diff --git a/Makefile b/Makefile
index 8f6dbfce1e7e..2087e797c954 100644
--- a/Makefile
+++ b/Makefile
@@ -15,10 +15,9 @@ NAME = Merciless Moray
 PHONY := _all
 _all:
 
-# o Do not use make's built-in rules and variables
-#   (this increases performance and avoids hard-to-debug behaviour);
-# o Look for make include files relative to root of kernel src
-MAKEFLAGS += -rR --include-dir=$(CURDIR)
+# Do not use make's built-in rules and variables
+# (this increases performance and avoids hard-to-debug behaviour)
+MAKEFLAGS += -rR
 
 # Avoid funny character set dependencies
 unexport LC_ALL
@@ -136,6 +135,13 @@ KBUILD_OUTPUT := $(shell mkdir -p $(KBUILD_OUTPUT) && cd $(KBUILD_OUTPUT) \
 $(if $(KBUILD_OUTPUT),, \
      $(error failed to create output directory "$(saved-output)"))
 
+# Look for make include files relative to root of kernel src
+#
+# This does not become effective immediately because MAKEFLAGS is re-parsed
+# once after the Makefile is read.  It is OK since we are going to invoke
+# 'sub-make' below.
+MAKEFLAGS += --include-dir=$(CURDIR)
+
 PHONY += $(MAKECMDGOALS) sub-make
 
 $(filter-out _all sub-make $(CURDIR)/Makefile, $(MAKECMDGOALS)) _all: sub-make