diff --git a/gcc/cp/constexpr.c b/gcc/cp/constexpr.c
index 625410327b8a..ef37b3043a54 100644
--- a/gcc/cp/constexpr.c
+++ b/gcc/cp/constexpr.c
@@ -2187,6 +2187,27 @@ cxx_eval_thunk_call (const constexpr_ctx *ctx, tree t, tree thunk_fndecl,
 				       non_constant_p, overflow_p);
 }
 
+/* If OBJECT is of const class type, evaluate it to a CONSTRUCTOR and set
+   its TREE_READONLY flag according to READONLY_P.  Used for constexpr
+   'tors to detect modifying const objects in a constexpr context.  */
+
+static void
+cxx_set_object_constness (const constexpr_ctx *ctx, tree object,
+			  bool readonly_p, bool *non_constant_p,
+			  bool *overflow_p)
+{
+  if (CLASS_TYPE_P (TREE_TYPE (object))
+      && CP_TYPE_CONST_P (TREE_TYPE (object)))
+    {
+      /* Subobjects might not be stored in ctx->global->values but we
+	 can get its CONSTRUCTOR by evaluating *this.  */
+      tree e = cxx_eval_constant_expression (ctx, object, /*lval*/false,
+					     non_constant_p, overflow_p);
+      if (TREE_CODE (e) == CONSTRUCTOR && !*non_constant_p)
+	TREE_READONLY (e) = readonly_p;
+    }
+}
+
 /* Subroutine of cxx_eval_constant_expression.
    Evaluate the call expression tree T in the context of OLD_CALL expression
    evaluation.  */
@@ -2515,11 +2536,11 @@ cxx_eval_call_expression (const constexpr_ctx *ctx, tree t,
 
   depth_ok = push_cx_call_context (t);
 
-  /* Remember the object we are constructing.  */
+  /* Remember the object we are constructing or destructing.  */
   tree new_obj = NULL_TREE;
-  if (DECL_CONSTRUCTOR_P (fun))
+  if (DECL_CONSTRUCTOR_P (fun) || DECL_DESTRUCTOR_P (fun))
     {
-      /* In a constructor, it should be the first `this' argument.
+      /* In a cdtor, it should be the first `this' argument.
 	 At this point it has already been evaluated in the call
 	 to cxx_bind_parameters_in_call.  */
       new_obj = TREE_VEC_ELT (new_call.bindings, 0);
@@ -2656,6 +2677,12 @@ cxx_eval_call_expression (const constexpr_ctx *ctx, tree t,
 	  unsigned save_heap_alloc_count = ctx->global->heap_vars.length ();
 	  unsigned save_heap_dealloc_count = ctx->global->heap_dealloc_count;
 
+	  /* If this is a constexpr destructor, the object's const and volatile
+	     semantics are no longer in effect; see [class.dtor]p5.  */
+	  if (new_obj && DECL_DESTRUCTOR_P (fun))
+	    cxx_set_object_constness (ctx, new_obj, /*readonly_p=*/false,
+				      non_constant_p, overflow_p);
+
 	  tree jump_target = NULL_TREE;
 	  cxx_eval_constant_expression (&ctx_with_save_exprs, body,
 					lval, non_constant_p, overflow_p,
@@ -2686,19 +2713,9 @@ cxx_eval_call_expression (const constexpr_ctx *ctx, tree t,
 	     the object is no longer under construction, and its possible
 	     'const' semantics now apply.  Make a note of this fact by
 	     marking the CONSTRUCTOR TREE_READONLY.  */
-	  if (new_obj
-	      && CLASS_TYPE_P (TREE_TYPE (new_obj))
-	      && CP_TYPE_CONST_P (TREE_TYPE (new_obj)))
-	    {
-	      /* Subobjects might not be stored in ctx->global->values but we
-		 can get its CONSTRUCTOR by evaluating *this.  */
-	      tree e = cxx_eval_constant_expression (ctx, new_obj,
-						     /*lval*/false,
-						     non_constant_p,
-						     overflow_p);
-	      if (TREE_CODE (e) == CONSTRUCTOR && !*non_constant_p)
-		TREE_READONLY (e) = true;
-	    }
+	  if (new_obj && DECL_CONSTRUCTOR_P (fun))
+	    cxx_set_object_constness (ctx, new_obj, /*readonly_p=*/true,
+				      non_constant_p, overflow_p);
 
 	  /* Forget the saved values of the callee's SAVE_EXPRs and
 	     TARGET_EXPRs.  */
diff --git a/gcc/testsuite/g++.dg/cpp2a/constexpr-dtor10.C b/gcc/testsuite/g++.dg/cpp2a/constexpr-dtor10.C
new file mode 100644
index 000000000000..1551746b42ba
--- /dev/null
+++ b/gcc/testsuite/g++.dg/cpp2a/constexpr-dtor10.C
@@ -0,0 +1,16 @@
+// PR c++/97427
+// { dg-do compile { target c++20 } }
+
+struct Foo {
+    int n = 1;
+    constexpr ~Foo() {
+        n = 0;
+    }
+};
+
+constexpr bool foo() {
+    const Foo b;
+    return true;
+}
+
+static_assert(foo());