diff --git a/sphinx/environment.py b/sphinx/environment.py
index a7ce8d5a6..23a138e22 100644
--- a/sphinx/environment.py
+++ b/sphinx/environment.py
@@ -1229,8 +1229,9 @@ class BuildEnvironment:
                     anchorname=anchorname, *nodetext)
                 para = addnodes.compact_paragraph('', '', reference)
                 item = nodes.list_item('', para)
+                sub_item = build_toc(sectionnode, depth + 1)
                 if maxdepth == 0 or depth < maxdepth:
-                    item += build_toc(sectionnode, depth+1)
+                    item += sub_item
                 entries.append(item)
             if entries:
                 return nodes.bullet_list('', *entries)