diff --git a/packages/vite-node/src/client.ts b/packages/vite-node/src/client.ts
index de78b7d6a012..e5d5f935bb97 100644
--- a/packages/vite-node/src/client.ts
+++ b/packages/vite-node/src/client.ts
@@ -207,12 +207,19 @@ export class ViteNodeRunner {
   }
 
   private async _resolveUrl(id: string, importee?: string): Promise<[url: string, fsPath: string]> {
-    if (!this.shouldResolveId(id))
-      return [id, id]
     // we don't pass down importee here, because otherwise Vite doesn't resolve it correctly
+    // should be checked before normalization, because it removes this prefix
     if (importee && id.startsWith(VALID_ID_PREFIX))
       importee = undefined
     id = normalizeRequestId(id, this.options.base)
+    // should be checked after normalization
+    // provide importer only for relative and absolute paths
+    // paths like "src/user" are valid for transformRequest, but they will be resolved incorrectly,
+    // if importer is provided - because they will be treated as relative to the importer instead of root
+    if (!id.startsWith('/') && !id.startsWith('./') && !id.startsWith('../'))
+      importee = undefined
+    if (!this.shouldResolveId(id))
+      return [id, id]
     const { path, exists } = toFilePath(id, this.root)
     if (!this.options.resolveId || exists)
       return [id, path]
diff --git a/packages/vitest/src/runtime/execute.ts b/packages/vitest/src/runtime/execute.ts
index e624057ee83a..de3c5bffe4b3 100644
--- a/packages/vitest/src/runtime/execute.ts
+++ b/packages/vitest/src/runtime/execute.ts
@@ -39,7 +39,7 @@ export class VitestRunner extends ViteNodeRunner {
     const environment = getCurrentEnvironment()
     // do not try and resolve node builtins in Node
     // import('url') returns Node internal even if 'url' package is installed
-    return environment === 'node' ? !isNodeBuiltin(id) : true
+    return environment === 'node' ? !isNodeBuiltin(id) : !id.startsWith('node:')
   }
 
   async resolveUrl(id: string, importee?: string) {
diff --git a/packages/vitest/src/runtime/loader.ts b/packages/vitest/src/runtime/loader.ts
index 00f7f2a3bc34..1191a3ce42d1 100644
--- a/packages/vitest/src/runtime/loader.ts
+++ b/packages/vitest/src/runtime/loader.ts
@@ -1,4 +1,4 @@
-import { pathToFileURL } from 'node:url'
+import { fileURLToPath, pathToFileURL } from 'node:url'
 import { readFile } from 'node:fs/promises'
 import { hasCJSSyntax, isNodeBuiltin } from 'mlly'
 import { normalizeModuleId } from 'vite-node/utils'
@@ -64,7 +64,7 @@ export const resolve: Resolver = async (url, context, next) => {
   }
   else {
     const { url: resolvedUrl, format } = await next(url, context, next)
-    filepath = new URL(resolvedUrl).pathname
+    filepath = fileURLToPath(resolvedUrl)
     result = {
       url: resolvedUrl,
       format,
diff --git a/test/core/test/imports.test.ts b/test/core/test/imports.test.ts
index 874f236b0c30..2fe0b6215d1d 100644
--- a/test/core/test/imports.test.ts
+++ b/test/core/test/imports.test.ts
@@ -46,6 +46,13 @@ test('dynamic absolute with extension mport works', async () => {
   expect(stringTimeoutMod).toBe(variableTimeoutMod)
 })
 
+test('dynamic baseUrl import works', async () => {
+  const staticMod = await import('./../src/timeout')
+  // @ts-expect-error there is no tsconfig in test/core to handle baseUrl
+  const dynamicMod = await import('src/timeout')
+  expect(staticMod).toBe(dynamicMod)
+})
+
 test('data with dynamic import works', async () => {
   const dataUri = 'data:text/javascript;charset=utf-8,export default "hi"'
   const { default: hi } = await import(dataUri)