diff --git a/sphinx_needs/directives/need.py b/sphinx_needs/directives/need.py
index b5b8a3f6b..667aedd23 100644
--- a/sphinx_needs/directives/need.py
+++ b/sphinx_needs/directives/need.py
@@ -340,6 +340,9 @@ def analyse_need_locations(app: Sphinx, doctree: nodes.document) -> None:
         if need_node.get("hidden"):
             hidden_needs.append(need_node)
 
+        if need_node_excluded_by_only_directive(env, need_node):
+            hidden_needs.append(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 +359,16 @@ 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"""
+    if hasattr(node.parent, "tagname") and node.parent.tagname == "only":
+        # note that we only check for a direct parent,
+        # maybe we should look recursively until we reach the root of the document
+        only_tags = node.parent.attributes.get("expr", "")
+        return env.app.builder.tags.eval_condition(only_tags)
+    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..faefb73fc
--- /dev/null
+++ b/tests/test_directive_only_exclusion.py
@@ -0,0 +1,70 @@
+import json
+from pathlib import Path
+
+import pytest
+
+
+@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()
+    needs_list = json.loads(Path(app.outdir, "needs.json").read_text())
+
+    assert "req_001" in html
+    assert "req_002" not in html
+    assert "req_003" in html
+    assert "req_004" in html
+
+    assert "req_001" in needs_list
+    assert "req_002" not in needs_list
+    assert "req_003" in needs_list
+    assert "req_004" in needs_list
+
+
+@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()
+    needs_list = json.loads(Path(app.outdir, "needs.json").read_text())
+
+    assert "req_001" not in html
+    assert "req_002" in html
+    assert "req_003" in html
+    assert "req_004" in html
+
+    assert "req_001" not in needs_list
+    assert "req_002" in needs_list
+    assert "req_003" in needs_list
+    assert "req_004" in needs_list
+
+
+@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()
+    needs_list = json.loads(Path(app.outdir, "needs.json").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
+
+    assert "req_001" not in needs_list
+    assert "req_002" not in needs_list
+    assert "req_003" not in needs_list
+    assert "req_004" in needs_list