diff --git a/airflow/providers/odbc/hooks/odbc.py b/airflow/providers/odbc/hooks/odbc.py
index 80ea09c9e8ed4..7b0c4d11e9e47 100644
--- a/airflow/providers/odbc/hooks/odbc.py
+++ b/airflow/providers/odbc/hooks/odbc.py
@@ -233,6 +233,8 @@ def _make_common_data_structure(self, result: Sequence[Row] | Row) -> list[tuple
         # Below ignored lines respect NamedTuple docstring, but mypy do not support dynamically
         # instantiated typed Namedtuple, and will never do: https://github.com/python/mypy/issues/848
         field_names: list[tuple[str, type]] | None = None
+        if not result:
+            return []
         if isinstance(result, Sequence):
             field_names = [col[:2] for col in result[0].cursor_description]
             row_object = NamedTuple("Row", field_names)  # type: ignore[misc]
diff --git a/tests/providers/odbc/hooks/test_odbc.py b/tests/providers/odbc/hooks/test_odbc.py
index 391a766df9d70..64683d21e1971 100644
--- a/tests/providers/odbc/hooks/test_odbc.py
+++ b/tests/providers/odbc/hooks/test_odbc.py
@@ -329,6 +329,23 @@ def mock_handler(*_):
             result = hook.run("SQL", handler=mock_handler)
         assert hook_result == result
 
+    def test_query_return_serializable_result_empty(self, pyodbc_row_mock, monkeypatch, pyodbc_instancecheck):
+        """
+        Simulate a cursor.fetchall which returns an iterable of pyodbc.Row object, and check if this iterable
+        get converted into a list of tuples.
+        """
+        pyodbc_result = []
+        hook_result = []
+
+        def mock_handler(*_):
+            return pyodbc_result
+
+        hook = self.get_hook()
+        with monkeypatch.context() as patcher:
+            patcher.setattr("pyodbc.Row", pyodbc_instancecheck)
+            result = hook.run("SQL", handler=mock_handler)
+        assert hook_result == result
+
     def test_query_return_serializable_result_with_fetchone(
         self, pyodbc_row_mock, monkeypatch, pyodbc_instancecheck
     ):