diff --git a/.gitignore b/.gitignore
index 4ab112d7d..c51bb9687 100644
--- a/.gitignore
+++ b/.gitignore
@@ -1,4 +1,5 @@
 .idea
+*.iml
 .venv*
 .pvenv
 .nox
diff --git a/sphinx_needs/directives/need.py b/sphinx_needs/directives/need.py
index b5b8a3f6b..7c914fac8 100644
--- a/sphinx_needs/directives/need.py
+++ b/sphinx_needs/directives/need.py
@@ -340,6 +340,8 @@ def analyse_need_locations(app: Sphinx, doctree: nodes.document) -> None:
         if need_node.get("hidden"):
             hidden_needs.append(need_node)
 
+        need_info["excluded_by_only"] = need_node_excluded_by_only_directive(env, need_node)
+
     # now we have gathered all the information we need,
     # we can remove the hidden needs from the doctree
     for need_node in hidden_needs:
@@ -356,6 +358,18 @@ def previous_sibling(node: nodes.Node) -> Optional[nodes.Node]:
     return node.parent[i - 1] if i > 0 else None  # type: ignore
 
 
+def need_node_excluded_by_only_directive(env: BuildEnvironment, node: nodes.Node) -> bool:
+    """Return True if the node is under an "only" directive that shall be excluded given to the current tags"""
+    parent = node.parent
+    while parent:
+        if hasattr(parent, "tagname") and parent.tagname == "only":
+            # note: we do not manage nested only directive
+            only_tags = parent.attributes.get("expr", "")
+            return env.app.builder.tags.eval_condition(only_tags)
+        parent = parent.parent
+    return False
+
+
 @profile("NEEDS_POST_PROCESS")
 @measure_time("need_post_process")
 def post_process_needs_data(app: Sphinx) -> None:
diff --git a/tests/doc_test/doc_directive_only/conf.py b/tests/doc_test/doc_directive_only/conf.py
new file mode 100644
index 000000000..bd0af22b1
--- /dev/null
+++ b/tests/doc_test/doc_directive_only/conf.py
@@ -0,0 +1,4 @@
+extensions = ["sphinx_needs"]
+
+# also build the needs.json as some needs shall be hidden in it too
+needs_build_json = True
diff --git a/tests/doc_test/doc_directive_only/index.rst b/tests/doc_test/doc_directive_only/index.rst
new file mode 100644
index 000000000..d4b288a2c
--- /dev/null
+++ b/tests/doc_test/doc_directive_only/index.rst
@@ -0,0 +1,29 @@
+Only directive Test
+=====================
+
+.. only:: tag_a
+
+    .. req:: req_001
+
+       I shall not appear if not running tag_a
+
+.. only:: tag_b
+
+    .. req:: req_002
+
+       I shall not appear if not running tag_b
+
+.. only:: tag_a or tag_b
+
+    .. req:: req_003
+
+       I shall not appear if not running either tag_a or tag_b
+       
+
+.. req:: req_004
+
+       I shall always appear
+
+
+.. needtable::
+    types: req
diff --git a/tests/test_directive_only_exclusion.py b/tests/test_directive_only_exclusion.py
new file mode 100644
index 000000000..bb723a975
--- /dev/null
+++ b/tests/test_directive_only_exclusion.py
@@ -0,0 +1,78 @@
+import json
+from pathlib import Path
+
+import pytest
+
+
+def get_json_needs(needs_file: Path):
+    with open(needs_file, "r") as file:
+        data = json.load(file)
+        return data["versions"][data["current_version"]]["needs"]
+
+@pytest.mark.parametrize(
+    "test_app",
+    [
+        {"buildername": "html", "srcdir": "doc_test/doc_directive_only", "tags": ["tag_a"]},
+    ],
+    indirect=True,
+)
+def test_need_excluded_under_only_a(test_app):
+    app = test_app
+    app.build()
+    html = Path(app.outdir, "index.html").read_text()
+
+    assert "req_001" in html
+    assert "req_002" not in html
+    assert "req_003" in html
+    assert "req_004" in html
+
+    needs_list = get_json_needs(Path(app.outdir, "needs.json"))
+
+    assert not needs_list["req_001"]["excluded_by_only"]
+    assert needs_list["req_002"]["excluded_by_only"]
+    assert not needs_list["req_003"]["excluded_by_only"]
+    assert not needs_list["req_004"]["excluded_by_only"]
+
+
+@pytest.mark.parametrize(
+    "test_app",
+    [
+        {"buildername": "html", "srcdir": "doc_test/doc_directive_only", "tags": ["tag_a"]},
+    ],
+    indirect=True,
+)
+def test_need_excluded_under_only_b(test_app):
+    app = test_app
+    app.build()
+    html = Path(app.outdir, "index.html").read_text()
+
+    assert "req_001" not in html
+    assert "req_002" in html
+    assert "req_003" in html
+    assert "req_004" in html
+
+    needs_list = get_json_needs(Path(app.outdir, "needs.json"))
+
+    assert needs_list["req_001"]["excluded_by_only"]
+    assert not needs_list["req_002"]["excluded_by_only"]
+    assert not needs_list["req_003"]["excluded_by_only"]
+    assert not needs_list["req_004"]["excluded_by_only"]
+
+
+@pytest.mark.parametrize("test_app", [{"buildername": "html", "srcdir": "doc_test/doc_directive_only"}], indirect=True)
+def test_need_excluded_under_only_no_tag(test_app):
+    app = test_app
+    app.build()
+    html = Path(app.outdir, "index.html").read_text()
+
+    assert "req_001" not in html
+    assert "req_002" not in html
+    assert "req_003" not in html
+    assert "req_004" in html
+
+    needs_list = get_json_needs(Path(app.outdir, "needs.json"))
+
+    assert needs_list["req_001"]["excluded_by_only"]
+    assert needs_list["req_002"]["excluded_by_only"]
+    assert needs_list["req_003"]["excluded_by_only"]
+    assert not needs_list["req_004"]["excluded_by_only"]