diff --git a/Documentation/filesystems/xfs/ondisk/allocation_groups.rst b/Documentation/filesystems/xfs/ondisk/allocation_groups.rst
index 296c520a2fbb..622cef4577bb 100644
--- a/Documentation/filesystems/xfs/ondisk/allocation_groups.rst
+++ b/Documentation/filesystems/xfs/ondisk/allocation_groups.rst
@@ -1381,3 +1381,4 @@ None of the XFS per-AG B+trees are involved with real time files. It is not
 possible for real time files to share data blocks.
 
 .. include:: rmapbt.rst
+.. include:: refcountbt.rst
diff --git a/Documentation/filesystems/xfs/ondisk/refcountbt.rst b/Documentation/filesystems/xfs/ondisk/refcountbt.rst
new file mode 100644
index 000000000000..c76f4ec7e543
--- /dev/null
+++ b/Documentation/filesystems/xfs/ondisk/refcountbt.rst
@@ -0,0 +1,154 @@
+.. SPDX-License-Identifier: CC-BY-SA-3.0+
+
+Reference Count B+tree
+~~~~~~~~~~~~~~~~~~~~~~
+
+To support the sharing of file data blocks (reflink), each allocation group
+has its own reference count B+tree, which grows in the allocated space like
+the inode B+trees. This data could be gleaned by performing an interval query
+of the reverse-mapping B+tree, but doing so would come at a huge performance
+penalty. Therefore, this data structure is a cache of computable information.
+
+This B+tree is only present if the XFS\_SB\_FEAT\_RO\_COMPAT\_REFLINK feature
+is enabled. The feature requires a version 5 filesystem.
+
+Each record in the reference count B+tree has the following structure:
+
+.. code:: c
+
+    struct xfs_refcount_rec {
+         __be32                     rc_startblock;
+         __be32                     rc_blockcount;
+         __be32                     rc_refcount;
+    };
+
+**rc\_startblock**
+    AG block number of this record. The high bit is set for all records
+    referring to an extent that is being used to stage a copy on write
+    operation. This reduces recovery time during mount operations. The
+    reference count of these staging events must only be 1.
+
+**rc\_blockcount**
+    The length of this extent.
+
+**rc\_refcount**
+    Number of mappings of this filesystem extent.
+
+Node pointers are an AG relative block pointer:
+
+.. code:: c
+
+    struct xfs_refcount_key {
+         __be32                     rc_startblock;
+    };
+
+-  As the reference counting is AG relative, all the block numbers are only
+   32-bits.
+
+-  The bb\_magic value is "R3FC" (0x52334643).
+
+-  The xfs\_btree\_sblock\_t header is used for intermediate B+tree node as
+   well as the leaves.
+
+xfs\_db refcntbt Example
+^^^^^^^^^^^^^^^^^^^^^^^^
+
+For this example, an XFS filesystem was populated with a root filesystem and a
+deduplication program was run to create shared blocks:
+
+::
+
+    xfs_db> agf 0
+    xfs_db> addr refcntroot
+    xfs_db> p
+    magic = 0x52334643
+    level = 1
+    numrecs = 6
+    leftsib = null
+    rightsib = null
+    bno = 36892
+    lsn = 0x200004ec2
+    uuid = f1f89746-e00b-49c9-96b3-ecef0f2f14ae
+    owner = 0
+    crc = 0x75f35128 (correct)
+    keys[1-6] = [startblock] 1:[14] 2:[65633] 3:[65780] 4:[94571] 5:[117201] 6:[152442]
+    ptrs[1-6] = 1:7 2:25836 3:25835 4:18447 5:18445 6:18449
+    xfs_db> addr ptrs[3]
+    xfs_db> p
+    magic = 0x52334643
+    level = 0
+    numrecs = 80
+    leftsib = 25836
+    rightsib = 18447
+    bno = 51670
+    lsn = 0x200004ec2
+    uuid = f1f89746-e00b-49c9-96b3-ecef0f2f14ae
+    owner = 0
+    crc = 0xc3962813 (correct)
+    recs[1-80] = [startblock,blockcount,refcount,cowflag]
+            1:[65780,1,2,0] 2:[65781,1,3,0] 3:[65785,2,2,0] 4:[66640,1,2,0]
+            5:[69602,4,2,0] 6:[72256,16,2,0] 7:[72871,4,2,0] 8:[72879,20,2,0]
+            9:[73395,4,2,0] 10:[75063,4,2,0] 11:[79093,4,2,0] 12:[86344,16,2,0]
+            ...
+            80:[35235,10,1,1]
+
+Notice record 80. The copy on write flag is set and the reference count is 1,
+which indicates that the extent 35,235 - 35,244 are being used to stage a copy
+on write activity. The "cowflag" field is the high bit of rc\_startblock.
+
+Record 6 in the reference count B+tree for AG 0 indicates that the AG extent
+starting at block 72,256 and running for 16 blocks has a reference count of 2.
+This means that there are two files sharing the block:
+
+::
+
+    xfs_db> blockget -n
+    xfs_db> fsblock 72256
+    xfs_db> blockuse
+    block 72256 (0/72256) type rldata inode 25169197
+
+The blockuse type changes to "rldata" to indicate that the block is shared
+data. Unfortunately, blockuse only tells us about one block owner. If we
+happen to have enabled the reverse-mapping B+tree, we can use it to find all
+inodes that own this block:
+
+::
+
+    xfs_db> agf 0
+    xfs_db> addr rmaproot
+    ...
+    xfs_db> addr ptrs[3]
+    ...
+    xfs_db> addr ptrs[7]
+    xfs_db> p
+    magic = 0x524d4233
+    level = 0
+    numrecs = 22
+    leftsib = 65057
+    rightsib = 65058
+    bno = 291478
+    lsn = 0x200004ec2
+    uuid = f1f89746-e00b-49c9-96b3-ecef0f2f14ae
+    owner = 0
+    crc = 0xed7da3f7 (correct)
+    recs[1-22] = [startblock,blockcount,owner,offset,extentflag,attrfork,bmbtblock]
+            1:[68957,8,3201,0,0,0,0] 2:[68965,4,25260953,0,0,0,0]
+            ...
+            18:[72232,58,3227,0,0,0,0] 19:[72256,16,25169197,24,0,0,0]
+            20:[72290,75,3228,0,0,0,0] 21:[72365,46,3229,0,0,0,0]
+
+Records 18 and 19 intersect the block 72,256; they tell us that inodes 3,227
+and 25,169,197 both claim ownership. Let us confirm this:
+
+::
+
+    xfs_db> inode 25169197
+    xfs_db> bmap
+    data offset 0 startblock 12632259 (3/49347) count 24 flag 0
+    data offset 24 startblock 72256 (0/72256) count 16 flag 0
+    data offset 40 startblock 12632299 (3/49387) count 18 flag 0
+    xfs_db> inode 3227
+    xfs_db> bmap
+    data offset 0 startblock 72232 (0/72232) count 58 flag 0
+
+Inodes 25,169,197 and 3,227 both contain mappings to block 0/72,256.
