diff --git a/bake/bake.go b/bake/bake.go
index 84df59bb..4b069402 100644
--- a/bake/bake.go
+++ b/bake/bake.go
@@ -949,8 +949,10 @@ func (t *Target) GetEvalContexts(ectx *hcl.EvalContext, block *hcl.Block, loadDe
 			for _, e := range ectxs {
 				e2 := ectx.NewChild()
 				e2.Variables = make(map[string]cty.Value)
-				for k, v := range e.Variables {
-					e2.Variables[k] = v
+				if e != ectx {
+					for k, v := range e.Variables {
+						e2.Variables[k] = v
+					}
 				}
 				e2.Variables[k] = v
 				ectxs2 = append(ectxs2, e2)
diff --git a/bake/hcl_test.go b/bake/hcl_test.go
index 005b4785..31abc43e 100644
--- a/bake/hcl_test.go
+++ b/bake/hcl_test.go
@@ -1113,6 +1113,27 @@ func TestHCLMatrixBadTypes(t *testing.T) {
 	require.Error(t, err)
 }
 
+func TestHCLMatrixWithGlobalTarget(t *testing.T) {
+	dt := []byte(`
+		target "x" {
+			tags = ["a", "b"]
+		}
+		
+		target "default" {
+			tags = target.x.tags
+			matrix = {
+				dummy = [""]
+			}
+		}
+	`)
+	c, err := ParseFile(dt, "docker-bake.hcl")
+	require.NoError(t, err)
+	require.Equal(t, 2, len(c.Targets))
+	require.Equal(t, "x", c.Targets[0].Name)
+	require.Equal(t, "default", c.Targets[1].Name)
+	require.Equal(t, []string{"a", "b"}, c.Targets[1].Tags)
+}
+
 func TestJSONAttributes(t *testing.T) {
 	dt := []byte(`{"FOO": "abc", "variable": {"BAR": {"default": "def"}}, "target": { "app": { "args": {"v1": "pre-${FOO}-${BAR}"}} } }`)