diff --git a/src/PhpSpreadsheet/Calculation/MathTrig.php b/src/PhpSpreadsheet/Calculation/MathTrig.php
index 889d72a9..bdc1e026 100644
--- a/src/PhpSpreadsheet/Calculation/MathTrig.php
+++ b/src/PhpSpreadsheet/Calculation/MathTrig.php
@@ -1073,7 +1073,6 @@ class MathTrig
             $args,
             function ($index) use ($cellReference) {
                 list(, $row, $column) = explode('.', $index);
-
                 return $cellReference->getWorksheet()->getRowDimension($row)->getVisible() &&
                     $cellReference->getWorksheet()->getColumnDimension($column)->getVisible();
             },
diff --git a/tests/PhpSpreadsheetTests/Calculation/MathTrigTest.php b/tests/PhpSpreadsheetTests/Calculation/MathTrigTest.php
index e6992360..4d6048f1 100644
--- a/tests/PhpSpreadsheetTests/Calculation/MathTrigTest.php
+++ b/tests/PhpSpreadsheetTests/Calculation/MathTrigTest.php
@@ -5,6 +5,10 @@ namespace PhpOffice\PhpSpreadsheetTests\Calculation;
 use PhpOffice\PhpSpreadsheet\Calculation\Calculation;
 use PhpOffice\PhpSpreadsheet\Calculation\Functions;
 use PhpOffice\PhpSpreadsheet\Calculation\MathTrig;
+use PhpOffice\PhpSpreadsheet\Worksheet\Worksheet;
+use PhpOffice\PhpSpreadsheet\Worksheet\RowDimension;
+use PhpOffice\PhpSpreadsheet\Worksheet\ColumnDimension;
+use PhpOffice\PhpSpreadsheet\Cell\Cell;
 use PHPUnit\Framework\TestCase;
 
 class MathTrigTest extends TestCase
@@ -507,8 +511,26 @@ class MathTrigTest extends TestCase
      */
     public function testSUBTOTAL($expectedResult, ...$args)
     {
-        $spreadsheet = new \PhpOffice\PhpSpreadsheet\Spreadsheet();
-        $cellReference = $spreadsheet->getActiveSheet()->getCell('A1');
+        $cell = $this->getMockBuilder(Cell::class)
+            ->setMethods(['getValue'])
+            ->disableOriginalConstructor()
+            ->getMock();
+        $cell->method('getValue')
+            ->willReturn(null);
+        $worksheet = $this->getMockBuilder(Worksheet::class)
+            ->setMethods(['cellExists', 'getCell'])
+            ->disableOriginalConstructor()
+            ->getMock();
+        $worksheet->method('cellExists')
+            ->willReturn(true);
+        $worksheet->method('getCell')
+            ->willReturn($cell);
+        $cellReference = $this->getMockBuilder(Cell::class)
+            ->setMethods(['getWorksheet'])
+            ->disableOriginalConstructor()
+            ->getMock();
+        $cellReference->method('getWorksheet')
+            ->willReturn($worksheet);
 
         array_push($args, $cellReference);
         $result = MathTrig::SUBTOTAL(...$args);
@@ -519,4 +541,63 @@ class MathTrigTest extends TestCase
     {
         return require 'data/Calculation/MathTrig/SUBTOTAL.php';
     }
+
+    protected static function rowVisibility() {
+        yield from [1 => false, 2 => true, 3 => false, 4 => true, 5 => false, 6 => false, 7 => false, 8 => true, 9 => false, 10 => true, 11 =>true];
+    }
+
+    /**
+     * @dataProvider providerSUBTOTALHIDDEN
+     *
+     * @param mixed $expectedResult
+     */
+    public function testSUBTOTALHIDDEN($expectedResult, ...$args)
+    {
+        $generator = \PhpOffice\PhpSpreadsheetTests\Calculation\MathTrigTest::rowVisibility();
+        $rowDimension = $this->getMockBuilder(RowDimension::class)
+            ->setMethods(['getVisible'])
+            ->disableOriginalConstructor()
+            ->getMock();
+        $rowDimension->method('getVisible')
+            ->will($this->returnCallback(function() use ($generator) { $result = $generator->current(); $generator->next(); return $result; }));
+        $columnDimension = $this->getMockBuilder(ColumnDimension::class)
+            ->setMethods(['getVisible'])
+            ->disableOriginalConstructor()
+            ->getMock();
+        $columnDimension->method('getVisible')
+            ->willReturn(true);
+        $cell = $this->getMockBuilder(Cell::class)
+            ->setMethods(['getValue'])
+            ->disableOriginalConstructor()
+            ->getMock();
+        $cell->method('getValue')
+            ->willReturn('');
+        $worksheet = $this->getMockBuilder(Worksheet::class)
+            ->setMethods(['cellExists', 'getCell', 'getRowDimension', 'getColumnDimension'])
+            ->disableOriginalConstructor()
+            ->getMock();
+        $worksheet->method('cellExists')
+            ->willReturn(true);
+        $worksheet->method('getCell')
+            ->willReturn($cell);
+        $worksheet->method('getRowDimension')
+            ->willReturn($rowDimension);
+        $worksheet->method('getColumnDimension')
+            ->willReturn($columnDimension);
+        $cellReference = $this->getMockBuilder(Cell::class)
+            ->setMethods(['getWorksheet'])
+            ->disableOriginalConstructor()
+            ->getMock();
+        $cellReference->method('getWorksheet')
+            ->willReturn($worksheet);
+
+        array_push($args, $cellReference);
+        $result = MathTrig::SUBTOTAL(...$args);
+        self::assertEquals($expectedResult, $result, null, 1E-12);
+    }
+
+    public function providerSUBTOTALHIDDEN()
+    {
+        return require 'data/Calculation/MathTrig/SUBTOTALHIDDEN.php';
+    }
 }
diff --git a/tests/data/Calculation/MathTrig/SUBTOTAL.php b/tests/data/Calculation/MathTrig/SUBTOTAL.php
index b11819fd..419c71c5 100644
--- a/tests/data/Calculation/MathTrig/SUBTOTAL.php
+++ b/tests/data/Calculation/MathTrig/SUBTOTAL.php
@@ -1,48 +1,74 @@
 <?php
 
+$baseTestData = [
+    1 => ['A' => 0],
+    2 => ['A' => 1],
+    3 => ['A' => 1],
+    4 => ['A' => 2],
+    5 => ['A' => 3],
+    6 => ['A' => 5],
+    7 => ['A' => 8],
+    8 => ['A' => 13],
+    9 => ['A' => 21],
+    10 => ['A' => 34],
+    11 => ['A' => 55],
+    12 => ['A' => 89]
+];
+
 return [
     [
         19.3333333333333,
-        1, [1 => ['A' => 0], 2 => ['A' => 1], 3 => ['A' => 1], 4 => ['A' => 2], 5 => ['A' => 3], 6 => ['A' => 5], 7 => ['A' => 8], 8 => ['A' => 13], 9 => ['A' => 21], 10 => ['A' => 34], 11 => ['A' => 55], 12 => ['A' => 89] ]
+        1,
+        $baseTestData,
     ],
     [
         12,
-        2, [1 => ['A' => 0], 2 => ['A' => 1], 3 => ['A' => 1], 4 => ['A' => 2], 5 => ['A' => 3], 6 => ['A' => 5], 7 => ['A' => 8], 8 => ['A' => 13], 9 => ['A' => 21], 10 => ['A' => 34], 11 => ['A' => 55], 12 => ['A' => 89] ]
+        2,
+        $baseTestData,
     ],
     [
         12,
-        3, [1 => ['A' => 0], 2 => ['A' => 1], 3 => ['A' => 1], 4 => ['A' => 2], 5 => ['A' => 3], 6 => ['A' => 5], 7 => ['A' => 8], 8 => ['A' => 13], 9 => ['A' => 21], 10 => ['A' => 34], 11 => ['A' => 55], 12 => ['A' => 89] ]
+        3,
+        $baseTestData,
     ],
     [
         89,
-        4, [1 => ['A' => 0], 2 => ['A' => 1], 3 => ['A' => 1], 4 => ['A' => 2], 5 => ['A' => 3], 6 => ['A' => 5], 7 => ['A' => 8], 8 => ['A' => 13], 9 => ['A' => 21], 10 => ['A' => 34], 11 => ['A' => 55], 12 => ['A' => 89] ]
+        4,
+        $baseTestData,
     ],
     [
         0,
-        5, [1 => ['A' => 0], 2 => ['A' => 1], 3 => ['A' => 1], 4 => ['A' => 2], 5 => ['A' => 3], 6 => ['A' => 5], 7 => ['A' => 8], 8 => ['A' => 13], 9 => ['A' => 21], 10 => ['A' => 34], 11 => ['A' => 55], 12 => ['A' => 89] ]
+        5,
+        $baseTestData,
     ],
     [
         0,
-        6, [1 => ['A' => 0], 2 => ['A' => 1], 3 => ['A' => 1], 4 => ['A' => 2], 5 => ['A' => 3], 6 => ['A' => 5], 7 => ['A' => 8], 8 => ['A' => 13], 9 => ['A' => 21], 10 => ['A' => 34], 11 => ['A' => 55], 12 => ['A' => 89] ]
+        6,
+        $baseTestData,
     ],
     [
         27.5196899207337,
-        7, [1 => ['A' => 0], 2 => ['A' => 1], 3 => ['A' => 1], 4 => ['A' => 2], 5 => ['A' => 3], 6 => ['A' => 5], 7 => ['A' => 8], 8 => ['A' => 13], 9 => ['A' => 21], 10 => ['A' => 34], 11 => ['A' => 55], 12 => ['A' => 89] ]
+        7,
+        $baseTestData,
     ],
     [
         26.3480971271593,
-        8, [1 => ['A' => 0], 2 => ['A' => 1], 3 => ['A' => 1], 4 => ['A' => 2], 5 => ['A' => 3], 6 => ['A' => 5], 7 => ['A' => 8], 8 => ['A' => 13], 9 => ['A' => 21], 10 => ['A' => 34], 11 => ['A' => 55], 12 => ['A' => 89] ]
+        8,
+        $baseTestData,
     ],
     [
         232,
-        9, [1 => ['A' => 0], 2 => ['A' => 1], 3 => ['A' => 1], 4 => ['A' => 2], 5 => ['A' => 3], 6 => ['A' => 5], 7 => ['A' => 8], 8 => ['A' => 13], 9 => ['A' => 21], 10 => ['A' => 34], 11 => ['A' => 55], 12 => ['A' => 89] ]
+        9,
+        $baseTestData,
     ],
     [
         757.3333333333330,
-        10, [1 => ['A' => 0], 2 => ['A' => 1], 3 => ['A' => 1], 4 => ['A' => 2], 5 => ['A' => 3], 6 => ['A' => 5], 7 => ['A' => 8], 8 => ['A' => 13], 9 => ['A' => 21], 10 => ['A' => 34], 11 => ['A' => 55], 12 => ['A' => 89] ]
+        10,
+        $baseTestData,
     ],
     [
         694.2222222222220,
-        11, [1 => ['A' => 0], 2 => ['A' => 1], 3 => ['A' => 1], 4 => ['A' => 2], 5 => ['A' => 3], 6 => ['A' => 5], 7 => ['A' => 8], 8 => ['A' => 13], 9 => ['A' => 21], 10 => ['A' => 34], 11 => ['A' => 55], 12 => ['A' => 89] ]
+        11,
+        $baseTestData,
     ],
 ];
diff --git a/tests/data/Calculation/MathTrig/SUBTOTALHIDDEN.php b/tests/data/Calculation/MathTrig/SUBTOTALHIDDEN.php
new file mode 100644
index 00000000..e70b81d5
--- /dev/null
+++ b/tests/data/Calculation/MathTrig/SUBTOTALHIDDEN.php
@@ -0,0 +1,74 @@
+<?php
+
+$baseTestData = [
+    1 => ['A' => 0],
+    2 => ['A' => 1],
+    3 => ['A' => 1],
+    4 => ['A' => 2],
+    5 => ['A' => 3],
+    6 => ['A' => 5],
+    7 => ['A' => 8],
+    8 => ['A' => 13],
+    9 => ['A' => 21],
+    10 => ['A' => 34],
+    11 => ['A' => 55],
+    12 => ['A' => 89]
+];
+
+return [
+    [
+        21,
+        101,
+        $baseTestData,
+    ],
+    [
+        5,
+        102,
+        $baseTestData,
+    ],
+    [
+        5,
+        103,
+        $baseTestData,
+    ],
+    [
+        55,
+        104,
+        $baseTestData,
+    ],
+    [
+        1,
+        105,
+        $baseTestData,
+    ],
+    [
+        48620,
+        106,
+        $baseTestData,
+    ],
+    [
+        23.1840462387393,
+        107,
+        $baseTestData,
+    ],
+    [
+        20.7364413533277,
+        108,
+        $baseTestData,
+    ],
+    [
+        105,
+        109,
+        $baseTestData,
+    ],
+    [
+        537.5,
+        110,
+        $baseTestData,
+    ],
+    [
+        430,
+        111,
+        $baseTestData,
+    ],
+];