diff --git a/sql/core/src/test/resources/sql-tests/inputs/udf/udf-except.sql b/sql/core/src/test/resources/sql-tests/inputs/udf/udf-except.sql
new file mode 100644
index 000000000000..17e24880ea1b
--- /dev/null
+++ b/sql/core/src/test/resources/sql-tests/inputs/udf/udf-except.sql
@@ -0,0 +1,59 @@
+-- This test file was converted from except.sql.
+-- Tests different scenarios of except operation
+create temporary view t1 as select * from values
+  ("one", 1),
+  ("two", 2),
+  ("three", 3),
+  ("one", NULL)
+  as t1(k, v);
+
+create temporary view t2 as select * from values
+  ("one", 1),
+  ("two", 22),
+  ("one", 5),
+  ("one", NULL),
+  (NULL, 5)
+  as t2(k, v);
+
+
+-- Except operation that will be replaced by left anti join
+SELECT udf(k), udf(v) FROM t1 EXCEPT SELECT udf(k), udf(v) FROM t2;
+
+
+-- Except operation that will be replaced by Filter: SPARK-22181
+SELECT * FROM t1 EXCEPT SELECT * FROM t1 where udf(v) <> 1 and v <> udf(2);
+
+
+-- Except operation that will be replaced by Filter: SPARK-22181
+SELECT * FROM t1 where udf(v) <> 1 and v <> udf(22) EXCEPT SELECT * FROM t1 where udf(v) <> 2 and v >= udf(3);
+
+
+-- Except operation that will be replaced by Filter: SPARK-22181
+SELECT t1.* FROM t1, t2 where t1.k = t2.k
+EXCEPT
+SELECT t1.* FROM t1, t2 where t1.k = t2.k and t1.k != udf('one');
+
+
+-- Except operation that will be replaced by left anti join
+SELECT * FROM t2 where v >= udf(1) and udf(v) <> 22 EXCEPT SELECT * FROM t1;
+
+
+-- Except operation that will be replaced by left anti join
+SELECT (SELECT min(udf(k)) FROM t2 WHERE t2.k = t1.k) min_t2 FROM t1
+MINUS
+SELECT (SELECT udf(min(k)) FROM t2) abs_min_t2 FROM t1 WHERE  t1.k = udf('one');
+
+
+-- Except operation that will be replaced by left anti join
+--- [SPARK-28441] udf(max(udf(column))) throws java.lang.UnsupportedOperationException: Cannot evaluate expression: udf(null)
+--- SELECT t1.k
+--- FROM   t1
+--- WHERE  t1.v <= (SELECT   udf(max(udf(t2.v)))
+---                 FROM     t2
+---                 WHERE    udf(t2.k) = udf(t1.k))
+--- MINUS
+--- SELECT t1.k
+--- FROM   t1
+--- WHERE  udf(t1.v) >= (SELECT   min(udf(t2.v))
+---                 FROM     t2
+---                 WHERE    t2.k = t1.k);
diff --git a/sql/core/src/test/resources/sql-tests/results/udf/udf-except.sql.out b/sql/core/src/test/resources/sql-tests/results/udf/udf-except.sql.out
new file mode 100644
index 000000000000..cb8a4e84a95c
--- /dev/null
+++ b/sql/core/src/test/resources/sql-tests/results/udf/udf-except.sql.out
@@ -0,0 +1,87 @@
+-- Automatically generated by SQLQueryTestSuite
+-- Number of queries: 8
+
+
+-- !query 0
+create temporary view t1 as select * from values
+  ("one", 1),
+  ("two", 2),
+  ("three", 3),
+  ("one", NULL)
+  as t1(k, v)
+-- !query 0 schema
+struct<>
+-- !query 0 output
+
+
+
+-- !query 1
+create temporary view t2 as select * from values
+  ("one", 1),
+  ("two", 22),
+  ("one", 5),
+  ("one", NULL),
+  (NULL, 5)
+  as t2(k, v)
+-- !query 1 schema
+struct<>
+-- !query 1 output
+
+
+
+-- !query 2
+SELECT udf(k), udf(v) FROM t1 EXCEPT SELECT udf(k), udf(v) FROM t2
+-- !query 2 schema
+struct<CAST(udf(cast(k as string)) AS STRING):string,CAST(udf(cast(v as string)) AS INT):int>
+-- !query 2 output
+three	3
+two	2
+
+
+-- !query 3
+SELECT * FROM t1 EXCEPT SELECT * FROM t1 where udf(v) <> 1 and v <> udf(2)
+-- !query 3 schema
+struct<k:string,v:int>
+-- !query 3 output
+one	1
+one	NULL
+two	2
+
+
+-- !query 4
+SELECT * FROM t1 where udf(v) <> 1 and v <> udf(22) EXCEPT SELECT * FROM t1 where udf(v) <> 2 and v >= udf(3)
+-- !query 4 schema
+struct<k:string,v:int>
+-- !query 4 output
+two	2
+
+
+-- !query 5
+SELECT t1.* FROM t1, t2 where t1.k = t2.k
+EXCEPT
+SELECT t1.* FROM t1, t2 where t1.k = t2.k and t1.k != udf('one')
+-- !query 5 schema
+struct<k:string,v:int>
+-- !query 5 output
+one	1
+one	NULL
+
+
+-- !query 6
+SELECT * FROM t2 where v >= udf(1) and udf(v) <> 22 EXCEPT SELECT * FROM t1
+-- !query 6 schema
+struct<k:string,v:int>
+-- !query 6 output
+NULL	5
+one	5
+
+
+-- !query 7
+SELECT (SELECT min(udf(k)) FROM t2 WHERE t2.k = t1.k) min_t2 FROM t1
+MINUS
+SELECT (SELECT udf(min(k)) FROM t2) abs_min_t2 FROM t1 WHERE  t1.k = udf('one')
+-- !query 7 schema
+struct<min_t2:string>
+-- !query 7 output
+NULL
+two