diff --git a/packages/angular/build/src/builders/unit-test/runners/vitest/plugins.ts b/packages/angular/build/src/builders/unit-test/runners/vitest/plugins.ts
index 39d42c62d05d..6e621ecc588b 100644
--- a/packages/angular/build/src/builders/unit-test/runners/vitest/plugins.ts
+++ b/packages/angular/build/src/builders/unit-test/runners/vitest/plugins.ts
@@ -14,6 +14,7 @@ import path from 'node:path';
 import type {
   BrowserConfigOptions,
   InlineConfig,
+  ResolvedConfig,
   UserWorkspaceConfig,
   VitestPlugin,
 } from 'vitest/node';
@@ -112,8 +113,11 @@ export async function createVitestConfigPlugin(
         delete config.plugins;
       }
 
-      // Add browser source map support
-      if (browser || testConfig?.browser?.enabled) {
+      // Add browser source map support if coverage is enabled
+      if (
+        (browser || testConfig?.browser?.enabled) &&
+        (options.coverage.enabled || testConfig?.coverage?.enabled)
+      ) {
         projectPlugins.unshift(createSourcemapSupportPlugin());
         setupFiles.unshift('virtual:source-map-support');
       }
@@ -185,11 +189,15 @@ async function loadResultFile(file: ResultFile): Promise<string> {
 export function createVitestPlugins(pluginOptions: PluginOptions): VitestPlugins {
   const { workspaceRoot, buildResultFiles, testFileToEntryPoint } = pluginOptions;
   const isWindows = platform() === 'win32';
+  let vitestConfig: ResolvedConfig;
 
   return [
     {
       name: 'angular:test-in-memory-provider',
       enforce: 'pre',
+      configureVitest(context) {
+        vitestConfig = context.vitest.config;
+      },
       resolveId: (id, importer) => {
         // Fast path for test entry points.
         if (testFileToEntryPoint.has(id)) {
@@ -248,7 +256,7 @@ export function createVitestPlugins(pluginOptions: PluginOptions): VitestPlugins
         // If the module cannot be resolved from the build artifacts, let other plugins handle it.
         return undefined;
       },
-      load: async (id) => {
+      async load(id) {
         assert(buildResultFiles.size > 0, 'buildResult must be available for in-memory loading.');
 
         // Attempt to load as a source test file.
@@ -257,11 +265,14 @@ export function createVitestPlugins(pluginOptions: PluginOptions): VitestPlugins
         if (entryPoint) {
           outputPath = entryPoint + '.js';
 
-          // To support coverage exclusion of the actual test file, the virtual
-          // test entry point only references the built and bundled intermediate file.
-          return {
-            code: `import "./${outputPath}";`,
-          };
+          if (vitestConfig.coverage.enabled) {
+            // To support coverage exclusion of the actual test file, the virtual
+            // test entry point only references the built and bundled intermediate file.
+            // If vitest supported an "excludeOnlyAfterRemap" option, this could be removed completely.
+            return {
+              code: `import "./${outputPath}";`,
+            };
+          }
         } else {
           // Attempt to load as a built artifact.
           const relativePath = path.relative(workspaceRoot, id);
@@ -283,6 +294,17 @@ export function createVitestPlugins(pluginOptions: PluginOptions): VitestPlugins
           if (map) {
             if (!map.sources?.length && !map.sourcesContent?.length && !map.mappings) {
               map.sources = ['virtual:builder'];
+            } else if (!vitestConfig.coverage.enabled && Array.isArray(map.sources)) {
+              map.sources = (map.sources as string[]).map((source) => {
+                if (source.startsWith('angular:')) {
+                  return source;
+                }
+
+                // source is relative to the workspace root because the output file is at the root of the output.
+                const absoluteSource = path.join(workspaceRoot, source);
+
+                return toPosixPath(path.relative(path.dirname(id), absoluteSource));
+              });
             }
           }
 
diff --git a/tests/e2e/tests/vitest/node-sourcemaps.ts b/tests/e2e/tests/vitest/node-sourcemaps.ts
new file mode 100644
index 000000000000..8e317b2b72cf
--- /dev/null
+++ b/tests/e2e/tests/vitest/node-sourcemaps.ts
@@ -0,0 +1,37 @@
+import assert from 'node:assert/strict';
+import { applyVitestBuilder } from '../../utils/vitest';
+import { ng, noSilentNg } from '../../utils/process';
+import { writeFile } from '../../utils/fs';
+import { stripVTControlCharacters } from 'node:util';
+
+export default async function (): Promise<void> {
+  await applyVitestBuilder();
+  await ng('generate', 'component', 'my-comp');
+
+  // Add a failing test to verify source map support
+  await writeFile(
+    'src/app/failing.spec.ts',
+    `
+      describe('Failing Test', () => {
+        it('should fail', () => {
+          expect(true).toBe(false);
+        });
+      });
+    `,
+  );
+
+  try {
+    await noSilentNg('test', '--no-watch');
+    throw new Error('Expected "ng test" to fail.');
+  } catch (error: any) {
+    const stdout = stripVTControlCharacters(error.stdout || error.message);
+    // We expect the failure from failing.spec.ts
+    assert.match(stdout, /1 failed/, 'Expected 1 test to fail.');
+    // Check that the stack trace points to the correct file
+    assert.match(
+      stdout,
+      /\bsrc[\/\\]app[\/\\]failing\.spec\.ts:4:\d+/,
+      'Expected stack trace to point to the source file.',
+    );
+  }
+}