diff --git a/lua/oil/config.lua b/lua/oil/config.lua
index f239f714..45f54464 100644
--- a/lua/oil/config.lua
+++ b/lua/oil/config.lua
@@ -56,6 +56,10 @@ local default_config = {
     is_hidden_file = function(name, bufnr)
       return vim.startswith(name, ".")
     end,
+    -- This function defines what will never be shown, even when `show_hidden` is set
+    is_excluded = function (name, bufnr)
+      return false
+    end
   },
   -- Configuration for the floating window in oil.open_float
   float = {
diff --git a/lua/oil/view.lua b/lua/oil/view.lua
index dca38448..b07ca52e 100644
--- a/lua/oil/view.lua
+++ b/lua/oil/view.lua
@@ -15,7 +15,8 @@ local last_cursor_entry = {}
 ---@return boolean
 M.should_display = function(entry, bufnr)
   local name = entry[FIELD.name]
-  return config.view_options.show_hidden or not config.view_options.is_hidden_file(name, bufnr)
+  return not config.view_options.is_excluded(name, bufnr)
+    and (not config.view_options.is_hidden_file(name, bufnr) or config.view_options.show_hidden)
 end
 
 ---@param bufname string