diff --git a/cpu/esp32/include/irq_arch.h b/cpu/esp32/include/irq_arch.h
index c5c3408a72..ea6b043394 100644
--- a/cpu/esp32/include/irq_arch.h
+++ b/cpu/esp32/include/irq_arch.h
@@ -51,27 +51,12 @@ extern volatile uint32_t irq_interrupt_nesting;
 #define CPU_INUM_TIMER      19  /* level interrupt, medium priority = 2 */
 /** @} */
 
-#if defined(SDK_INT_HANDLING) || defined(DOXYGEN)
 /**
- * @brief   Macros that have to be used on entry into and reset from an ISR
- *
- * NOTE: since they use a local variable they can be used only in same function
- * @{
+ * @brief   Macros that have to be used on entry into and exit from an ISR
+ * In non-SDK interrupt handling all stuff is done in _frxt_int_enter
+ * and _frxt_int_exit. These macros do nothong and are kept only for source
+ * code compatibility.
  */
-/** Macro that has to be used at the entry point of an ISR */
-#define irq_isr_enter()    int _irq_state = irq_disable (); \
-                           irq_interrupt_nesting++;
-
-/** Macro that has to be used at the exit point of an ISR */
-#define irq_isr_exit()     if (irq_interrupt_nesting) \
-                               irq_interrupt_nesting--; \
-                           irq_restore (_irq_state); \
-                           if (sched_context_switch_request) \
-                               thread_yield();
-
-#else /* SDK_INT_HANDLING */
-
-/* in non SDK task handling all the stuff is done in _frxt_int_enter and _frxt_int_exit */
 #define irq_isr_enter() /* int _irq_state = irq_disable (); \
                            irq_interrupt_nesting++; */
 
@@ -79,8 +64,6 @@ extern volatile uint32_t irq_interrupt_nesting;
                                irq_interrupt_nesting--; \
                            irq_restore (_irq_state); */
 
-#endif /* SDK_INT_HANDLING */
-
 /**
  * @brief   Macros to enter and exit from critical region
  *
diff --git a/cpu/esp32/include/xtensa_conf.h b/cpu/esp32/include/xtensa_conf.h
index 9c964faa6b..32ad0ac6eb 100644
--- a/cpu/esp32/include/xtensa_conf.h
+++ b/cpu/esp32/include/xtensa_conf.h
@@ -27,11 +27,7 @@ extern "C" {
  * @brief   Xtensa ASM code specific default stack sizes
  * @{
  */
-#if defined(SDK_INT_HANDLING)
-#define ISR_STACKSIZE                 (8)
-#else
 #define ISR_STACKSIZE                 (2048)
-#endif
 /** @} */
 
 #ifdef __cplusplus
diff --git a/cpu/esp32/vendor/xtensa/xtensa_intr.c b/cpu/esp32/vendor/xtensa/xtensa_intr.c
index f33b8d36f0..472887609f 100644
--- a/cpu/esp32/vendor/xtensa/xtensa_intr.c
+++ b/cpu/esp32/vendor/xtensa/xtensa_intr.c
@@ -26,8 +26,6 @@ SOFTWARE OR THE USE OR OTHER DEALINGS IN THE SOFTWARE.
   Also see xtensa_intr_asm.S.
 ******************************************************************************/
 
-#ifndef SDK_INT_HANDLING /* not needed in SDK task handling version of RIOT */
-
 #include <stdlib.h>
 
 #include <xtensa/config/core.h>
@@ -137,5 +135,3 @@ xt_handler xt_set_interrupt_handler(int n, xt_handler f, void * arg)
 
 
 #endif /* XCHAL_HAVE_INTERRUPTS */
-
-#endif /* SDK_INT_HANDLING */
diff --git a/cpu/esp32/vendor/xtensa/xtensa_intr_asm.S b/cpu/esp32/vendor/xtensa/xtensa_intr_asm.S
index 5c89b558dc..651de96841 100644
--- a/cpu/esp32/vendor/xtensa/xtensa_intr_asm.S
+++ b/cpu/esp32/vendor/xtensa/xtensa_intr_asm.S
@@ -26,8 +26,6 @@ SOFTWARE OR THE USE OR OTHER DEALINGS IN THE SOFTWARE.
   Also see xtensa_intr.c and xtensa_vectors.S.
 ******************************************************************************/
 
-#ifndef SDK_INT_HANDLING /* not needed in SDK version of RIOT */
-
 #include <xtensa/hal.h>
 #include <xtensa/config/core.h>
 
@@ -183,5 +181,3 @@ xt_ints_off:
     RET0
 
     .size   xt_ints_off, . - xt_ints_off
-
-#endif /* SDK_INT_HANDLING */
diff --git a/cpu/esp32/vendor/xtensa/xtensa_vectors.S b/cpu/esp32/vendor/xtensa/xtensa_vectors.S
index 39ea5b00e0..008d4a2afb 100644
--- a/cpu/esp32/vendor/xtensa/xtensa_vectors.S
+++ b/cpu/esp32/vendor/xtensa/xtensa_vectors.S
@@ -91,9 +91,6 @@ SOFTWARE OR THE USE OR OTHER DEALINGS IN THE SOFTWARE.
 *******************************************************************************/
 
 #include "xtensa_context.h"
-
-#ifndef SDK_INT_HANDLING
-
 #include "xtensa_rtos.h"
 
 /* Enable stack backtrace across exception/interrupt - see below */
@@ -650,12 +647,6 @@ _xt_user_exc:
     rsync                                   /* ensure PS and EPC written */
     rfe                                     /* PS.EXCM is cleared */
 
-#else
-
-    .text
-
-#endif /* SDK_INT_HANDLING */
-
 /*
 --------------------------------------------------------------------------------
   Exit point for dispatch. Saved in interrupt stack frame at XT_STK_EXIT
@@ -676,7 +667,6 @@ _xt_user_exit:
     rsync                                   /* ensure PS and EPC written */
     rfe                                     /* PS.EXCM is cleared */
 
-#ifndef SDK_INT_HANDLING
 /*
 --------------------------------------------------------------------------------
 Syscall Exception Handler (jumped to from User Exception Handler).
@@ -1941,5 +1931,3 @@ _WindowUnderflow12:
     rfwu
 
 #endif /* XCHAL_HAVE_WINDOWED */
-
-#endif /* SDK_INT_HANDLING */