diff --git a/homeassistant/components/recorder/filters.py b/homeassistant/components/recorder/filters.py
index 0ceb013d8c5..3077f7f57f3 100644
--- a/homeassistant/components/recorder/filters.py
+++ b/homeassistant/components/recorder/filters.py
@@ -36,7 +36,7 @@ def extract_include_exclude_filter_conf(conf: ConfigType) -> dict[str, Any]:
     """
     return {
         filter_type: {
-            matcher: set(conf.get(filter_type, {}).get(matcher, []))
+            matcher: set(conf.get(filter_type, {}).get(matcher) or [])
             for matcher in FITLER_MATCHERS
         }
         for filter_type in FILTER_TYPES
diff --git a/tests/components/logbook/test_init.py b/tests/components/logbook/test_init.py
index 2903f29f5dc..d33bbd5b8ac 100644
--- a/tests/components/logbook/test_init.py
+++ b/tests/components/logbook/test_init.py
@@ -11,7 +11,7 @@ from unittest.mock import Mock, patch
 import pytest
 import voluptuous as vol
 
-from homeassistant.components import logbook
+from homeassistant.components import logbook, recorder
 from homeassistant.components.alexa.smart_home import EVENT_ALEXA_SMART_HOME
 from homeassistant.components.automation import EVENT_AUTOMATION_TRIGGERED
 from homeassistant.components.logbook.models import LazyEventPartialState
@@ -2796,3 +2796,39 @@ async def test_get_events_with_context_state(hass, hass_ws_client, recorder_mock
     assert results[3]["context_state"] == "off"
     assert results[3]["context_user_id"] == "b400facee45711eaa9308bfd3d19e474"
     assert "context_event_type" not in results[3]
+
+
+async def test_logbook_with_empty_config(hass, recorder_mock):
+    """Test we handle a empty configuration."""
+    assert await async_setup_component(
+        hass,
+        logbook.DOMAIN,
+        {
+            logbook.DOMAIN: {},
+            recorder.DOMAIN: {},
+        },
+    )
+    await hass.async_block_till_done()
+
+
+async def test_logbook_with_non_iterable_entity_filter(hass, recorder_mock):
+    """Test we handle a non-iterable entity filter."""
+    assert await async_setup_component(
+        hass,
+        logbook.DOMAIN,
+        {
+            logbook.DOMAIN: {
+                CONF_EXCLUDE: {
+                    CONF_ENTITIES: ["light.additional_excluded"],
+                }
+            },
+            recorder.DOMAIN: {
+                CONF_EXCLUDE: {
+                    CONF_ENTITIES: None,
+                    CONF_DOMAINS: None,
+                    CONF_ENTITY_GLOBS: None,
+                }
+            },
+        },
+    )
+    await hass.async_block_till_done()
diff --git a/tests/components/recorder/test_filters.py b/tests/components/recorder/test_filters.py
index fa80df6e345..5c0afa10f9d 100644
--- a/tests/components/recorder/test_filters.py
+++ b/tests/components/recorder/test_filters.py
@@ -12,6 +12,13 @@ from homeassistant.helpers.entityfilter import (
     CONF_INCLUDE,
 )
 
+EMPTY_INCLUDE_FILTER = {
+    CONF_INCLUDE: {
+        CONF_DOMAINS: None,
+        CONF_ENTITIES: None,
+        CONF_ENTITY_GLOBS: None,
+    }
+}
 SIMPLE_INCLUDE_FILTER = {
     CONF_INCLUDE: {
         CONF_DOMAINS: ["homeassistant"],
@@ -87,6 +94,19 @@ def test_extract_include_exclude_filter_conf():
     assert SIMPLE_INCLUDE_EXCLUDE_FILTER[CONF_EXCLUDE][CONF_ENTITIES] != {
         "cover.altered"
     }
+    empty_include_filter = extract_include_exclude_filter_conf(EMPTY_INCLUDE_FILTER)
+    assert empty_include_filter == {
+        CONF_EXCLUDE: {
+            CONF_DOMAINS: set(),
+            CONF_ENTITIES: set(),
+            CONF_ENTITY_GLOBS: set(),
+        },
+        CONF_INCLUDE: {
+            CONF_DOMAINS: set(),
+            CONF_ENTITIES: set(),
+            CONF_ENTITY_GLOBS: set(),
+        },
+    }
 
 
 def test_merge_include_exclude_filters():