diff --git a/Sources/Amplitude/Utilities/IdentifyInterceptor.swift b/Sources/Amplitude/Utilities/IdentifyInterceptor.swift
index 76a72f09..a71f7c19 100644
--- a/Sources/Amplitude/Utilities/IdentifyInterceptor.swift
+++ b/Sources/Amplitude/Utilities/IdentifyInterceptor.swift
@@ -211,7 +211,7 @@ public class IdentifyInterceptor {
 
     func mergeUserProperties(destination: [String: Any?]?, source: [String: Any?]?) -> [String: Any?] {
         var result = destination ?? [:]
-        result = result.merging(source ?? [:]) { _, new in new }
+        result = result.merging(source ?? [:]) { old, new in (new == nil || new is NSNull) ? old : new }
 
         return result
     }
diff --git a/Tests/AmplitudeTests/Utilities/IdentifyInterceptorTests.swift b/Tests/AmplitudeTests/Utilities/IdentifyInterceptorTests.swift
index 801c62cb..ca404ce8 100644
--- a/Tests/AmplitudeTests/Utilities/IdentifyInterceptorTests.swift
+++ b/Tests/AmplitudeTests/Utilities/IdentifyInterceptorTests.swift
@@ -126,6 +126,22 @@ final class IdentifyInterceptorTests: XCTestCase {
         XCTAssertTrue(getDictionary(merged).isEqual(
             to: ["key-1": "value-1-2", "key-2": "value-2", "key-3": "value-3"])
         )
+
+        merged = interceptor.mergeUserProperties(
+            destination: ["key-1": nil, "key-2": "value-2", "key-3": nil, "key-4": nil],
+            source: ["key-1": "value-1", "key-2": nil, "key-3": nil, "key-5": nil]
+        )
+        XCTAssertTrue(getDictionary(merged).isEqual(
+            to: ["key-1": "value-1", "key-2": "value-2", "key-3": nil, "key-4": nil, "key-5": nil])
+        )
+
+        merged = interceptor.mergeUserProperties(
+            destination: ["key-1": NSNull(), "key-2": "value-2", "key-3": NSNull(), "key-4": NSNull()],
+            source: ["key-1": "value-1", "key-2": NSNull(), "key-3": NSNull(), "key-5": NSNull()]
+        )
+        XCTAssertTrue(getDictionary(merged).isEqual(
+            to: ["key-1": "value-1", "key-2": "value-2", "key-3": NSNull(), "key-4": NSNull(), "key-5": NSNull()])
+        )
     }
 
     func testMergeUserPropertyOperations() {
@@ -380,4 +396,39 @@ final class IdentifyInterceptorTests: XCTestCase {
         events = identifyStorage.events()
         XCTAssertEqual(events.count, 0)
     }
+
+    func testInterceptIdentifyEventsWithNilValueOverrides() {
+        let testEvent1 = BaseEvent(eventType: "$identify", userProperties: ["$set": ["key-1": nil, "key-2": "value-2"]])
+        let testEvent2 = BaseEvent(eventType: "$identify", userProperties: ["$set": ["key-1": "value-1", "key-3": "value-3", "key-4": nil]])
+        let testEvent3 = BaseEvent(eventType: "$identify", userProperties: ["$set": ["key-1": nil, "key-2": nil, "key-3": nil]])
+
+        // $set only event should be intercepted
+        let e1 = interceptor.intercept(event: testEvent1)
+        var events = identifyStorage.events()
+        XCTAssertNil(e1)
+        XCTAssertEqual(events.count, 1)
+        XCTAssertTrue(getDictionary(events[0].userProperties!).isEqual(to: ["$set": ["key-1": nil, "key-2": "value-2"]]))
+
+        // second $set only event should be intercepted
+        let e2 = interceptor.intercept(event: testEvent2)
+        events = identifyStorage.events()
+        XCTAssertNil(e2)
+        XCTAssertEqual(events.count, 2)
+        XCTAssertNotNil(events[1].userProperties)
+        XCTAssertTrue(getDictionary(events[1].userProperties!).isEqual(to: ["$set": ["key-1": "value-1", "key-3": "value-3", "key-4": nil]]))
+
+        // third $set only event should be intercepted
+        let e3 = interceptor.intercept(event: testEvent3)
+        events = identifyStorage.events()
+        XCTAssertNil(e3)
+        XCTAssertEqual(events.count, 3)
+        XCTAssertNotNil(events[2].userProperties)
+        XCTAssertTrue(getDictionary(events[2].userProperties!).isEqual(to: ["$set": ["key-1": nil, "key-2": nil, "key-3": nil]]))
+
+        // intercepted event should not contain nil values
+        let e = interceptor.getCombinedInterceptedIdentify()
+        XCTAssertNotNil(e)
+        XCTAssertNotNil(e!.userProperties)
+        XCTAssertTrue(getDictionary(e!.userProperties!).isEqual(to: ["$set": ["key-1": "value-1", "key-2": "value-2", "key-3": "value-3"]]))
+    }
 }