diff --git a/net/rioconn/guard.go b/net/rioconn/guard.go
new file mode 100644
index 000000000..bbf7b1eb3
--- /dev/null
+++ b/net/rioconn/guard.go
@@ -0,0 +1,90 @@
+// Copyright (c) Tailscale Inc & contributors
+// SPDX-License-Identifier: BSD-3-Clause
+
+//go:build windows
+
+package rioconn
+
+import (
+	"sync"
+	"sync/atomic"
+)
+
+// guard prevents new operations from starting after Close
+// while allowing in-flight operations to complete.
+type guard struct {
+	state     atomic.Int64
+	done      chan struct{}
+	closeOnce sync.Once
+}
+
+const (
+	// state layout:
+	//   bit 62: closed flag (1 == Close called)
+	//   bits 0–61: in-flight operation count
+	//
+	// We avoid using bit 63 (the sign bit) so that valid states remain
+	// non-negative and the counter has a large positive range. guardCountMask
+	// isolates the counter bits and is used to detect unbalanced Release calls
+	// or counter overflow (which would wrap into the closed bit).
+	guardClosedBit = int64(1) << 62
+	guardCountMask = guardClosedBit - 1
+)
+
+func newGuard() *guard {
+	return &guard{done: make(chan struct{})}
+}
+
+// Acquire attempts to acquire a lease for an operation.
+//
+// If it reports true, the caller may proceed and must call
+// [guard.Release] when done. Otherwise, it must not proceed.
+//
+// Acquire fails if [guard.Close] has already been called.
+func (g *guard) Acquire() bool {
+	n := g.state.Add(1)
+	if n&guardClosedBit == 0 {
+		return true
+	}
+	g.decrementAndSignal()
+	return false
+}
+
+// Release releases a lease acquired by [guard.Acquire].
+// It is a run-time error to call Release without a matching Acquire.
+func (g *guard) Release() {
+	g.decrementAndSignal()
+}
+
+func (g *guard) decrementAndSignal() {
+	n := g.state.Add(-1)
+	if n < 0 || n == guardCountMask {
+		panic("unbalanced Release call")
+	}
+	if n == guardClosedBit {
+		g.closeOnce.Do(func() { close(g.done) })
+	}
+}
+
+// Close prevents future Acquire calls from succeeding.
+func (g *guard) Close() {
+	g.state.Or(guardClosedBit)
+}
+
+// IsClosed reports whether Close has been called.
+func (g *guard) IsClosed() bool {
+	return g.state.Load()&guardClosedBit != 0
+}
+
+// Wait blocks until all in-flight operations have called Release.
+// It is a run-time error to call Wait before Close.
+func (g *guard) Wait() {
+	state := g.state.Load()
+	if state&guardClosedBit == 0 {
+		panic("Wait called before Close")
+	}
+	if state == guardClosedBit {
+		return
+	}
+	<-g.done
+}
diff --git a/net/rioconn/guard_test.go b/net/rioconn/guard_test.go
new file mode 100644
index 000000000..04c276278
--- /dev/null
+++ b/net/rioconn/guard_test.go
@@ -0,0 +1,111 @@
+// Copyright (c) Tailscale Inc & contributors
+// SPDX-License-Identifier: BSD-3-Clause
+
+//go:build windows
+
+package rioconn
+
+import (
+	"runtime"
+	"sync"
+	"testing"
+)
+
+func TestGuardCloseAndWait(t *testing.T) {
+	t.Parallel()
+
+	g := newGuard()
+	g.Close()
+	g.Wait()
+}
+
+func TestGuardAcquireReleaseCloseAndWait(t *testing.T) {
+	t.Parallel()
+
+	g := newGuard()
+	if !g.Acquire() {
+		t.Fatal("Acquire failed")
+	}
+	g.Release()
+	g.Close()
+	g.Wait()
+}
+
+func TestGuardAcquireCloseReleaseAndWait(t *testing.T) {
+	t.Parallel()
+
+	g := newGuard()
+	if !g.Acquire() {
+		t.Fatal("Acquire failed")
+	}
+	g.Close()
+	if g.Acquire() {
+		t.Fatal("Acquire succeeded after Close")
+	}
+	g.Release()
+	if g.Acquire() {
+		t.Fatal("Acquire succeeded after Release following Close")
+	}
+	g.Wait()
+}
+
+func TestGuardConcurrentUse(t *testing.T) {
+	t.Parallel()
+
+	const N = 1000
+	g := newGuard()
+
+	var wg sync.WaitGroup
+	wg.Add(N)
+	for range N {
+		go func() {
+			wg.Done()
+			if !g.Acquire() {
+				return
+			}
+			runtime.Gosched()
+			g.Release()
+		}()
+	}
+	wg.Wait() // wait for all goroutines to start
+
+	g.Close()
+	g.Wait()
+}
+
+func TestReleaseWithoutAcquire(t *testing.T) {
+	t.Parallel()
+
+	g := newGuard()
+	defer func() {
+		if r := recover(); r == nil {
+			t.Fatal("expected panic on Release without Acquire")
+		}
+	}()
+	g.Release()
+}
+
+func TestReleaseWithoutAcquireAfterClose(t *testing.T) {
+	t.Parallel()
+
+	g := newGuard()
+	defer func() {
+		if r := recover(); r == nil {
+			t.Fatal("expected panic on Release without Acquire")
+		}
+	}()
+	g.Close()
+	g.Release()
+}
+
+func TestWaitBeforeClose(t *testing.T) {
+	t.Parallel()
+
+	g := newGuard()
+	defer func() {
+		if r := recover(); r == nil {
+			t.Fatal("expected panic on Wait before Close")
+		}
+	}()
+	g.Wait()
+}