-iptables"
+const sysctlNFConntrackTCPBeLiberal = "net/netfilter/nf_conntrack_tcp_be_liberal"
 
 // internal struct for string service information
 type servicePortInfo struct {
@@ -196,6 +197,10 @@ type Proxier struct {
 	// localhostNodePorts indicates whether we allow NodePort services to be accessed
 	// via localhost.
 	localhostNodePorts bool
+
+	// conntrackTCPLiberal indicates whether the system sets the kernel nf_conntrack_tcp_be_liberal
+	conntrackTCPLiberal bool
+
 	// nodePortAddresses selects the interfaces where nodePort works.
 	nodePortAddresses *proxyutil.NodePortAddresses
 	// networkInterfacer defines an interface for several net library functions.
@@ -241,6 +246,14 @@ func NewProxier(ipFamily v1.IPFamily,
 		}
 	}
 
+	// Be conservative in what you do, be liberal in what you accept from others.
+	// If it's non-zero, we mark only out of window RST segments as INVALID.
+	// Ref: https://docs.kernel.org/networking/nf_conntrack-sysctl.html
+	conntrackTCPLiberal := false
+	if val, err := sysctl.GetSysctl(sysctlNFConntrackTCPBeLiberal); err == nil && val != 0 {
+		conntrackTCPLiberal = true
+		klog.InfoS("nf_conntrack_tcp_be_liberal set, not installing DROP rules for INVALID packets")
+	}
 	// Proxy needs br_netfilter and bridge-nf-call-iptables=1 when containers
 	// are connected to a Linux bridge (but not SDN bridges).  Until most
 	// plugins handle this, log when config is missing
@@ -282,6 +295,7 @@ func NewProxier(ipFamily v1.IPFamily,
 		localhostNodePorts:       localhostNodePorts,
 		nodePortAddresses:        nodePortAddresses,
 		networkInterfacer:        proxyutil.RealNetwork{},
+		conntrackTCPLiberal:      conntrackTCPLiberal,
 	}
 
 	burstSyncs := 2
@@ -1443,14 +1457,17 @@ func (proxier *Proxier) syncProxyRules() {
 	}
 
 	// Drop the packets in INVALID state, which would potentially cause
-	// unexpected connection reset.
-	// https://github.com/kubernetes/kubernetes/issues/74839
-	proxier.filterRules.Write(
-		"-A", string(kubeForwardChain),
-		"-m", "conntrack",
-		"--ctstate", "INVALID",
-		"-j", "DROP",
-	)
+	// unexpected connection reset if nf_conntrack_tcp_be_liberal is not set.
+	// Ref: https://github.com/kubernetes/kubernetes/issues/74839
+	// Ref: https://github.com/kubernetes/kubernetes/issues/117924
+	if !proxier.conntrackTCPLiberal {
+		proxier.filterRules.Write(
+			"-A", string(kubeForwardChain),
+			"-m", "conntrack",
+			"--ctstate", "INVALID",
+			"-j", "DROP",
+		)
+	}
 
 	// If the masqueradeMark has been added then we want to forward that same
 	// traffic, this allows NodePort traffic to be forwarded even if the default
diff --git a/pkg/proxy/iptables/proxier_test.go b/pkg/proxy/iptables/proxier_test.go
index 591a87aee8f..ca00461124b 100644
--- a/pkg/proxy/iptables/proxier_test.go
+++ b/pkg/proxy/iptables/proxier_test.go
@@ -2565,6 +2565,49 @@ func TestHealthCheckNodePort(t *testing.T) {
 	})
 }
 
+func TestDropInvalidRule(t *testing.T) {
+	for _, testcase := range []bool{false, true} {
+		t.Run(fmt.Sprintf("tcpLiberal %t", testcase), func(t *testing.T) {
+			ipt := iptablestest.NewFake()
+			fp := NewFakeProxier(ipt)
+			fp.conntrackTCPLiberal = testcase
+			fp.syncProxyRules()
+
+			expected := dedent.Dedent(`
+		*filter
+		:KUBE-NODEPORTS - [0:0]
+		:KUBE-SERVICES - [0:0]
+		:KUBE-EXTERNAL-SERVICES - [0:0]
+		:KUBE-FIREWALL - [0:0]
+		:KUBE-FORWARD - [0:0]
+		:KUBE-PROXY-FIREWALL - [0:0]
+		-A KUBE-FIREWALL -m comment --comment "block incoming localnet connections" -d 127.0.0.0/8 ! -s 127.0.0.0/8 -m conntrack ! --ctstate RELATED,ESTABLISHED,DNAT -j DROP`)
+			if !testcase {
+				expected += "\n-A KUBE-FORWARD -m conntrack --ctstate INVALID -j DROP"
+			}
+
+			expected += dedent.Dedent(`
+		-A KUBE-FORWARD -m comment --comment "kubernetes forwarding rules" -m mark --mark 0x4000/0x4000 -j ACCEPT
+		-A KUBE-FORWARD -m comment --comment "kubernetes forwarding conntrack rule" -m conntrack --ctstate RELATED,ESTABLISHED -j ACCEPT
+		COMMIT
+		*nat
+		:KUBE-NODEPORTS - [0:0]
+		:KUBE-SERVICES - [0:0]
+		:KUBE-MARK-MASQ - [0:0]
+		:KUBE-POSTROUTING - [0:0]
+		-A KUBE-SERVICES -m comment --comment "kubernetes service nodeports; NOTE: this must be the last rule in this chain" -m addrtype --dst-type LOCAL -j KUBE-NODEPORTS
+		-A KUBE-MARK-MASQ -j MARK --or-mark 0x4000
+		-A KUBE-POSTROUTING -m mark ! --mark 0x4000/0x4000 -j RETURN
+		-A KUBE-POSTROUTING -j MARK --xor-mark 0x4000
+		-A KUBE-POSTROUTING -m comment --comment "kubernetes service traffic requiring SNAT" -j MASQUERADE
+		COMMIT
+		`)
+
+			assertIPTablesRulesEqual(t, getLine(), true, expected, fp.iptablesData.String())
+		})
+	}
+}
+
 func TestMasqueradeRule(t *testing.T) {
 	for _, testcase := range []bool{false, true} {
 		ipt := iptablestest.NewFake().SetHasRandomFully(testcase)