diff --git a/src/migration.ts b/src/migration.ts
index 6d5a26d..86ad7e6 100644
--- a/src/migration.ts
+++ b/src/migration.ts
@@ -132,7 +132,7 @@ export async function compileIncludes(
   content: string,
   processedFiles: ReadonlySet<string>,
 ): Promise<string> {
-  const regex = /^--!include[ \t]+(.*\.sql)[ \t]*$/gm;
+  const regex = /^--![ \t]*include[ \t]+(.*\.sql)[ \t]*$/gm;
 
   // Find all includes in this `content`
   const matches = [...content.matchAll(regex)];