diff --git a/packages/plugin-vue/src/index.ts b/packages/plugin-vue/src/index.ts
index b9f15b86..35afedbf 100644
--- a/packages/plugin-vue/src/index.ts
+++ b/packages/plugin-vue/src/index.ts
@@ -9,7 +9,6 @@ import type {
   SFCTemplateCompileOptions,
 } from 'vue/compiler-sfc'
 import type * as _compiler from 'vue/compiler-sfc'
-import type { ExistingRawSourceMap } from 'rollup'
 /* eslint-enable import/no-duplicates */
 import { computed, shallowRef } from 'vue'
 import { version } from '../package.json'
@@ -124,13 +123,6 @@ export default function vuePlugin(rawOptions: Options = {}): Plugin {
       ? () => options.value.customElement as boolean
       : createFilter(options.value.customElement),
   )
-  const refTransformFilter = computed(() =>
-    options.value.reactivityTransform === false
-      ? () => false
-      : options.value.reactivityTransform === true
-        ? createFilter(/\.(j|t)sx?$/, /node_modules/)
-        : createFilter(options.value.reactivityTransform),
-  )
 
   return {
     name: 'vite:vue',
@@ -255,19 +247,6 @@ export default function vuePlugin(rawOptions: Options = {}): Plugin {
       }
 
       if (!filter.value(filename) && !query.vue) {
-        if (
-          !query.vue &&
-          refTransformFilter.value(filename) &&
-          options.value.compiler.shouldTransformRef(code)
-        ) {
-          const result = options.value.compiler.transformRef(code, {
-            filename,
-            sourceMap: true,
-          })
-          return result as Omit<typeof result, 'map'> & {
-            map: ExistingRawSourceMap | null
-          }
-        }
         return
       }
 
diff --git a/playground/vue/Main.vue b/playground/vue/Main.vue
index fec9c40e..e7bc898a 100644
--- a/playground/vue/Main.vue
+++ b/playground/vue/Main.vue
@@ -24,7 +24,6 @@
   <Suspense>
     <AsyncComponent />
   </Suspense>
-  <ReactivityTransform :foo="time" />
   <SetupImportTemplate />
   <WorkerTest />
   <Url />
@@ -50,7 +49,6 @@ import Slotted from './Slotted.vue'
 import ScanDep from './ScanDep.vue'
 import TsImport from './TsImport.vue'
 import AsyncComponent from './AsyncComponent.vue'
-import ReactivityTransform from './ReactivityTransform.vue'
 import SetupImportTemplate from './setup-import-template/SetupImportTemplate.vue'
 import WorkerTest from './worker.vue'
 import { ref } from 'vue'
diff --git a/playground/vue/ReactivityTransform.vue b/playground/vue/ReactivityTransform.vue
deleted file mode 100644
index 0dc2b093..00000000
--- a/playground/vue/ReactivityTransform.vue
+++ /dev/null
@@ -1,12 +0,0 @@
-<script setup>
-const { foo: bar } = defineProps(['foo'])
-
-let a = $ref(0)
-const inc = () => a++
-</script>
-
-<template>
-  <h2>Reactivity Transform</h2>
-  <p>Prop foo: {{ bar }}</p>
-  <button class="ref-transform" @click="inc">{{ a }}</button>
-</template>
diff --git a/playground/vue/__tests__/vue.spec.ts b/playground/vue/__tests__/vue.spec.ts
index 2428e627..cfbed95d 100644
--- a/playground/vue/__tests__/vue.spec.ts
+++ b/playground/vue/__tests__/vue.spec.ts
@@ -268,14 +268,6 @@ describe('async component', () => {
   })
 })
 
-describe('ref transform', () => {
-  test('should work', async () => {
-    expect(await page.textContent('.ref-transform')).toMatch('0')
-    await page.click('.ref-transform')
-    expect(await page.textContent('.ref-transform')).toMatch('1')
-  })
-})
-
 describe('custom element', () => {
   test('should work', async () => {
     await page.click('.custom-element')
diff --git a/playground/vue/setup-import-template/SetupImportTemplate.vue b/playground/vue/setup-import-template/SetupImportTemplate.vue
index d7fb119e..cb91d27a 100644
--- a/playground/vue/setup-import-template/SetupImportTemplate.vue
+++ b/playground/vue/setup-import-template/SetupImportTemplate.vue
@@ -1,5 +1,6 @@
 <template src="./template.html"></template>
 <script setup>
-let count = $ref(0)
-const inc = () => count++
+import { ref } from 'vue'
+const count = ref(0)
+const inc = () => count.value++
 </script>