diff --git a/rules-tests/DeadCode/Rector/Stmt/RemoveNextSameValueConditionRector/Fixture/merge_comment.php.inc b/rules-tests/DeadCode/Rector/Stmt/RemoveNextSameValueConditionRector/Fixture/merge_comment.php.inc
new file mode 100644
index 00000000000..7a1ea0e9f10
--- /dev/null
+++ b/rules-tests/DeadCode/Rector/Stmt/RemoveNextSameValueConditionRector/Fixture/merge_comment.php.inc
@@ -0,0 +1,44 @@
+<?php
+
+namespace Rector\Tests\DeadCode\Rector\Stmt\RemoveNextSameValueConditionRector\Fixture;
+
+final class MergeComment
+{
+    public function __construct(array $items)
+    {
+        $count = 100;
+
+        // 1
+        if ($items === []) {
+            $count = 0;
+        }
+
+        // 2
+        if ($items === []) {
+            return $count;
+        }
+    }
+}
+
+?>
+-----
+<?php
+
+namespace Rector\Tests\DeadCode\Rector\Stmt\RemoveNextSameValueConditionRector\Fixture;
+
+final class MergeComment
+{
+    public function __construct(array $items)
+    {
+        $count = 100;
+
+        // 1
+        // 2
+        if ($items === []) {
+            $count = 0;
+            return $count;
+        }
+    }
+}
+
+?>
diff --git a/rules/DeadCode/Rector/Stmt/RemoveNextSameValueConditionRector.php b/rules/DeadCode/Rector/Stmt/RemoveNextSameValueConditionRector.php
index 25f91a2f187..bfb0a1485b8 100644
--- a/rules/DeadCode/Rector/Stmt/RemoveNextSameValueConditionRector.php
+++ b/rules/DeadCode/Rector/Stmt/RemoveNextSameValueConditionRector.php
@@ -9,6 +9,7 @@
 use PhpParser\Node\Stmt\Else_;
 use PhpParser\Node\Stmt\If_;
 use Rector\DeadCode\SideEffect\SideEffectNodeDetector;
+use Rector\NodeTypeResolver\Node\AttributeKey;
 use Rector\PhpParser\Enum\NodeGroup;
 use Rector\PhpParser\Node\BetterNodeFinder;
 use Rector\Rector\AbstractRector;
@@ -127,6 +128,10 @@ public function refactor(Node $node): ?Node
                 continue;
             }
 
+            $stmt->setAttribute(AttributeKey::COMMENTS, array_merge(
+                $stmt->getAttribute(AttributeKey::COMMENTS) ?? [],
+                $nextStmt->getAttribute(AttributeKey::COMMENTS) ?? []
+            ));
             $stmt->stmts = array_merge($stmt->stmts, $nextStmt->stmts);
 
             // remove next node