diff --git a/lib/internal/fs/rimraf.js b/lib/internal/fs/rimraf.js
index 181150f2b7e492..fad208aea61b57 100644
--- a/lib/internal/fs/rimraf.js
+++ b/lib/internal/fs/rimraf.js
@@ -24,7 +24,9 @@ const {
 const { sep } = require('path');
 const { setTimeout } = require('timers');
 const { isWindows } = require('internal/util');
-const notEmptyErrorCodes = new SafeSet(['ENOTEMPTY', 'EEXIST', 'EPERM']);
+const notEmptyErrorCodes = isWindows ?
+  new SafeSet(['ENOTEMPTY', 'EEXIST']) :
+  new SafeSet(['ENOTEMPTY', 'EEXIST', 'EPERM']);
 const retryErrorCodes = new SafeSet(
   ['EBUSY', 'EMFILE', 'ENFILE', 'ENOTEMPTY', 'EPERM']);
 const epermHandler = isWindows ? fixWinEPERM : _rmdir;
diff --git a/test/parallel/test-fs-rm.js b/test/parallel/test-fs-rm.js
index 4104c2e948da0e..e92bf8c079715f 100644
--- a/test/parallel/test-fs-rm.js
+++ b/test/parallel/test-fs-rm.js
@@ -567,5 +567,67 @@ if (isGitPresent) {
         makeDirectoryWritable(middle);
       }
     }
+
+    if (common.isWindows) {
+      // On Windows, EPERM from rmdir on a directory that cannot be deleted
+      // due to permissions must not be treated as ENOTEMPTY (which would
+      // cause rimraf to recurse into and delete the directory's children).
+      const dirname = nextDirPath();
+      const parent = path.join(dirname, 'parent');
+      const child = path.join(parent, 'child');
+      const childFile = path.join(child, 'childFile.txt');
+      fs.mkdirSync(child, common.mustNotMutateObjectDeep({ recursive: true }));
+      fs.writeFileSync(childFile, 'hello');
+
+      // (DC) denies deleting children; (DE) denies deleting the directory
+      // itself. Combined denies on each layer guarantee rmdir returns EPERM.
+      execSync(`icacls "${dirname}" /deny "everyone:(DC)"`);
+      execSync(`icacls "${parent}" /deny "everyone:(DE,DC)"`);
+      execSync(`icacls "${child}" /deny "everyone:(DE)"`);
+
+      const cleanup = () => {
+        try {
+          execSync(`icacls "${child}" /remove:d "everyone"`);
+        } catch {
+          // Best-effort cleanup; ignore failures (e.g. already cleared).
+        }
+        try {
+          execSync(`icacls "${parent}" /remove:d "everyone"`);
+        } catch {
+          // Best-effort cleanup; ignore failures.
+        }
+        try {
+          execSync(`icacls "${dirname}" /remove:d "everyone"`);
+        } catch {
+          // Best-effort cleanup; ignore failures.
+        }
+        try {
+          fs.rmSync(dirname, common.mustNotMutateObjectDeep({
+            recursive: true,
+            force: true,
+          }));
+        } catch {
+          // Best-effort cleanup; ignore failures.
+        }
+      };
+      process.on('exit', cleanup);
+
+      fs.rm(dirname, common.mustNotMutateObjectDeep({ recursive: true }),
+            common.mustCall((err) => {
+              try {
+                assert.ok(err, 'expected EPERM error');
+                assert.strictEqual(err.code, 'EPERM');
+                assert.strictEqual(err.syscall, 'rmdir');
+                assert.ok(err.path.endsWith('\\parent'));
+                assert.ok(
+                  fs.existsSync(child),
+                  'EPERM from rmdir must propagate without recursing into children',
+                );
+              } finally {
+                process.removeListener('exit', cleanup);
+                cleanup();
+              }
+            }));
+    }
   }
 }