diff --git a/packages/vite/src/node/ssr/__tests__/fixtures/multi-source-sourcemaps/dist.js b/packages/vite/src/node/ssr/__tests__/fixtures/multi-source-sourcemaps/dist.js
new file mode 100644
index 00000000000000..270580dfd19fbe
--- /dev/null
+++ b/packages/vite/src/node/ssr/__tests__/fixtures/multi-source-sourcemaps/dist.js
@@ -0,0 +1,11 @@
+// nested-directory/nested-file.js
+var nested_file_default =
+  'Nested file will trigger edge case that used to break sourcemaps'
+
+// entrypoint.js
+function entrypoint() {
+  console.log(nested_file_default)
+  throw new Error('Hello world')
+}
+export { entrypoint }
+//# sourceMappingURL=dist.js.map
diff --git a/packages/vite/src/node/ssr/__tests__/fixtures/multi-source-sourcemaps/dist.js.map b/packages/vite/src/node/ssr/__tests__/fixtures/multi-source-sourcemaps/dist.js.map
new file mode 100644
index 00000000000000..b7c04059a25172
--- /dev/null
+++ b/packages/vite/src/node/ssr/__tests__/fixtures/multi-source-sourcemaps/dist.js.map
@@ -0,0 +1,7 @@
+{
+  "version": 3,
+  "sources": ["nested-directory/nested-file.js", "entrypoint.js"],
+  "sourcesContent": ["export default 'Nested file will trigger edge case that used to break sourcemaps'\n", "/*\n * You can rebuild this with:\n * - rm -f ./dist.js ./dist.js.map\n * - npx esbuild --bundle entrypoint.js --outfile=dist.js --sourcemap --format=esm\n */\n\nimport nested from './nested-directory/nested-file'\n\nexport function entrypoint() {\n  console.log(nested)\n  throw new Error('Hello world')\n}\n"],
+  "mappings": ";AAAA,IAAO,sBAAQ;;;ACQR,SAAS,aAAa;AAC3B,UAAQ,IAAI,mBAAM;AAClB,QAAM,IAAI,MAAM,aAAa;AAC/B;",
+  "names": []
+}
diff --git a/packages/vite/src/node/ssr/__tests__/fixtures/multi-source-sourcemaps/entrypoint.js b/packages/vite/src/node/ssr/__tests__/fixtures/multi-source-sourcemaps/entrypoint.js
new file mode 100644
index 00000000000000..296dbdcd39cfa0
--- /dev/null
+++ b/packages/vite/src/node/ssr/__tests__/fixtures/multi-source-sourcemaps/entrypoint.js
@@ -0,0 +1,12 @@
+/*
+ * You can rebuild this with:
+ * - rm -f ./dist.js ./dist.js.map
+ * - npx esbuild --bundle entrypoint.js --outfile=dist.js --sourcemap --format=esm
+ */
+
+import nested from './nested-directory/nested-file'
+
+export function entrypoint() {
+  console.log(nested)
+  throw new Error('Hello world')
+}
diff --git a/packages/vite/src/node/ssr/__tests__/fixtures/multi-source-sourcemaps/nested-directory/nested-file.js b/packages/vite/src/node/ssr/__tests__/fixtures/multi-source-sourcemaps/nested-directory/nested-file.js
new file mode 100644
index 00000000000000..83bb722b8fe67c
--- /dev/null
+++ b/packages/vite/src/node/ssr/__tests__/fixtures/multi-source-sourcemaps/nested-directory/nested-file.js
@@ -0,0 +1 @@
+export default 'Nested file will trigger edge case that used to break sourcemaps'
diff --git a/packages/vite/src/node/ssr/__tests__/ssrTransform.spec.ts b/packages/vite/src/node/ssr/__tests__/ssrTransform.spec.ts
index 0bd938cdd46e0a..2106788de1b2b1 100644
--- a/packages/vite/src/node/ssr/__tests__/ssrTransform.spec.ts
+++ b/packages/vite/src/node/ssr/__tests__/ssrTransform.spec.ts
@@ -441,6 +441,31 @@ test('sourcemap with multiple sources', async () => {
   }
 })
 
+test('sourcemap with multiple sources and nested paths', async () => {
+  const code = readFixture('dist.js')
+  const map = readFixture('dist.js.map')
+
+  const result = await ssrTransform(code, JSON.parse(map), '', code)
+  assert(result?.map)
+
+  const { sources } = result.map as SourceMap
+  expect(sources).toMatchInlineSnapshot(`
+    [
+      "nested-directory/nested-file.js",
+      "entrypoint.js",
+    ]
+  `)
+
+  function readFixture(filename: string) {
+    const url = new URL(
+      `./fixtures/multi-source-sourcemaps/${filename}`,
+      import.meta.url,
+    )
+
+    return readFileSync(fileURLToPath(url), 'utf8')
+  }
+})
+
 test('overwrite bindings', async () => {
   expect(
     await ssrTransformSimpleCode(
diff --git a/packages/vite/src/node/ssr/ssrTransform.ts b/packages/vite/src/node/ssr/ssrTransform.ts
index a03eb7266d9d18..f075c00368731c 100644
--- a/packages/vite/src/node/ssr/ssrTransform.ts
+++ b/packages/vite/src/node/ssr/ssrTransform.ts
@@ -346,6 +346,10 @@ async function ssrTransformScript(
   })
 
   let map = s.generateMap({ hires: 'boundary' })
+  map.sources = [path.basename(url)]
+  // needs to use originalCode instead of code
+  // because code might be already transformed even if map is null
+  map.sourcesContent = [originalCode]
   if (
     inMap &&
     inMap.mappings &&
@@ -353,18 +357,9 @@ async function ssrTransformScript(
     inMap.sources.length > 0
   ) {
     map = combineSourcemaps(url, [
-      {
-        ...map,
-        sources: inMap.sources,
-        sourcesContent: inMap.sourcesContent,
-      } as RawSourceMap,
+      map as RawSourceMap,
       inMap as RawSourceMap,
     ]) as SourceMap
-  } else {
-    map.sources = [path.basename(url)]
-    // needs to use originalCode instead of code
-    // because code might be already transformed even if map is null
-    map.sourcesContent = [originalCode]
   }
 
   return {