diff --git a/docs/source/user-guide/latest/expressions.md b/docs/source/user-guide/latest/expressions.md
index 0339cd2a3e..126c570dbf 100644
--- a/docs/source/user-guide/latest/expressions.md
+++ b/docs/source/user-guide/latest/expressions.md
@@ -245,7 +245,7 @@ Comet supports using the following aggregate functions within window contexts wi
 | ArrayRemove    | Yes               |                                                                                                                                                                                           |
 | ArrayRepeat    | No                |                                                                                                                                                                                           |
 | ArrayUnion     | No                | Behaves differently than spark. Comet sorts the input arrays before performing the union, while Spark preserves the order of the first array and appends unique elements from the second. |
-| ArraysOverlap  | No                |                                                                                                                                                                                           |
+| ArraysOverlap  | No                | Null handling differs: Comet returns `false` when no common elements exist and null elements are present, while Spark returns `null` (three-valued logic). Example: `arrays_overlap(array(1, null, 3), array(4, 5))` returns `null` in Spark but `false` in Comet. |
 | CreateArray    | Yes               |                                                                                                                                                                                           |
 | ElementAt      | Yes               | Input must be an array. Map inputs are not supported.                                                                                                                                     |
 | Flatten        | Yes               |                                                                                                                                                                                           |
diff --git a/spark/src/main/scala/org/apache/comet/serde/arrays.scala b/spark/src/main/scala/org/apache/comet/serde/arrays.scala
index b552a071d6..342f3da244 100644
--- a/spark/src/main/scala/org/apache/comet/serde/arrays.scala
+++ b/spark/src/main/scala/org/apache/comet/serde/arrays.scala
@@ -198,7 +198,11 @@ object CometArrayMin extends CometExpressionSerde[ArrayMin] {
 
 object CometArraysOverlap extends CometExpressionSerde[ArraysOverlap] {
 
-  override def getSupportLevel(expr: ArraysOverlap): SupportLevel = Incompatible(None)
+  override def getSupportLevel(expr: ArraysOverlap): SupportLevel = Incompatible(Some(
+    "Null handling differs from Spark: DataFusion's array_has_any returns false when no " +
+      "common elements are found, even if null elements exist. Spark returns null in such " +
+      "cases following three-valued logic (SQL standard). Example: " +
+      "arrays_overlap(array(1, null, 3), array(4, 5)) returns null in Spark but false in Comet."))
 
   override def convert(
       expr: ArraysOverlap,
diff --git a/spark/src/test/scala/org/apache/comet/CometArrayExpressionSuite.scala b/spark/src/test/scala/org/apache/comet/CometArrayExpressionSuite.scala
index cf49117364..3ce1a3fb41 100644
--- a/spark/src/test/scala/org/apache/comet/CometArrayExpressionSuite.scala
+++ b/spark/src/test/scala/org/apache/comet/CometArrayExpressionSuite.scala
@@ -521,6 +521,43 @@ class CometArrayExpressionSuite extends CometTestBase with AdaptiveSparkPlanHelp
     }
   }
 
+  test("arrays_overlap - null handling behavior verification") {
+    withSQLConf(CometConf.getExprAllowIncompatConfigKey(classOf[ArraysOverlap]) -> "true") {
+      withTempDir { dir =>
+        withTempView("t1") {
+          val path = new Path(dir.toURI.toString, "test.parquet")
+          makeParquetFileAllPrimitiveTypes(path, dictionaryEnabled = false, 100)
+          spark.read.parquet(path.toString).createOrReplaceTempView("t1")
+
+          // Test case 1: Common element exists - should return true
+          checkSparkAnswerAndOperator(sql(
+            "SELECT arrays_overlap(array(1, 2, 3), array(3, 4, 5)) from t1 limit 1"))
+
+          // Test case 2: No common elements, no nulls - should return false
+          checkSparkAnswerAndOperator(sql(
+            "SELECT arrays_overlap(array(1, 2), array(3, 4)) from t1 limit 1"))
+
+          // Test case 3: No common elements, but null exists - Spark returns null (three-valued logic)
+          // This is the key incompatibility case documented in issue #3175
+          checkSparkAnswerAndOperator(sql(
+            "SELECT arrays_overlap(array(1, null, 3), array(4, 5)) from t1 limit 1"))
+
+          // Test case 4: Common element exists even with null - should return true
+          checkSparkAnswerAndOperator(sql(
+            "SELECT arrays_overlap(array(1, null, 3), array(1, 4)) from t1 limit 1"))
+
+          // Test case 5: Both arrays have null but no common non-null elements
+          checkSparkAnswerAndOperator(sql(
+            "SELECT arrays_overlap(array(1, null), array(2, null)) from t1 limit 1"))
+
+          // Test case 6: Empty arrays
+          checkSparkAnswerAndOperator(sql(
+            "SELECT arrays_overlap(array(), array(1, 2)) from t1 limit 1"))
+        }
+      }
+    }
+  }
+
   test("array_compact") {
     // TODO fix for Spark 4.0.0
     assume(!isSpark40Plus)