diff --git a/packages/vite/src/node/ssr/__tests__/ssrTransform.spec.ts b/packages/vite/src/node/ssr/__tests__/ssrTransform.spec.ts
index 59c45c93b16a9c..6eac047bdcc97f 100644
--- a/packages/vite/src/node/ssr/__tests__/ssrTransform.spec.ts
+++ b/packages/vite/src/node/ssr/__tests__/ssrTransform.spec.ts
@@ -421,6 +421,18 @@ test('rewrite variables in default value of destructuring params', async () => {
   expect(result?.deps).toEqual(['vue'])
 })
 
+// #23232
+test('rewrite imported binding used as a computed key of a defaulted destructuring param', async () => {
+  const result = await ssrTransformSimple(
+    `import { fn } from 'vue';function A({ [fn]: foo } = {}){ return { [fn]: foo }; }`,
+  )
+  expect(result?.code).toMatchInlineSnapshot(`
+    "const __vite_ssr_import_0__ = await __vite_ssr_import__("vue", {"importedNames":["fn"]});
+    function A({ [__vite_ssr_import_0__.fn]: foo } = {}){ return { [__vite_ssr_import_0__.fn]: foo }; }"
+  `)
+  expect(result?.deps).toEqual(['vue'])
+})
+
 test('do not rewrite when function declaration is in scope', async () => {
   const result = await ssrTransformSimple(
     `import { fn } from 'vue';function A(){ function fn() {}; return { fn }; }`,
diff --git a/packages/vite/src/node/ssr/ssrTransform.ts b/packages/vite/src/node/ssr/ssrTransform.ts
index 65a5c67da7905d..6d1781f5b63fb8 100644
--- a/packages/vite/src/node/ssr/ssrTransform.ts
+++ b/packages/vite/src/node/ssr/ssrTransform.ts
@@ -592,8 +592,17 @@ function walk(
                 return this.skip()
               }
               if (child.type !== 'Identifier') return
-              // do not record as scope variable if is a destructuring keyword
-              if (isStaticPropertyKey(child, parent)) return
+              // do not record as scope variable if it is a destructuring key
+              // (static or computed) rather than the bound value; a computed
+              // key like `{ [IMPORTED]: v } = {}` references an outer binding
+              // and must stay rewritable
+              if (
+                parent?.type === 'Property' &&
+                parent.key === child &&
+                parent.value !== child
+              ) {
+                return
+              }
               // do not record if this is a default value
               // assignment of a destructuring variable
               if (