Git represents branches as pointers to the latest commit in that branch. If you haven’t created a commit yet, there’s nothing for that branch to point to. So you can’t really create branches until you have at least one commit.
Git allows to create a empty branch but its not common way of using Git.
First create create an empty Git repository by using following command:
$ git init
To create empty branch use following command:
$ git commit --allow-empty -m "initial commit for empty brach"
After running above command it will create a master branch, run following command to conform:
$ git branch