diff --git a/stores/ini/store.go b/stores/ini/store.go
index 9378fc62de..1a3a63f54d 100644
--- a/stores/ini/store.go
+++ b/stores/ini/store.go
@@ -26,7 +26,12 @@ func (store *Store) Name() string {
 }
 
 func (store Store) encodeTree(branches sops.TreeBranches) ([]byte, error) {
-	iniFile := ini.Empty(ini.LoadOptions{AllowNonUniqueSections: true})
+	iniFile := ini.Empty(ini.LoadOptions{
+		AllowNonUniqueSections: true,
+		AllowShadows:           true,
+		// Keep identical repeated values too; they are separate INI entries.
+		AllowDuplicateShadowValues: true,
+	})
 	iniFile.DeleteSection(ini.DefaultSection)
 	for _, branch := range branches {
 		for _, item := range branch {
@@ -85,7 +90,11 @@ func (store Store) iniFromTreeBranches(branches sops.TreeBranches) ([]byte, erro
 }
 
 func (store Store) treeBranchesFromIni(in []byte) (sops.TreeBranches, error) {
-	iniFile, err := ini.LoadSources(ini.LoadOptions{AllowNonUniqueSections: true}, in)
+	iniFile, err := ini.LoadSources(ini.LoadOptions{
+		AllowNonUniqueSections:     true,
+		AllowShadows:               true,
+		AllowDuplicateShadowValues: true,
+	}, in)
 	if err != nil {
 		return nil, err
 	}
@@ -116,8 +125,10 @@ func (store Store) treeItemFromSection(section *ini.Section) (sops.TreeItem, err
 	}
 
 	for _, key := range section.Keys() {
-		item := sops.TreeItem{Key: key.Name(), Value: key.Value()}
-		items = append(items, item)
+		for _, value := range key.ValueWithShadows() {
+			item := sops.TreeItem{Key: key.Name(), Value: value}
+			items = append(items, item)
+		}
 		if key.Comment != "" {
 			items = append(items, sops.TreeItem{
 				Key: sops.Comment{
diff --git a/stores/ini/store_test.go b/stores/ini/store_test.go
index b1aff6cf9a..bbc0c3e1e2 100644
--- a/stores/ini/store_test.go
+++ b/stores/ini/store_test.go
@@ -1,6 +1,7 @@
 package ini
 
 import (
+	"strings"
 	"testing"
 
 	"github.com/getsops/sops/v3"
@@ -71,6 +72,48 @@ file="payroll.dat"
 	assert.Equal(t, expected, branch)
 }
 
+func TestRepeatedKeysRoundTrip(t *testing.T) {
+	input := []byte("[oslo_messaging_notifications]\ndriver = messagingv2\ndriver = log\ndriver = messagingv2\n")
+	store := Store{}
+
+	branches, err := store.treeBranchesFromIni(input)
+	assert.NoError(t, err)
+
+	section := branches[0][1].Value.(sops.TreeBranch)
+	assert.Equal(t, sops.TreeBranch{
+		{Key: "driver", Value: "messagingv2"},
+		{Key: "driver", Value: "log"},
+		{Key: "driver", Value: "messagingv2"},
+	}, section)
+
+	encoded, err := store.iniFromTreeBranches(branches)
+	assert.NoError(t, err)
+	assert.Equal(t, input, encoded)
+	assert.Equal(t, 3, strings.Count(string(encoded), "driver ="))
+
+	decoded, err := store.treeBranchesFromIni(encoded)
+	assert.NoError(t, err)
+	assert.Equal(t, branches, decoded)
+}
+
+func TestRepeatedKeyCommentIsAddedOnce(t *testing.T) {
+	input := []byte("[sec]\ndriver = a\n; note mid\ndriver = b\n")
+	store := Store{}
+
+	branches, err := store.treeBranchesFromIni(input)
+	assert.NoError(t, err)
+
+	section := branches[0][1].Value.(sops.TreeBranch)
+	assert.Equal(t, sops.TreeBranch{
+		{Key: "driver", Value: "a"},
+		{Key: "driver", Value: "b"},
+		{Key: sops.Comment{Value: "note mid"}, Value: nil},
+	}, section)
+	encoded, err := store.iniFromTreeBranches(branches)
+	assert.NoError(t, err)
+	assert.Equal(t, 1, strings.Count(string(encoded), "note mid"))
+}
+
 func TestEncodeSimpleIni(t *testing.T) {
 	branches := sops.TreeBranches{
 		sops.TreeBranch{