diff --git a/crates/rpc/rpc/src/eth/api/call.rs b/crates/rpc/rpc/src/eth/api/call.rs
index 63d8d1d3d..f7039b3ea 100644
--- a/crates/rpc/rpc/src/eth/api/call.rs
+++ b/crates/rpc/rpc/src/eth/api/call.rs
@@ -4,8 +4,8 @@ use crate::{
     eth::{
         error::{ensure_success, EthApiError, EthResult, RevertError, RpcInvalidTransactionError},
         revm_utils::{
-            build_call_evm_env, cap_tx_gas_limit_with_caller_allowance, get_precompiles, inspect,
-            transact, EvmOverrides,
+            build_call_evm_env, caller_gas_allowance, cap_tx_gas_limit_with_caller_allowance,
+            get_precompiles, inspect, transact, EvmOverrides,
         },
         EthTransactions,
     },
@@ -122,19 +122,8 @@ where
         }
 
         // check funds of the sender
-        let gas_price = env.tx.gas_price;
-        if gas_price > U256::ZERO {
-            let mut available_funds =
-                db.basic(env.tx.caller)?.map(|acc| acc.balance).unwrap_or_default();
-            if env.tx.value > available_funds {
-                return Err(RpcInvalidTransactionError::InsufficientFunds.into())
-            }
-            // subtract transferred value from available funds
-            // SAFETY: value < available_funds, checked above
-            available_funds -= env.tx.value;
-            // amount of gas the sender can afford with the `gas_price`
-            // SAFETY: gas_price not zero
-            let allowance = available_funds.checked_div(gas_price).unwrap_or_default();
+        if env.tx.gas_price > U256::ZERO {
+            let allowance = caller_gas_allowance(&mut db, &env.tx)?;
 
             if highest_gas_limit > allowance {
                 // cap the highest gas limit by max gas caller can afford with given gas price
diff --git a/crates/rpc/rpc/src/eth/revm_utils.rs b/crates/rpc/rpc/src/eth/revm_utils.rs
index b0a66e661..54e996870 100644
--- a/crates/rpc/rpc/src/eth/revm_utils.rs
+++ b/crates/rpc/rpc/src/eth/revm_utils.rs
@@ -317,31 +317,45 @@ pub(crate) fn create_txn_env(block_env: &BlockEnv, request: CallRequest) -> EthR
 }
 
 /// Caps the configured [TxEnv] `gas_limit` with the allowance of the caller.
-///
-/// Returns an error if the caller has insufficient funds
-pub(crate) fn cap_tx_gas_limit_with_caller_allowance<DB>(
-    mut db: DB,
-    env: &mut TxEnv,
-) -> EthResult<()>
+pub(crate) fn cap_tx_gas_limit_with_caller_allowance<DB>(db: DB, env: &mut TxEnv) -> EthResult<()>
 where
     DB: Database,
     EthApiError: From<<DB as Database>::Error>,
 {
-    let mut allowance = db.basic(env.caller)?.map(|acc| acc.balance).unwrap_or_default();
-
-    // subtract transferred value
-    allowance = allowance
-        .checked_sub(env.value)
-        .ok_or_else(|| RpcInvalidTransactionError::InsufficientFunds)?;
-
-    // cap the gas limit
-    if let Ok(gas_limit) = allowance.checked_div(env.gas_price).unwrap_or_default().try_into() {
+    if let Ok(gas_limit) = caller_gas_allowance(db, env)?.try_into() {
         env.gas_limit = gas_limit;
     }
 
     Ok(())
 }
 
+/// Calculates the caller gas allowance.
+///
+/// `allowance = (account.balance - tx.value) / tx.gas_price`
+///
+/// Returns an error if the caller has insufficient funds.
+/// Caution: This assumes non-zero `env.gas_price`. Otherwise, zero allowance will be returned.
+pub(crate) fn caller_gas_allowance<DB>(mut db: DB, env: &TxEnv) -> EthResult<U256>
+where
+    DB: Database,
+    EthApiError: From<<DB as Database>::Error>,
+{
+    Ok(db
+        // Get the caller account.
+        .basic(env.caller)?
+        // Get the caller balance.
+        .map(|acc| acc.balance)
+        .unwrap_or_default()
+        // Subtract transferred value from the caller balance.
+        .checked_sub(env.value)
+        // Return error if the caller has insufficient funds.
+        .ok_or_else(|| RpcInvalidTransactionError::InsufficientFunds)?
+        // Calculate the amount of gas the caller can afford with the specified gas price.
+        .checked_div(env.gas_price)
+        // This will be 0 if gas price is 0. It is fine, because we check it before.
+        .unwrap_or_default())
+}
+
 /// Helper type for representing the fees of a [CallRequest]
 pub(crate) struct CallFees {
     /// EIP-1559 priority fee