diff --git a/share/mk/bsd.subdir.mk b/share/mk/bsd.subdir.mk
index dc1dbbfe182c..aacd1b327e7e 100644
--- a/share/mk/bsd.subdir.mk
+++ b/share/mk/bsd.subdir.mk
@@ -56,12 +56,6 @@ STANDALONE_SUBDIR_TARGETS?= obj checkdpadd clean cleandepend cleandir \
 _SUBDIR:
 .endif
 .endif
-.if !target(_SUBDIR)
-
-.if defined(SUBDIR)
-SUBDIR:=${SUBDIR} ${SUBDIR.yes}
-SUBDIR:=${SUBDIR:u}
-.endif
 
 DISTRIBUTION?=	base
 .if !target(distribute)
@@ -93,6 +87,14 @@ install:	beforeinstall realinstall afterinstall
 .ORDER:		beforeinstall realinstall afterinstall
 .endif
 
+# SUBDIR recursing may be disabled for MK_DIRDEPS_BUILD
+.if !target(_SUBDIR)
+
+.if defined(SUBDIR)
+SUBDIR:=${SUBDIR} ${SUBDIR.yes}
+SUBDIR:=${SUBDIR:u}
+.endif
+
 # Subdir code shared among 'make <subdir>', 'make <target>' and SUBDIR_PARALLEL.
 _SUBDIR_SH=	\
 		if test -d ${.CURDIR}/$${dir}.${MACHINE_ARCH}; then \
@@ -151,11 +153,16 @@ ${__target}: ${__subdir_targets}
 .else
 ${__target}: _SUBDIR
 .endif	# SUBDIR_PARALLEL || _is_standalone_target
-.elif !target(${__target})
-${__target}:
 .endif	# make(${__target})
 .endfor	# __target in ${ALL_SUBDIR_TARGETS}
 
 .endif	# !target(_SUBDIR)
 
+# Ensure all targets exist
+.for __target in ${ALL_SUBDIR_TARGETS}
+.if !target(${__target})
+${__target}:
+.endif
+.endfor
+
 .endif