diff --git a/framework/db/schema/mssql/CMssqlCommandBuilder.php b/framework/db/schema/mssql/CMssqlCommandBuilder.php
index b5ddfe543..4b2263d96 100644
--- a/framework/db/schema/mssql/CMssqlCommandBuilder.php
+++ b/framework/db/schema/mssql/CMssqlCommandBuilder.php
@@ -149,6 +149,32 @@ class CMssqlCommandBuilder extends CDbCommandBuilder
 	}
 
 	/**
+	 * Apply limit and offset to sql query
+	 * @param string $sql SQL query string.
+	 * @param integer $limit maximum number of rows, -1 to ignore limit.
+	 * @param integer $offset row offset, -1 to ignore offset.
+	 * @return string SQL with limit and offset.
+     * @see https://github.com/yiisoft/yii/issues/4491
+	 */
+	public function applyLimit($sql, $limit, $offset)
+	{
+		$limit = $limit!==null ? (int)$limit : -1;
+		$offset = $offset!==null ? (int)$offset : -1;
+
+		if($limit <= 0 && $offset <=0) // no limit, no offset
+			return $sql;
+		if($limit > 0 && $offset <= 0) // only limit
+			return preg_replace('/^([\s(])*SELECT( DISTINCT)?(?!\s*TOP\s*\()/i',"\\1SELECT\\2 TOP $limit", $sql);
+
+		if(version_compare($this->dbConnection->getServerVersion(), '11', '<'))
+			return $this->oldRewriteLimitOffsetSql($sql, $limit, $offset);
+		else
+			return $this->newRewriteLimitOffsetSql($sql, $limit, $offset);
+	}
+
+	/**
+	 * Rewrite sql to apply $limit and $offset for MSSQL database version 10 (2008) and lower.
+	 *
 	 * This is a port from Prado Framework.
 	 *
 	 * Overrides parent implementation. Alters the sql to apply $limit and $offset.
@@ -185,50 +211,18 @@ class CMssqlCommandBuilder extends CDbCommandBuilder
 	 *   </li>
 	 * </ul>
 	 *
-	 * @param string $sql SQL query string.
-	 * @param integer $limit maximum number of rows, -1 to ignore limit.
-	 * @param integer $offset row offset, -1 to ignore offset.
-	 * @return string SQL with limit and offset.
-	 *
-	 * @author Wei Zhuo <weizhuo[at]gmail[dot]com>
-	 */
-	public function applyLimit($sql, $limit, $offset)
-	{
-		$limit = $limit!==null ? (int)$limit : -1;
-		$offset = $offset!==null ? (int)$offset : -1;
-		if ($limit > 0 && $offset <= 0) //just limit
-			$sql = preg_replace('/^([\s(])*SELECT( DISTINCT)?(?!\s*TOP\s*\()/i',"\\1SELECT\\2 TOP $limit", $sql);
-		elseif($limit > 0 && $offset > 0)
-			$sql = $this->rewriteLimitOffsetSql($sql, $limit,$offset);
-		return $sql;
-	}
-
-	/**
 	 * @param string $sql sql query
-	 * @param integer $limit $limit > 0
-	 * @param integer $offset $offset > 0
+	 * @param integer $limit $limit
+	 * @param integer $offset $offset
 	 * @return string modified sql query applied with limit and offset.
-	 */
-	protected function rewriteLimitOffsetSql($sql, $limit, $offset)
-	{
-		if(version_compare($this->dbConnection->getServerVersion(), '11', '<'))
-			return $this->oldRewriteLimitOffsetSql($sql, $limit, $offset);
-		else
-			return $this->newRewriteLimitOffsetSql($sql, $limit, $offset);
-	}
-
-	/**
-	 * Rewrite sql to apply $limit > and $offset > 0 for MSSQL database version 10 (2008) and lower.
-	 * See https://troels.arvin.dk/db/rdbms/#select-limit-offset
-	 * @param string $sql sql query
-	 * @param integer $limit $limit > 0
-	 * @param integer $offset $offset > 0
-	 * @return string modified sql query applied with limit and offset.
-	 *
-	 * @author Wei Zhuo <weizhuo[at]gmail[dot]com>
+     * @see https://troels.arvin.dk/db/rdbms/#select-limit-offset
+     * @see https://github.com/yiisoft/yii/issues/4491
 	 */
 	protected function oldRewriteLimitOffsetSql($sql, $limit, $offset)
 	{
+		if ($limit <= 0) // Offset without limit has never worked for MSSQL 10 and older, see https://github.com/yiisoft/yii/pull/4501
+			return $sql;
+
 		$fetch = $limit+$offset;
 		$sql = preg_replace('/^([\s(])*SELECT( DISTINCT)?(?!\s*TOP\s*\()/i',"\\1SELECT\\2 TOP $fetch", $sql);
 		$ordering = $this->findOrdering($sql);
@@ -243,17 +237,21 @@ class CMssqlCommandBuilder extends CDbCommandBuilder
 	 * @see https://learn.microsoft.com/en-us/sql/t-sql/queries/select-order-by-clause-transact-sql?view=sql-server-ver15#using-offset-and-fetch-to-limit-the-rows-returned
 	 * @see https://github.com/yiisoft/yii/issues/4491
 	 * @param string $sql sql query
-	 * @param integer $limit $limit > 0
-	 * @param integer $offset $offset > 0
+	 * @param integer $limit $limit
+	 * @param integer $offset $offset
 	 * @return string modified sql query applied w th limit and offset.
 	 */
 	protected function newRewriteLimitOffsetSql($sql, $limit, $offset)
 	{
-		$order = $this->findOrdering($sql);
-		if(empty($order))
+		// ORDER BY is required when using OFFSET and FETCH
+		if(empty($this->findOrdering($sql)))
 			$sql .= " ORDER BY (SELECT NULL)";
 
-		$sql .= sprintf(" OFFSET %d ROWS FETCH NEXT %d ROWS ONLY", $offset, $limit);
+		$sql .= sprintf(" OFFSET %d ROWS", $offset);
+
+		if($limit > 0)
+			$sql .= sprintf(' FETCH NEXT %d ROWS ONLY', $limit);
+
 		return $sql;
 	}
 
diff --git a/tests/framework/db/schema/CMssqlCommandBuilderTest.php b/tests/framework/db/schema/CMssqlCommandBuilderTest.php
index 9b782e437..02a5cf876 100644
--- a/tests/framework/db/schema/CMssqlCommandBuilderTest.php
+++ b/tests/framework/db/schema/CMssqlCommandBuilderTest.php
@@ -36,10 +36,18 @@ class CMssqlCommandBuilderTest extends CTestCase
 		$this->db->method('getSchema')->willReturn($schema);
 	}
 
+	/**
+	 * Verify generated SQL for MSSQL 10 (2008) and older hasn't changed
+	 */
 	public function testCommandBuilderOldMssql()
 	{
 		$this->db->method('getServerVersion')->willReturn('10');
 
+		$command = $this->createFindCommand([
+			'limit'=>3,
+		]);
+		$this->assertEquals('SELECT TOP 3 * FROM [dbo].[posts] [t]', $command->text);
+
 		$command = $this->createFindCommand([
 			'select'=>'id, title',
 			'order'=>'title',
@@ -53,25 +61,52 @@ class CMssqlCommandBuilderTest extends CTestCase
 			'offset'=>3
 		]);
 		$this->assertEquals('SELECT * FROM (SELECT TOP 2 * FROM (SELECT TOP 5 * FROM [dbo].[posts] [t] ORDER BY id) as [__inner__] ORDER BY id DESC) as [__outer__] ORDER BY id ASC', $command->text);
+
+		$command = $this->createFindCommand([
+			'select'=>'title',
+		]);
+		$this->assertEquals('SELECT title FROM [dbo].[posts] [t]', $command->text);
 	}
 
 	public function testCommandBuilderNewMssql()
 	{
 		$this->db->method('getServerVersion')->willReturn('11');
 
+		$command = $this->createFindCommand([
+			'limit'=>3,
+		]);
+		$this->assertEquals('SELECT TOP 3 * FROM [dbo].[posts] [t]', $command->text);
+
 		$command = $this->createFindCommand([
 			'select'=>'id, title',
 			'order'=>'title',
 			'limit'=>2,
-			'offset'=>3
+			'offset'=>3,
 		]);
 		$this->assertEquals('SELECT id, title FROM [dbo].[posts] [t] ORDER BY title OFFSET 3 ROWS FETCH NEXT 2 ROWS ONLY', $command->text);
 
 		$command = $this->createFindCommand([
 			'limit'=>2,
-			'offset'=>3
+			'offset'=>3,
 		]);
 		$this->assertEquals('SELECT * FROM [dbo].[posts] [t] ORDER BY id OFFSET 3 ROWS FETCH NEXT 2 ROWS ONLY', $command->text);
+
+
+		$command = $this->createFindCommand([
+			'select'=>'title',
+			'offset'=>3,
+		]);
+		$this->assertEquals('SELECT title FROM [dbo].[posts] [t] ORDER BY id OFFSET 3 ROWS', $command->text);
+
+		$command = $this->createFindCommand([
+			'offset'=>3,
+		]);
+		$this->assertEquals('SELECT * FROM [dbo].[posts] [t] ORDER BY id OFFSET 3 ROWS', $command->text);
+
+		$command = $this->createFindCommand([
+			'select'=>'title',
+		]);
+		$this->assertEquals('SELECT title FROM [dbo].[posts] [t]', $command->text);
 	}
 
 	/**