diff --git a/SlevomatCodingStandard/Sniffs/Complexity/CognitiveSniff.php b/SlevomatCodingStandard/Sniffs/Complexity/CognitiveSniff.php
index 9fe3a8d17..cd28448fb 100644
--- a/SlevomatCodingStandard/Sniffs/Complexity/CognitiveSniff.php
+++ b/SlevomatCodingStandard/Sniffs/Complexity/CognitiveSniff.php
@@ -7,10 +7,6 @@
 use PHP_CodeSniffer\Util\Tokens;
 use SlevomatCodingStandard\Helpers\FunctionHelper;
 use SlevomatCodingStandard\Helpers\TokenHelper;
-use function array_filter;
-use function array_pop;
-use function array_splice;
-use function count;
 use function in_array;
 use const T_BOOLEAN_AND;
 use const T_BOOLEAN_OR;
@@ -22,6 +18,7 @@
 use const T_DO;
 use const T_ELSE;
 use const T_ELSEIF;
+use const T_FN;
 use const T_FOR;
 use const T_FOREACH;
 use const T_FUNCTION;
@@ -188,38 +185,9 @@ public function computeForFunctionFromTokensAndPosition(int $position): int
 		$this->lastBooleanOperator = 0;
 		$this->cognitiveComplexity = 0;
 
-		/*
-			Keep track of parser's level stack
-			We push to this stak whenever we encounter a Tokens::SCOPE_OPENERS token
-		*/
-		$levelStack = [];
-		/*
-			We look for changes in token[level] to know when to remove from the stack
-			however ['level'] only increases when there are tokens inside {}
-			after pushing to the stack watch for a level change
-		*/
-		$levelIncreased = false;
-
 		for ($i = $functionStartPosition + 1; $i < $functionEndPosition; $i++) {
 			$currentToken = $tokens[$i];
 
-			$isNestingToken = false;
-			if (in_array($currentToken['code'], Tokens::SCOPE_OPENERS, true)) {
-				$isNestingToken = true;
-				if ($levelIncreased === false && count($levelStack) > 0) {
-					// parser's level never increased
-					// caused by empty condition such as `if ($x) { }`
-					array_pop($levelStack);
-				}
-				$levelStack[] = $currentToken;
-				$levelIncreased = false;
-			} elseif (isset($tokens[$i - 1]) && $currentToken['level'] < $tokens[$i - 1]['level']) {
-				$diff = $tokens[$i - 1]['level'] - $currentToken['level'];
-				array_splice($levelStack, 0 - $diff);
-			} elseif (isset($tokens[$i - 1]) && $currentToken['level'] > $tokens[$i - 1]['level']) {
-				$levelIncreased = true;
-			}
-
 			$this->resolveBooleanOperatorChain($currentToken);
 
 			if (!$this->isIncrementingToken($currentToken, $tokens, $i)) {
@@ -233,16 +201,9 @@ public function computeForFunctionFromTokensAndPosition(int $position): int
 			if (!$addNestingIncrement) {
 				continue;
 			}
-			$measuredNestingLevel = count(
-				array_filter($levelStack, static fn (array $token) => in_array($token['code'], self::NESTING_INCREMENTS, true)),
-			);
-			if ($isNestingToken) {
-				$measuredNestingLevel--;
-			}
+
 			// B3. Nesting increment
-			if ($measuredNestingLevel > 0) {
-				$this->cognitiveComplexity += $measuredNestingLevel;
-			}
+			$this->cognitiveComplexity += $this->getNestingLevel($position, $i);
 		}
 
 		return $this->cognitiveComplexity;
@@ -258,6 +219,33 @@ protected function isPartOfDo(File $phpcsFile, int $whilePointer): bool
 		return $tokens[$pointerAfterParenthesisCloser]['code'] !== T_OPEN_CURLY_BRACKET;
 	}
 
+	/**
+	 * Nesting level of a token, relative to the function being measured.
+	 *
+	 * PHPCS records the scope conditions of every token, but arrow functions have no braces
+	 * and are not part of them, so they are counted separately.
+	 */
+	private function getNestingLevel(int $functionPointer, int $pointer): int
+	{
+		$tokens = $this->phpcsFile->getTokens();
+
+		$nestingLevel = 0;
+		foreach ($tokens[$pointer]['conditions'] as $conditionPointer => $conditionCode) {
+			if ($conditionPointer > $functionPointer && isset(self::NESTING_INCREMENTS[$conditionCode])) {
+				$nestingLevel++;
+			}
+		}
+
+		$searchStartPointer = $tokens[$functionPointer]['scope_opener'] + 1;
+		foreach (TokenHelper::findNextAll($this->phpcsFile, T_FN, $searchStartPointer, $pointer) as $arrowFunctionPointer) {
+			if ($tokens[$arrowFunctionPointer]['scope_opener'] < $pointer && $tokens[$arrowFunctionPointer]['scope_closer'] >= $pointer) {
+				$nestingLevel++;
+			}
+		}
+
+		return $nestingLevel;
+	}
+
 	/**
 	 * Keep track of consecutive matching boolean operators, that don't receive increment.
 	 *
diff --git a/tests/Sniffs/Complexity/CognitiveSniffTest.php b/tests/Sniffs/Complexity/CognitiveSniffTest.php
index efcc9a69b..3408ab10f 100644
--- a/tests/Sniffs/Complexity/CognitiveSniffTest.php
+++ b/tests/Sniffs/Complexity/CognitiveSniffTest.php
@@ -21,12 +21,30 @@ public static function dataProviderFiles(): array
 				'binaryLogicalOperators',
 				19,
 			],
+			[
+				__DIR__ . '/data/cognitive/arrowFunctionIncNesting.php',
+				3,
+				'arrowFunction',
+				4,
+			],
 			[
 				__DIR__ . '/data/cognitive/closureIncNesting.php',
 				3,
 				'myMethod2',
 				2,
 			],
+			[
+				__DIR__ . '/data/cognitive/closureInConditionNesting.php',
+				3,
+				'closureInCondition',
+				3,
+			],
+			[
+				__DIR__ . '/data/cognitive/closureUseIncNesting.php',
+				3,
+				'closureUse',
+				4,
+			],
 			[
 				__DIR__ . '/data/cognitive/continue.php',
 				3,
diff --git a/tests/Sniffs/Complexity/data/cognitive/arrowFunctionIncNesting.php b/tests/Sniffs/Complexity/data/cognitive/arrowFunctionIncNesting.php
new file mode 100644
index 000000000..3a2fd9f37
--- /dev/null
+++ b/tests/Sniffs/Complexity/data/cognitive/arrowFunctionIncNesting.php
@@ -0,0 +1,10 @@
+<?php
+
+function arrowFunction($items)
+{
+	if ($items !== []) { // +1
+		return array_map(fn ($item) => $item ? 1 : 2, $items); // +3 (nesting = 2)
+	}
+
+	return [];
+}
diff --git a/tests/Sniffs/Complexity/data/cognitive/closureInConditionNesting.php b/tests/Sniffs/Complexity/data/cognitive/closureInConditionNesting.php
new file mode 100644
index 000000000..5ae51a24f
--- /dev/null
+++ b/tests/Sniffs/Complexity/data/cognitive/closureInConditionNesting.php
@@ -0,0 +1,10 @@
+<?php
+
+function closureInCondition($items)
+{
+	if (array_filter($items, function ($item) { return $item; }) !== []) { // +1
+		foreach ($items as $item) { // +2 (nesting = 1)
+			echo $item;
+		}
+	}
+}
diff --git a/tests/Sniffs/Complexity/data/cognitive/closureUseIncNesting.php b/tests/Sniffs/Complexity/data/cognitive/closureUseIncNesting.php
new file mode 100644
index 000000000..b5878550c
--- /dev/null
+++ b/tests/Sniffs/Complexity/data/cognitive/closureUseIncNesting.php
@@ -0,0 +1,14 @@
+<?php
+
+function closureUse($items, $flag)
+{
+	foreach ($items as $item) { // +1
+		$callback = function () use ($flag) { // +0 (but nesting level is now 2)
+			if ($flag) { // +3 (nesting = 2)
+				return true;
+			}
+
+			return false;
+		};
+	}
+}