diff --git a/rules-tests/DeadCode/Rector/If_/RemoveAlwaysTrueIfConditionRector/Fixture/merge_comment.php.inc b/rules-tests/DeadCode/Rector/If_/RemoveAlwaysTrueIfConditionRector/Fixture/merge_comment.php.inc
new file mode 100644
index 00000000000..8cd0ba5f37f
--- /dev/null
+++ b/rules-tests/DeadCode/Rector/If_/RemoveAlwaysTrueIfConditionRector/Fixture/merge_comment.php.inc
@@ -0,0 +1,35 @@
+<?php
+
+namespace Rector\Tests\DeadCode\Rector\If_\RemoveAlwaysTrueIfConditionRector\Fixture;
+
+class MergeComments
+{
+    public function run()
+    {
+        // toplevel
+        if (true) {
+            // first innner
+            f();
+            // second inner
+        }
+    }
+}
+
+?>
+-----
+<?php
+
+namespace Rector\Tests\DeadCode\Rector\If_\RemoveAlwaysTrueIfConditionRector\Fixture;
+
+class MergeComments
+{
+    public function run()
+    {
+        // toplevel
+        // first innner
+        f();
+        // second inner
+    }
+}
+
+?>
diff --git a/rules/DeadCode/Rector/If_/RemoveAlwaysTrueIfConditionRector.php b/rules/DeadCode/Rector/If_/RemoveAlwaysTrueIfConditionRector.php
index 4e0bae1fe97..9f772a64473 100644
--- a/rules/DeadCode/Rector/If_/RemoveAlwaysTrueIfConditionRector.php
+++ b/rules/DeadCode/Rector/If_/RemoveAlwaysTrueIfConditionRector.php
@@ -21,6 +21,7 @@
 use PHPStan\Type\IntersectionType;
 use Rector\DeadCode\NodeAnalyzer\SafeLeftTypeBooleanAndOrAnalyzer;
 use Rector\NodeAnalyzer\ExprAnalyzer;
+use Rector\NodeTypeResolver\Node\AttributeKey;
 use Rector\PhpParser\Node\BetterNodeFinder;
 use Rector\PHPStan\ScopeFetcher;
 use Rector\Rector\AbstractRector;
@@ -126,6 +127,12 @@ public function refactor(Node $node): int|null|array|If_
             return NodeVisitor::REMOVE_NODE;
         }
 
+        $node->stmts[0]->setAttribute(AttributeKey::COMMENTS, array_merge(
+            $node->getComments(),
+            $node->stmts[0]->getComments(),
+        ));
+        $node->stmts[0]->setAttribute(AttributeKey::HAS_MERGED_COMMENTS, true);
+
         return $node->stmts;
     }
 
diff --git a/src/NodeTypeResolver/Node/AttributeKey.php b/src/NodeTypeResolver/Node/AttributeKey.php
index 3f1ecd2312f..986bbf2973d 100644
--- a/src/NodeTypeResolver/Node/AttributeKey.php
+++ b/src/NodeTypeResolver/Node/AttributeKey.php
@@ -285,4 +285,9 @@ final class AttributeKey
      * @var string
      */
     public const IS_FIRST_LEVEL_STATEMENT = 'first_level_stmt';
+
+    /**
+     * @var string
+     */
+    public const HAS_MERGED_COMMENTS = 'has_merged_comments';
 }
diff --git a/src/Rector/AbstractRector.php b/src/Rector/AbstractRector.php
index a65915b299b..050b56c21ff 100644
--- a/src/Rector/AbstractRector.php
+++ b/src/Rector/AbstractRector.php
@@ -354,7 +354,10 @@ private function postRefactorProcess(
 
         if (is_array($refactoredNode)) {
             $firstNode = current($refactoredNode);
-            $this->mirrorComments($firstNode, $originalNode);
+
+            if ($firstNode->getAttribute(AttributeKey::HAS_MERGED_COMMENTS, false) === false) {
+               $this->mirrorComments($firstNode, $originalNode);
+            }
 
             $this->refreshScopeNodes($refactoredNode, $filePath, $currentScope);