How does SQL Server really store Nulls

Each row has a null bitmap for columns that allow nulls. If the row in that column is null then a bit in the bitmap is 1 else it’s 0.

For variable size datatypes the acctual size is 0 bytes.

For fixed size datatype the acctual size is the default datatype size in bytes set to default value (0 for numbers, ” for chars).

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