diff --git a/coverage/lcovreport.py b/coverage/lcovreport.py
index 3da164d5d..e49844c33 100644
--- a/coverage/lcovreport.py
+++ b/coverage/lcovreport.py
@@ -62,8 +62,11 @@ def get_lcov(self, fr: FileReporter, analysis: Analysis, outfile: IO[str]) -> No
         outfile.write("TN:\n")
         outfile.write(f"SF:{fr.relative_filename()}\n")
         source_lines = fr.source().splitlines()
-
+        sorted_excluded = sorted(analysis.excluded)
         for covered in sorted(analysis.executed):
+            if covered in sorted_excluded:
+                # Do not report excluded as executed
+                continue
             # Note: Coverage.py currently only supports checking *if* a line
             # has been executed, not how many times, so we set this to 1 for
             # nice output even if it's technically incorrect.
@@ -82,6 +85,9 @@ def get_lcov(self, fr: FileReporter, analysis: Analysis, outfile: IO[str]) -> No
             outfile.write(f"DA:{covered},1,{line_hash(line)}\n")
 
         for missed in sorted(analysis.missing):
+            if missed in sorted_excluded:
+                # Do not report excluded as missing
+                continue
             assert source_lines
             line = source_lines[missed-1]
             outfile.write(f"DA:{missed},0,{line_hash(line)}\n")