diff --git a/packages/coverage-v8/src/provider.ts b/packages/coverage-v8/src/provider.ts
index 308b96b7f..bea15a123 100644
--- a/packages/coverage-v8/src/provider.ts
+++ b/packages/coverage-v8/src/provider.ts
@@ -257,6 +257,19 @@ export class V8CoverageProvider extends BaseCoverageProvider implements Coverage
           return true
         }
 
+        // SSR transformed import binding
+        if (
+          type === 'statement'
+          && node.type === 'VariableDeclarator'
+          && node.init
+          && node.init.type === 'MemberExpression'
+          && node.init.object.type === 'MemberExpression'
+          && node.init.object.object.type === 'Identifier'
+          && node.init.object.object.name.startsWith('__vite_ssr_import_')
+        ) {
+          return true
+        }
+
         // SSR transformed exports vite@>6.3.5
         if (
           type === 'statement'
diff --git a/test/coverage-test/fixtures/src/node-built-ins.ts b/test/coverage-test/fixtures/src/node-built-ins.ts
new file mode 100644
index 000000000..b7ad7246a
--- /dev/null
+++ b/test/coverage-test/fixtures/src/node-built-ins.ts
@@ -0,0 +1,5 @@
+import { randomUUID } from "node:crypto";
+
+export function makeId(): string {
+  return randomUUID();
+}
diff --git a/test/coverage-test/fixtures/test/vite-ssr-imports.test.ts b/test/coverage-test/fixtures/test/vite-ssr-imports.test.ts
new file mode 100644
index 000000000..bba5efc85
--- /dev/null
+++ b/test/coverage-test/fixtures/test/vite-ssr-imports.test.ts
@@ -0,0 +1,6 @@
+import { expect, test } from 'vitest'
+import { makeId } from '../src/node-built-ins'
+
+test('makeId', () => {
+  expect(makeId()).toBeTypeOf('string')
+})
diff --git a/test/coverage-test/test/results-snapshot.test.ts b/test/coverage-test/test/results-snapshot.test.ts
index e34b548de..adb8d235a 100644
--- a/test/coverage-test/test/results-snapshot.test.ts
+++ b/test/coverage-test/test/results-snapshot.test.ts
@@ -1,5 +1,5 @@
 import { expect } from 'vitest'
-import { readCoverageMap, runVitest, test } from '../utils'
+import { isBrowser, readCoverageMap, runVitest, test } from '../utils'
 
 test('coverage results matches snapshot', async () => {
   await runVitest({
@@ -68,3 +68,41 @@ test('coverage results matches snapshot', async () => {
     }
   `)
 })
+
+test.for(['node', 'jsdom'] as const)('vite SSR generated code ignored in { environment: %s }', async (environment, { skip }) => {
+  skip(isBrowser(), 'SSR not relevant to browser environment')
+
+  await runVitest({
+    include: ['fixtures/test/vite-ssr-imports.test.ts'],
+    environment,
+    coverage: { reporter: 'json',
+    },
+  })
+
+  const coverageMap = await readCoverageMap()
+  const fileCoverages = coverageMap.files().map(file => coverageMap.fileCoverageFor(file))
+
+  expect(fileCoverages).toMatchInlineSnapshot(`
+    {
+      "<process-cwd>/fixtures/src/node-built-ins.ts": {
+        "branches": "0/0 (100%)",
+        "functions": "1/1 (100%)",
+        "lines": "1/1 (100%)",
+        "statements": "1/1 (100%)",
+      },
+    }
+  `)
+
+  const lineCoverages = coverageMap.files().reduce((all, file) => ({
+    [file]: coverageMap.fileCoverageFor(file).getLineCoverage(),
+    ...all,
+  }), {})
+
+  expect(lineCoverages).toMatchInlineSnapshot(`
+    {
+      "<process-cwd>/fixtures/src/node-built-ins.ts": {
+        "4": 1,
+      },
+    }
+  `)
+})