diff --git a/lib/rules/selector-max-id/README.md b/lib/rules/selector-max-id/README.md
index 8ad12f1a62..301fe42f45 100644
--- a/lib/rules/selector-max-id/README.md
+++ b/lib/rules/selector-max-id/README.md
@@ -74,3 +74,32 @@ The following patterns are _not_ considered violations:
 /* `#bar` is inside `:not()`, so it is evaluated separately */
 #foo #bar:not(#baz) {}
 ```
+
+### `ignoreContextFunctionalPseudoClasses: ["/regex/", /regex/, "non-regex"]`
+
+Ignore selectors inside of specified [functional pseudo-classes](https://drafts.csswg.org/selectors-4/#pseudo-classes) that provide [evaluation contexts](https://drafts.csswg.org/selectors-4/#specificity-rules).
+
+Given:
+
+```js
+[":not", /^:(h|H)as$/];
+```
+
+The following patterns are considered violations:
+
+<!-- prettier-ignore -->
+```css
+a:matches(#foo) {}
+```
+
+While the following patters are _not_ considered violations:
+
+<!-- prettier-ignore -->
+```css
+a:not(#foo) {}
+```
+
+<!-- prettier-ignore -->
+```css
+a:has(#foo) {}
+```
diff --git a/lib/rules/selector-max-id/__tests__/index.js b/lib/rules/selector-max-id/__tests__/index.js
index cec638d00d..6647ccc659 100644
--- a/lib/rules/selector-max-id/__tests__/index.js
+++ b/lib/rules/selector-max-id/__tests__/index.js
@@ -459,3 +459,28 @@ testRule({
 		},
 	],
 });
+
+testRule({
+	ruleName,
+	config: [0, { ignoreContextFunctionalPseudoClasses: [':not', /^:(h|H)as$/] }],
+
+	accept: [
+		{
+			code: 'a:not(#foo) {}',
+			description: 'selector within ignored pseudo-class (string input)',
+		},
+		{
+			code: 'a:has(#foo) {}',
+			description: 'selector within ignored pseudo-class (regex input)',
+		},
+	],
+	reject: [
+		{
+			code: 'a:matches(#foo) {}',
+			description: 'selector within non-ignored pseudo class',
+			message: messages.expected('#foo', 0),
+			line: 1,
+			column: 11,
+		},
+	],
+});
diff --git a/lib/rules/selector-max-id/index.js b/lib/rules/selector-max-id/index.js
index 0114f7b4fb..bf608bb3dc 100644
--- a/lib/rules/selector-max-id/index.js
+++ b/lib/rules/selector-max-id/index.js
@@ -2,8 +2,10 @@
 
 'use strict';
 
+const _ = require('lodash');
 const isLogicalCombination = require('../../utils/isLogicalCombination');
 const isStandardSyntaxRule = require('../../utils/isStandardSyntaxRule');
+const optionsMatches = require('../../utils/optionsMatches');
 const parseSelector = require('../../utils/parseSelector');
 const report = require('../../utils/report');
 const resolvedNestedSelector = require('postcss-resolve-nested-selector');
@@ -17,16 +19,27 @@ const messages = ruleMessages(ruleName, {
 		`Expected "${selector}" to have no more than ${max} ID ${max === 1 ? 'selector' : 'selectors'}`,
 });
 
-function rule(max) {
+function rule(max, options) {
 	return (root, result) => {
-		const validOptions = validateOptions(result, ruleName, {
-			actual: max,
-			possible: [
-				function (max) {
-					return typeof max === 'number' && max >= 0;
+		const validOptions = validateOptions(
+			result,
+			ruleName,
+			{
+				actual: max,
+				possible: [
+					function (max) {
+						return typeof max === 'number' && max >= 0;
+					},
+				],
+			},
+			{
+				actual: options,
+				possible: {
+					ignoreContextFunctionalPseudoClasses: [_.isString, _.isRegExp],
 				},
-			],
-		});
+				optional: true,
+			},
+		);
 
 		if (!validOptions) {
 			return;
@@ -34,8 +47,12 @@ function rule(max) {
 
 		function checkSelector(selectorNode, ruleNode) {
 			const count = selectorNode.reduce((total, childNode) => {
-				// Only traverse inside actual selectors and logical combinations
-				if (childNode.type === 'selector' || isLogicalCombination(childNode)) {
+				// Only traverse inside actual selectors and logical combinations that are not part of ignored functional pseudo-classes
+				if (
+					childNode.type === 'selector' ||
+					(isLogicalCombination(childNode) &&
+						!isIgnoredContextFunctionalPseudoClass(childNode, options))
+				) {
 					checkSelector(childNode, ruleNode);
 				}
 
@@ -53,6 +70,13 @@ function rule(max) {
 			}
 		}
 
+		function isIgnoredContextFunctionalPseudoClass(node, options) {
+			return (
+				node.type === 'pseudo' &&
+				optionsMatches(options, 'ignoreContextFunctionalPseudoClasses', node.value)
+			);
+		}
+
 		root.walkRules((ruleNode) => {
 			if (!isStandardSyntaxRule(ruleNode)) {
 				return;