diff --git a/packages/angular/build/src/tools/babel/plugins/add-code-coverage.ts b/packages/angular/build/src/tools/babel/plugins/add-code-coverage.ts
deleted file mode 100644
index e549db97f8bb..000000000000
--- a/packages/angular/build/src/tools/babel/plugins/add-code-coverage.ts
+++ /dev/null
@@ -1,45 +0,0 @@
-/**
- * @license
- * Copyright Google LLC All Rights Reserved.
- *
- * Use of this source code is governed by an MIT-style license that can be
- * found in the LICENSE file at https://angular.dev/license
- */
-
-import { NodePath, PluginObject, PluginPass, types } from '@babel/core';
-import type { Visitor } from 'istanbul-lib-instrument';
-import assert from 'node:assert';
-
-/**
- * A babel plugin factory function for adding istanbul instrumentation.
- *
- * @returns A babel plugin object instance.
- */
-export default function (
-  programVisitor: typeof import('istanbul-lib-instrument').programVisitor,
-): PluginObject {
-  const visitors = new WeakMap<NodePath, Visitor>();
-
-  return {
-    visitor: {
-      Program: {
-        enter(path: NodePath<types.Program>, state: PluginPass) {
-          const visitor = programVisitor(types, state.filename, {
-            // Babel returns a Converter object from the `convert-source-map` package
-            inputSourceMap: (state.file.inputMap as undefined | { toObject(): object })?.toObject(),
-          });
-          visitors.set(path, visitor);
-
-          visitor.enter(path);
-        },
-        exit(path: NodePath<types.Program>) {
-          const visitor = visitors.get(path);
-          assert(visitor, 'Instrumentation visitor should always be present for program path.');
-
-          visitor.exit(path);
-          visitors.delete(path);
-        },
-      },
-    },
-  };
-}
diff --git a/packages/angular/build/src/tools/babel/plugins/types.d.ts b/packages/angular/build/src/tools/babel/plugins/types.d.ts
index 4ff052dcb136..aa1f40580491 100644
--- a/packages/angular/build/src/tools/babel/plugins/types.d.ts
+++ b/packages/angular/build/src/tools/babel/plugins/types.d.ts
@@ -7,14 +7,14 @@
  */
 
 declare module 'istanbul-lib-instrument' {
-  export interface Visitor {
-    enter(path: import('@babel/core').NodePath<types.Program>): void;
-    exit(path: import('@babel/core').NodePath<types.Program>): void;
+  export interface Instrumenter {
+    instrumentSync(code: string, filename: string, inputSourceMap?: object): string;
+    lastSourceMap(): object | undefined;
   }
 
-  export function programVisitor(
-    types: typeof import('@babel/core').types,
-    filePath?: string,
-    options?: { inputSourceMap?: object | null },
-  ): Visitor;
+  export function createInstrumenter(options?: {
+    produceSourceMap?: boolean;
+    esModules?: boolean;
+    coverageVariable?: string;
+  }): Instrumenter;
 }
diff --git a/packages/angular/build/src/tools/esbuild/javascript-transformer-worker.ts b/packages/angular/build/src/tools/esbuild/javascript-transformer-worker.ts
index 734a8a994882..3916930b06bd 100644
--- a/packages/angular/build/src/tools/esbuild/javascript-transformer-worker.ts
+++ b/packages/angular/build/src/tools/esbuild/javascript-transformer-worker.ts
@@ -11,7 +11,7 @@ import fs from 'node:fs';
 import { createRequire } from 'node:module';
 import path from 'node:path';
 import Piscina from 'piscina';
-import { removeSourceMappingURL } from '../../utils/source-map';
+import { loadInputSourceMap, removeSourceMappingURL } from '../../utils/source-map';
 
 interface JavaScriptTransformRequest {
   filename: string;
@@ -36,6 +36,51 @@ const textEncoder = new TextEncoder();
  */
 const LINKER_DECLARATION_PREFIX = 'ɵɵngDeclare';
 
+async function instrumentCoverage(
+  filename: string,
+  data: string,
+  useInputSourcemap: boolean,
+): Promise<string> {
+  try {
+    let resolvedPath = 'istanbul-lib-instrument';
+    try {
+      const requireFn = createRequire(filename);
+      resolvedPath = requireFn.resolve('istanbul-lib-instrument');
+    } catch {
+      // Fallback to pool worker import traversal
+    }
+
+    const { createInstrumenter } = (await import(
+      resolvedPath
+    )) as typeof import('istanbul-lib-instrument');
+    const instrumenter = createInstrumenter({
+      produceSourceMap: useInputSourcemap,
+      esModules: true,
+    });
+
+    const inputSourceMap = useInputSourcemap ? loadInputSourceMap(filename, data) : undefined;
+    const instrumentedCode = instrumenter.instrumentSync(
+      data,
+      filename,
+      inputSourceMap as Parameters<typeof instrumenter.instrumentSync>[2],
+    );
+    const lastMap = instrumenter.lastSourceMap();
+
+    if (useInputSourcemap && lastMap) {
+      const inlineMap = Buffer.from(JSON.stringify(lastMap)).toString('base64');
+
+      return instrumentedCode + `\n//# sourceMappingURL=data:application/json;base64,${inlineMap}`;
+    }
+
+    return removeSourceMappingURL(instrumentedCode);
+  } catch (error) {
+    throw new Error(
+      `The 'istanbul-lib-instrument' package is required for code coverage but was not found. Please install the package.`,
+      { cause: error },
+    );
+  }
+}
+
 export default async function transformJavaScript(
   request: JavaScriptTransformRequest,
 ): Promise<unknown> {
@@ -59,50 +104,26 @@ async function transformJavaScriptImpl(
   data: string,
   options: Omit<JavaScriptTransformRequest, 'filename' | 'data'>,
 ): Promise<string> {
-  const shouldLink = !options.skipLinker && (await requiresLinking(filename, data));
   const useInputSourcemap =
     options.sourcemap &&
     (!!options.thirdPartySourcemaps || !/[\\/]node_modules[\\/]/.test(filename));
 
-  const babelPlugins: PluginItem[] = [];
+  let code = data;
 
   if (options.instrumentForCoverage) {
-    try {
-      let resolvedPath = 'istanbul-lib-instrument';
-      try {
-        const requireFn = createRequire(filename);
-        resolvedPath = requireFn.resolve('istanbul-lib-instrument');
-      } catch {
-        // Fallback to pool worker import traversal
-      }
-
-      const istanbul = await import(resolvedPath);
-      const programVisitor = istanbul.programVisitor ?? istanbul.default?.programVisitor;
-
-      if (!programVisitor) {
-        throw new Error('programVisitor is not available in istanbul-lib-instrument.');
-      }
-
-      const { default: coveragePluginFactory } =
-        await import('../babel/plugins/add-code-coverage.js');
-      babelPlugins.push(coveragePluginFactory(programVisitor) as unknown as PluginItem);
-    } catch (error) {
-      throw new Error(
-        `The 'istanbul-lib-instrument' package is required for code coverage but was not found. Please install the package.`,
-        { cause: error },
-      );
-    }
+    code = await instrumentCoverage(filename, code, useInputSourcemap);
   }
 
+  const shouldLink = !options.skipLinker && (await requiresLinking(filename, code));
+  const babelPlugins: PluginItem[] = [];
+
   if (shouldLink) {
     // Lazy load the linker plugin only when linking is required
     const linkerPlugin = await createLinkerPlugin(options);
     babelPlugins.push(linkerPlugin as unknown as PluginItem);
   }
 
-  let code = data;
-
-  // If Babel is needed, run it first
+  // If Babel is needed (e.g. for linking), run it
   if (babelPlugins.length > 0) {
     const result = await transformAsync(code, {
       filename,