diff --git a/packages/relay/src/lib/factories/transactionReceiptFactory.ts b/packages/relay/src/lib/factories/transactionReceiptFactory.ts
index c7d3eaa65a..33e66272c9 100644
--- a/packages/relay/src/lib/factories/transactionReceiptFactory.ts
+++ b/packages/relay/src/lib/factories/transactionReceiptFactory.ts
@@ -30,7 +30,7 @@ interface IRegularTransactionReceiptParams {
   from: string;
   logs: Log[];
   receiptResponse: any;
-  to: string;
+  to: string | null;
 }
 
 /**
@@ -68,16 +68,44 @@ class TransactionReceiptFactory {
   /**
    * Creates a regular transaction receipt from mirror node contract result data
    *
+   * Handles the correction of transaction receipt `to` field for contract creation transactions.
+   *
+   * This logic addresses a discrepancy between Hedera and standard Ethereum behavior regarding
+   * the `to` field in transaction receipts. When a smart contract is deployed:
+   *
+   * 1. In standard Ethereum JSON-RPC, if the original transaction had a null `to` field
+   *    (contract creation), the transaction receipt also reports a null `to` field.
+   *
+   * 2. Hedera Mirror Node, however, automatically populates the `to` field with the
+   *    address of the newly created contract.
+   *
+   * The code checks if a contract was directly created by the transaction (rather than created by
+   * another contract) by checking if the contract's ID appears in the `created_contract_ids` array.
+   * If so, it resets the `to` field to null to match standard Ethereum JSON-RPC behavior.
+   *
+   * This ensures compatibility with Ethereum tooling that expects standard transaction receipt formats.
+   * The handling covers various scenarios:
+   *
+   * - Direct contract deployment (empty `to` field)
+   * - Contract creation via factory contracts
+   * - Method calls that don't create contracts
+   * - Transactions with populated `to` fields that create child contracts
+   *
    * @param params Parameters required to create a regular transaction receipt
    * @param resolveEvmAddressFn Function to resolve EVM addresses
    * @returns {ITransactionReceipt} Transaction receipt for the regular transaction
    */
   public static createRegularReceipt(params: IRegularTransactionReceiptParams): ITransactionReceipt {
-    const { receiptResponse, effectiveGas, from, logs, to } = params;
+    const { receiptResponse, effectiveGas, from, logs } = params;
+    let { to } = params;
 
     // Determine contract address if it exists
     const contractAddress = TransactionReceiptFactory.getContractAddressFromReceipt(receiptResponse);
 
+    if (receiptResponse.created_contract_ids.includes(receiptResponse.contract_id)) {
+      to = null;
+    }
+
     // Create the receipt object
     const receipt: ITransactionReceipt = {
       blockHash: toHash32(receiptResponse.block_hash),
diff --git a/packages/relay/src/lib/services/ethService/blockService/BlockService.ts b/packages/relay/src/lib/services/ethService/blockService/BlockService.ts
index e2f1d6cd67..d97b20840e 100644
--- a/packages/relay/src/lib/services/ethService/blockService/BlockService.ts
+++ b/packages/relay/src/lib/services/ethService/blockService/BlockService.ts
@@ -168,11 +168,13 @@ export class BlockService implements IBlockService {
         }
         return null;
       }
+
       contractResult.logs = logsByHash.get(contractResult.hash) || [];
       const [from, to] = await Promise.all([
         this.common.resolveEvmAddress(contractResult.from, requestDetails),
-        this.common.resolveEvmAddress(contractResult.to, requestDetails),
+        contractResult.to === null ? null : this.common.resolveEvmAddress(contractResult.to, requestDetails),
       ]);
+
       const transactionReceiptParams: IRegularTransactionReceiptParams = {
         effectiveGas,
         from,
diff --git a/packages/relay/src/lib/services/ethService/transactionService/ITransactionService.ts b/packages/relay/src/lib/services/ethService/transactionService/ITransactionService.ts
index 72d4a8a33f..53ee72af89 100644
--- a/packages/relay/src/lib/services/ethService/transactionService/ITransactionService.ts
+++ b/packages/relay/src/lib/services/ethService/transactionService/ITransactionService.ts
@@ -2,7 +2,7 @@
 
 import { JsonRpcError } from '../../../errors/JsonRpcError';
 import { Transaction } from '../../../model';
-import { RequestDetails } from '../../../types';
+import { ITransactionReceipt, RequestDetails } from '../../../types';
 
 export interface ITransactionService {
   getTransactionByBlockHashAndIndex(
@@ -19,7 +19,7 @@ export interface ITransactionService {
 
   getTransactionByHash(hash: string, requestDetails: RequestDetails): Promise<Transaction | null>;
 
-  getTransactionReceipt(hash: string, requestDetails: RequestDetails): Promise<any>;
+  getTransactionReceipt(hash: string, requestDetails: RequestDetails): Promise<ITransactionReceipt | null>;
 
   sendRawTransaction(transaction: string, requestDetails: RequestDetails): Promise<string | JsonRpcError>;
 
diff --git a/packages/relay/src/lib/services/ethService/transactionService/TransactionService.ts b/packages/relay/src/lib/services/ethService/transactionService/TransactionService.ts
index 643c2e76a8..d81d32fb9e 100644
--- a/packages/relay/src/lib/services/ethService/transactionService/TransactionService.ts
+++ b/packages/relay/src/lib/services/ethService/transactionService/TransactionService.ts
@@ -432,6 +432,7 @@ export class TransactionService implements ITransactionService {
       this.common.resolveEvmAddress(receiptResponse.from, requestDetails),
       this.common.resolveEvmAddress(receiptResponse.to, requestDetails),
     ]);
+
     const transactionReceiptParams: IRegularTransactionReceiptParams = {
       effectiveGas,
       from,
diff --git a/packages/relay/src/lib/types/ITransactionReceipt.ts b/packages/relay/src/lib/types/ITransactionReceipt.ts
index 90808b48b9..48ff299efd 100644
--- a/packages/relay/src/lib/types/ITransactionReceipt.ts
+++ b/packages/relay/src/lib/types/ITransactionReceipt.ts
@@ -14,7 +14,7 @@ export interface ITransactionReceipt {
   logsBloom: string;
   root: string;
   status: string;
-  to: string;
+  to: string | null;
   transactionHash: string;
   transactionIndex: string | null;
   type: string | null;
diff --git a/packages/relay/tests/lib/eth/eth_getBlockReceipts.spec.ts b/packages/relay/tests/lib/eth/eth_getBlockReceipts.spec.ts
index 0f90ff6514..b3b0a90c00 100644
--- a/packages/relay/tests/lib/eth/eth_getBlockReceipts.spec.ts
+++ b/packages/relay/tests/lib/eth/eth_getBlockReceipts.spec.ts
@@ -214,6 +214,108 @@ describe('@ethGetBlockReceipts using MirrorNode', async function () {
       expect(receipts[1].transactionHash).to.equal(defaultLogs1[0].transaction_hash);
       expect(receipts[1].transactionHash).to.equal(defaultLogs1[1].transaction_hash);
     });
+
+    it('should handle null to field for contract creation transactions', async function () {
+      const contractCreationResults = {
+        results: [
+          {
+            ...results[0],
+            to: null,
+            created_contract_ids: ['0.0.1234'],
+            contract_id: '0.0.1234',
+            address: '0xnewlyCreatedContractAddress',
+          },
+        ],
+        links: { next: null },
+      };
+
+      setupStandardResponses({
+        [CONTRACT_RESULTS_WITH_FILTER_URL_2]: contractCreationResults,
+      });
+
+      const resolveEvmAddressStub = sinon.stub(ethImpl['common'], 'resolveEvmAddress');
+      resolveEvmAddressStub.withArgs(results[0].from, sinon.match.any).resolves('0xresolvedFromAddress');
+
+      const receipts = await ethImpl.getBlockReceipts(BLOCK_HASH, requestDetails);
+
+      expect(receipts).to.exist;
+      expect(receipts.length).to.equal(1);
+      expect(receipts[0].from).to.equal('0xresolvedFromAddress');
+      expect(receipts[0].to).to.equal(null);
+      expect(receipts[0].contractAddress).to.not.equal(null);
+
+      expect(resolveEvmAddressStub.calledWith(undefined, sinon.match.any)).to.be.false;
+
+      resolveEvmAddressStub.restore();
+    });
+
+    it('should set to field to null when contract is in created_contract_ids', async function () {
+      const contractId = '0.0.1234';
+      const contractCreationResults = {
+        results: [
+          {
+            ...results[0],
+            to: '0xoriginalToAddress',
+            created_contract_ids: [contractId],
+            contract_id: contractId,
+          },
+        ],
+        links: { next: null },
+      };
+
+      setupStandardResponses({
+        [CONTRACT_RESULTS_WITH_FILTER_URL_2]: contractCreationResults,
+      });
+
+      const resolveEvmAddressStub = sinon.stub(ethImpl['common'], 'resolveEvmAddress');
+      resolveEvmAddressStub.withArgs(results[0].from, sinon.match.any).resolves('0xresolvedFromAddress');
+      resolveEvmAddressStub.withArgs(undefined, sinon.match.any).resolves(null);
+
+      const receipts = await ethImpl.getBlockReceipts(BLOCK_HASH, requestDetails);
+
+      expect(receipts).to.exist;
+      expect(receipts.length).to.equal(1);
+      expect(receipts[0].from).to.equal('0xresolvedFromAddress');
+      expect(receipts[0].to).to.equal(null);
+
+      resolveEvmAddressStub.restore();
+    });
+
+    it('should keep original to field when contract is not in created_contract_ids', async function () {
+      const contractId = '0.0.1234';
+      const differentContractId = '0.0.5678';
+      const originalToAddress = '0xoriginalToAddress';
+      const resolvedToAddress = '0xresolvedToAddress';
+
+      const contractResults = {
+        results: [
+          {
+            ...results[0],
+            to: originalToAddress,
+            created_contract_ids: [differentContractId],
+            contract_id: contractId,
+          },
+        ],
+        links: { next: null },
+      };
+
+      setupStandardResponses({
+        [CONTRACT_RESULTS_WITH_FILTER_URL_2]: contractResults,
+      });
+
+      const resolveEvmAddressStub = sinon.stub(ethImpl['common'], 'resolveEvmAddress');
+      resolveEvmAddressStub.withArgs(results[0].from, sinon.match.any).resolves('0xresolvedFromAddress');
+      resolveEvmAddressStub.withArgs(originalToAddress, sinon.match.any).resolves(resolvedToAddress);
+
+      const receipts = await ethImpl.getBlockReceipts(BLOCK_HASH, requestDetails);
+
+      expect(receipts).to.exist;
+      expect(receipts.length).to.equal(1);
+      expect(receipts[0].from).to.equal('0xresolvedFromAddress');
+      expect(receipts[0].to).to.equal(resolvedToAddress);
+
+      resolveEvmAddressStub.restore();
+    });
   });
 
   describe('Error cases', () => {
diff --git a/packages/relay/tests/lib/eth/eth_getTransactionReceipt.spec.ts b/packages/relay/tests/lib/eth/eth_getTransactionReceipt.spec.ts
index 4ab8c4c9ce..a32cc7a8a1 100644
--- a/packages/relay/tests/lib/eth/eth_getTransactionReceipt.spec.ts
+++ b/packages/relay/tests/lib/eth/eth_getTransactionReceipt.spec.ts
@@ -315,8 +315,10 @@ describe('@ethGetTransactionReceipt eth_getTransactionReceipt tests', async func
     }
   });
 
-  it('valid receipt on cache match', async function() {
-    const cacheKey = `${constants.CACHE_KEY.ETH_GET_TRANSACTION_RECEIPT.replace('eth_', '')}_${defaultDetailedContractResultByHash.hash}`;
+  it('valid receipt on cache match', async function () {
+    const cacheKey = `${constants.CACHE_KEY.ETH_GET_TRANSACTION_RECEIPT.replace('eth_', '')}_${
+      defaultDetailedContractResultByHash.hash
+    }`;
     const cacheReceipt = {
       blockHash: defaultDetailedContractResultByHash.block_hash,
       blockNumber: defaultDetailedContractResultByHash.block_number,
@@ -352,4 +354,21 @@ describe('@ethGetTransactionReceipt eth_getTransactionReceipt tests', async func
     expect(receipt.transactionHash).to.eq(cacheReceipt.transactionHash);
     expect(receipt.transactionIndex).to.eq(cacheReceipt.transactionIndex);
   });
+
+  it('should handle receipt with null "to" field', async function () {
+    const contractResultWithNullTo = {
+      ...defaultDetailedContractResultByHash,
+      to: null,
+    };
+
+    const uniqueTxHash = '0x17cad7b827375d12d73af57b6a3e84353645fd31305ea58ff52dda53ec640533';
+
+    restMock.onGet(`contracts/results/${uniqueTxHash}`).reply(200, JSON.stringify(contractResultWithNullTo));
+    restMock.onGet(`contracts/${defaultDetailedContractResultByHash.created_contract_ids[0]}`).reply(404);
+    stubBlockAndFeesFunc(sandbox);
+
+    const receipt = await ethImpl.getTransactionReceipt(uniqueTxHash, requestDetails);
+    expect(receipt).to.exist;
+    expect(receipt?.to).to.be.null;
+  });
 });
diff --git a/packages/server/tests/acceptance/rpc_batch1.spec.ts b/packages/server/tests/acceptance/rpc_batch1.spec.ts
index 97ebd233d5..13fd49e415 100644
--- a/packages/server/tests/acceptance/rpc_batch1.spec.ts
+++ b/packages/server/tests/acceptance/rpc_batch1.spec.ts
@@ -27,6 +27,7 @@ import RelayCalls from '../../tests/helpers/constants';
 import MirrorClient from '../clients/mirrorClient';
 import RelayClient from '../clients/relayClient';
 import ServicesClient from '../clients/servicesClient';
+import basicContractJson from '../contracts/Basic.json';
 import logsContractJson from '../contracts/Logs.json';
 // Local resources from contracts directory
 import parentContractJson from '../contracts/Parent.json';
@@ -822,6 +823,41 @@ describe('@api-batch-1 RPC Server Acceptance Tests', function () {
         ]);
       });
 
+      it('should execute "eth_getBlockReceipts" with contract deployment transaction showing null to field', async function () {
+        const contractDeployment = await Utils.deployContract(
+          basicContractJson.abi,
+          basicContractJson.bytecode,
+          accounts[0].wallet,
+        );
+        const basicContractTx = contractDeployment.deploymentTransaction();
+        if (!basicContractTx) {
+          throw new Error('Deployment transaction is null');
+        }
+        const receipt = await relay.pollForValidTransactionReceipt(basicContractTx.hash);
+
+        const deploymentBlock = await relay.call(
+          RelayCalls.ETH_ENDPOINTS.ETH_GET_BLOCK_BY_HASH,
+          [receipt.blockHash, false],
+          requestIdPrefix,
+        );
+
+        const res = await relay.call(
+          RelayCalls.ETH_ENDPOINTS.ETH_GET_BLOCK_RECEIPTS,
+          [deploymentBlock.hash],
+          requestIdPrefix,
+        );
+
+        const deploymentReceiptInBlock = res.find((receipt) => receipt.transactionHash === basicContractTx.hash);
+
+        expect(deploymentReceiptInBlock).to.exist;
+        expect(deploymentReceiptInBlock).to.have.property('to');
+        expect(deploymentReceiptInBlock.to).to.be.null;
+        expect(deploymentReceiptInBlock.contractAddress).to.not.be.null;
+        expect(deploymentReceiptInBlock.contractAddress.toLowerCase()).to.equal(
+          contractDeployment.target.toString().toLowerCase(),
+        );
+      });
+
       it('should return null for "eth_getBlockReceipts" when block is not found', async function () {
         const res = await relay.call(
           RelayCalls.ETH_ENDPOINTS.ETH_GET_BLOCK_RECEIPTS,
@@ -1087,6 +1123,30 @@ describe('@api-batch-1 RPC Server Acceptance Tests', function () {
         expect(res).to.be.null;
       });
 
+      it('should execute "eth_getTransactionReceipt" and set "to" field to null for direct contract deployment', async function () {
+        const basicContract = await Utils.deployContract(
+          basicContractJson.abi,
+          basicContractJson.bytecode,
+          accounts[0].wallet,
+        );
+
+        const contractDeploymentTx = basicContract.deploymentTransaction();
+        if (!contractDeploymentTx) {
+          throw new Error('Deployment transaction is null');
+        }
+        await relay.pollForValidTransactionReceipt(contractDeploymentTx.hash);
+
+        const contractDeploymentReceipt = await relay.call(
+          RelayCalls.ETH_ENDPOINTS.ETH_GET_TRANSACTION_RECEIPT,
+          [contractDeploymentTx.hash],
+          requestIdPrefix,
+        );
+
+        expect(contractDeploymentReceipt).to.exist;
+        expect(contractDeploymentReceipt.contractAddress).to.not.be.null;
+        expect(contractDeploymentReceipt.to).to.be.null;
+      });
+
       it('should fail "eth_sendRawTransaction" for transaction with incorrect chain_id', async function () {
         const transaction = {
           ...default155TransactionData,