diff --git a/internal/taskfile/merge.go b/internal/taskfile/merge.go
index 19a4fec7..a0c71748 100644
--- a/internal/taskfile/merge.go
+++ b/internal/taskfile/merge.go
@@ -20,12 +20,24 @@ func Merge(t1, t2 *Taskfile, namespaces ...string) error {
 	if t2.Output != "" {
 		t1.Output = t2.Output
 	}
+
+	if t1.Includes == nil {
+		t1.Includes = make(map[string]string)
+	}
 	for k, v := range t2.Includes {
 		t1.Includes[k] = v
 	}
+
+	if t1.Vars == nil {
+		t1.Vars = make(Vars)
+	}
 	for k, v := range t2.Vars {
 		t1.Vars[k] = v
 	}
+
+	if t1.Tasks == nil {
+		t1.Tasks = make(Tasks)
+	}
 	for k, v := range t2.Tasks {
 		t1.Tasks[taskNameWithNamespace(k, namespaces...)] = v
 	}
diff --git a/task_test.go b/task_test.go
index 31d0b2ea..7504d140 100644
--- a/task_test.go
+++ b/task_test.go
@@ -484,3 +484,15 @@ func TestIncludes(t *testing.T) {
 	}
 	tt.Run(t)
 }
+
+func TestIncludesEmptyMain(t *testing.T) {
+	tt := fileContentTest{
+		Dir:       "testdata/includes_empty",
+		Target:    "included:default",
+		TrimSpace: true,
+		Files: map[string]string{
+			"file.txt": "default",
+		},
+	}
+	tt.Run(t)
+}
diff --git a/testdata/includes_empty/.gitignore b/testdata/includes_empty/.gitignore
new file mode 100644
index 00000000..42d99559
--- /dev/null
+++ b/testdata/includes_empty/.gitignore
@@ -0,0 +1 @@
+file.txt
diff --git a/testdata/includes_empty/Taskfile.yml b/testdata/includes_empty/Taskfile.yml
new file mode 100644
index 00000000..2d24e533
--- /dev/null
+++ b/testdata/includes_empty/Taskfile.yml
@@ -0,0 +1,4 @@
+version: '2'
+
+includes:
+  included: Taskfile2.yml
diff --git a/testdata/includes_empty/Taskfile2.yml b/testdata/includes_empty/Taskfile2.yml
new file mode 100644
index 00000000..825285aa
--- /dev/null
+++ b/testdata/includes_empty/Taskfile2.yml
@@ -0,0 +1,10 @@
+version: '2'
+
+vars:
+  FILE: file.txt
+  CONTENT: default
+
+tasks:
+  default:
+    cmds:
+      - echo "{{.CONTENT}}" > {{.FILE}}