diff --git a/Source/cmExportFileGenerator.cxx b/Source/cmExportFileGenerator.cxx
index 36802b5fc..084829d8b 100644
--- a/Source/cmExportFileGenerator.cxx
+++ b/Source/cmExportFileGenerator.cxx
@@ -291,7 +291,7 @@ void cmExportFileGenerator::PopulateIncludeDirectoriesInterface(
     {
     return;
     }
-  if (!*input && tei->InterfaceIncludeDirectories.empty())
+  if ((input && !*input) && tei->InterfaceIncludeDirectories.empty())
     {
     // Set to empty
     properties[propName] = "";
diff --git a/Tests/ExportImport/Export/CMakeLists.txt b/Tests/ExportImport/Export/CMakeLists.txt
index 49f1c58f1..1910f8c69 100644
--- a/Tests/ExportImport/Export/CMakeLists.txt
+++ b/Tests/ExportImport/Export/CMakeLists.txt
@@ -270,6 +270,8 @@ set_property(TARGET cmp0022NEW APPEND PROPERTY INTERFACE_LINK_LIBRARIES testLib2
 set_property(TARGET cmp0022OLD APPEND PROPERTY INTERFACE_LINK_LIBRARIES testLib2)
 set_property(TARGET cmp0022OLD APPEND PROPERTY LINK_INTERFACE_LIBRARIES testLib3)
 
+add_library(noIncludesInterface empty.cpp)
+
 install(TARGETS testLibRequired
                 testLibIncludeRequired1
                 testLibIncludeRequired2
@@ -278,6 +280,7 @@ install(TARGETS testLibRequired
                 testLibIncludeRequired5
                 testLibIncludeRequired6
                 testSharedLibRequired
+                noIncludesInterface
         EXPORT RequiredExp DESTINATION lib
         INCLUDES DESTINATION
           installIncludesTest
diff --git a/Tests/ExportImport/Export/empty.cpp b/Tests/ExportImport/Export/empty.cpp
new file mode 100644
index 000000000..1787013f6
--- /dev/null
+++ b/Tests/ExportImport/Export/empty.cpp
@@ -0,0 +1,4 @@
+#ifdef _WIN32
+__declspec(dllexport)
+#endif
+int empty() { return 0; }