diff --git a/django/utils/cache.py b/django/utils/cache.py
index 8d0ce4dac5..0f6232b51b 100644
--- a/django/utils/cache.py
+++ b/django/utils/cache.py
@@ -122,14 +122,21 @@ def _precondition_failed(request):
 
 
 def _not_modified(request, response=None):
+    new_response = HttpResponseNotModified()
     if response:
-        # We need to keep the cookies, see ticket #4994.
-        cookies = response.cookies
-        response = HttpResponseNotModified()
-        response.cookies = cookies
-        return response
-    else:
-        return HttpResponseNotModified()
+        # Preserve the headers required by Section 4.1 of RFC 7232, as well as
+        # Last-Modified.
+        for header in ('Cache-Control', 'Content-Location', 'Date', 'ETag', 'Expires', 'Last-Modified', 'Vary'):
+            if header in response:
+                new_response[header] = response[header]
+
+        # Preserve cookies as per the cookie specification: "If a proxy server
+        # receives a response which contains a Set-cookie header, it should
+        # propagate the Set-cookie header to the client, regardless of whether
+        # the response was 304 (Not Modified) or 200 (OK).
+        # https://curl.haxx.se/rfc/cookie_spec.html
+        new_response.cookies = response.cookies
+    return new_response
 
 
 def get_conditional_response(request, etag=None, last_modified=None, response=None):
diff --git a/tests/middleware/tests.py b/tests/middleware/tests.py
index 7bf53cfdeb..a9cb1f31ea 100644
--- a/tests/middleware/tests.py
+++ b/tests/middleware/tests.py
@@ -614,6 +614,28 @@ class ConditionalGetMiddlewareTest(SimpleTestCase):
         self.resp = ConditionalGetMiddleware().process_response(self.req, self.resp)
         self.assertEqual(self.resp.status_code, 400)
 
+    def test_not_modified_headers(self):
+        """
+        The 304 Not Modified response should include only the headers required
+        by section 4.1 of RFC 7232, Last-Modified, and the cookies.
+        """
+        self.req.META['HTTP_IF_NONE_MATCH'] = self.resp['ETag'] = '"spam"'
+        self.resp['Date'] = 'Sat, 12 Feb 2011 17:35:44 GMT'
+        self.resp['Last-Modified'] = 'Sat, 12 Feb 2011 17:35:44 GMT'
+        self.resp['Expires'] = 'Sun, 13 Feb 2011 17:35:44 GMT'
+        self.resp['Vary'] = 'Cookie'
+        self.resp['Cache-Control'] = 'public'
+        self.resp['Content-Location'] = '/alt'
+        self.resp['Content-Language'] = 'en'  # shouldn't be preserved
+        self.resp.set_cookie('key', 'value')
+
+        new_response = ConditionalGetMiddleware().process_response(self.req, self.resp)
+        self.assertEqual(new_response.status_code, 304)
+        for header in ('Cache-Control', 'Content-Location', 'Date', 'ETag', 'Expires', 'Last-Modified', 'Vary'):
+            self.assertEqual(new_response[header], self.resp[header])
+        self.assertEqual(new_response.cookies, self.resp.cookies)
+        self.assertNotIn('Content-Language', new_response)
+
 
 class XFrameOptionsMiddlewareTest(SimpleTestCase):
     """