diff --git a/lib/rules/no-dupe-keys.js b/lib/rules/no-dupe-keys.js
index f959f4b66..b007631f4 100644
--- a/lib/rules/no-dupe-keys.js
+++ b/lib/rules/no-dupe-keys.js
@@ -16,6 +16,48 @@ const utils = require('../utils')
 /** @type {GroupName[]} */
 const GROUP_NAMES = ['props', 'computed', 'data', 'methods', 'setup']
 
+/**
+ * Gets the props pattern node from given `defineProps()` node
+ * @param {CallExpression} node
+ * @returns {Pattern|null}
+ */
+function getPropsPattern(node) {
+  let target = node
+  if (
+    target.parent &&
+    target.parent.type === 'CallExpression' &&
+    target.parent.arguments[0] === target &&
+    target.parent.callee.type === 'Identifier' &&
+    target.parent.callee.name === 'withDefaults'
+  ) {
+    target = target.parent
+  }
+
+  if (
+    !target.parent ||
+    target.parent.type !== 'VariableDeclarator' ||
+    target.parent.init !== target
+  ) {
+    return null
+  }
+  return target.parent.id
+}
+
+/**
+ * Checks whether the initialization of the given variable declarator node contains one of the references.
+ * @param {VariableDeclarator} node
+ * @param {ESNode[]} references
+ */
+function isInsideInitializer(node, references) {
+  const init = node.init
+  if (!init) {
+    return false
+  }
+  return references.some(
+    (id) => init.range[0] <= id.range[0] && id.range[1] <= init.range[1]
+  )
+}
+
 module.exports = {
   meta: {
     type: 'problem',
@@ -63,12 +105,27 @@ module.exports = {
       }),
       utils.defineScriptSetupVisitor(context, {
         onDefinePropsEnter(node, props) {
+          const propsNode = getPropsPattern(node)
+          const propReferences = [
+            ...(propsNode ? extractReferences(propsNode) : []),
+            node
+          ]
+
           for (const prop of props) {
             if (!prop.propName) continue
 
             const variable = findVariable(context.getScope(), prop.propName)
             if (!variable || variable.defs.length === 0) continue
 
+            if (
+              variable.defs.some((def) => {
+                if (def.type !== 'Variable') return false
+                return isInsideInitializer(def.node, propReferences)
+              })
+            ) {
+              continue
+            }
+
             context.report({
               node: variable.defs[0].node,
               message: "Duplicated key '{{name}}'.",
@@ -80,5 +137,32 @@ module.exports = {
         }
       })
     )
+
+    /**
+     * Extracts references from the given node.
+     * @param {Pattern} node
+     * @returns {Identifier[]} References
+     */
+    function extractReferences(node) {
+      if (node.type === 'Identifier') {
+        const variable = findVariable(context.getScope(), node)
+        if (!variable) {
+          return []
+        }
+        return variable.references.map((ref) => ref.identifier)
+      }
+      if (node.type === 'ObjectPattern') {
+        return node.properties.flatMap((prop) =>
+          extractReferences(prop.type === 'Property' ? prop.value : prop)
+        )
+      }
+      if (node.type === 'AssignmentPattern') {
+        return extractReferences(node.left)
+      }
+      if (node.type === 'RestElement') {
+        return extractReferences(node.argument)
+      }
+      return []
+    }
   }
 }
diff --git a/tests/lib/rules/no-dupe-keys.js b/tests/lib/rules/no-dupe-keys.js
index e1294032f..29384f567 100644
--- a/tests/lib/rules/no-dupe-keys.js
+++ b/tests/lib/rules/no-dupe-keys.js
@@ -416,6 +416,86 @@ ruleTester.run('no-dupe-keys', rule, {
       `,
       parser: require.resolve('vue-eslint-parser'),
       parserOptions: { parser: require.resolve('@typescript-eslint/parser') }
+    },
+    {
+      filename: 'test.vue',
+      code: `
+      <script setup>
+      const props = defineProps(['foo', 'bar'])
+      const { foo, bar } = props
+      </script>
+      `,
+      parser: require.resolve('vue-eslint-parser')
+    },
+    {
+      filename: 'test.vue',
+      code: `
+      <script setup>
+      const props = defineProps(['foo', 'bar'])
+      const foo = props.foo
+      const bar = props.bar
+      </script>
+      `,
+      parser: require.resolve('vue-eslint-parser')
+    },
+    {
+      filename: 'test.vue',
+      code: `
+      <script setup>
+      import {toRefs} from 'vue'
+      const props = defineProps(['foo', 'bar'])
+      const { foo, bar } = toRefs(props)
+      </script>
+      `,
+      parser: require.resolve('vue-eslint-parser')
+    },
+    {
+      filename: 'test.vue',
+      code: `
+      <script setup>
+      import {toRef} from 'vue'
+      const props = defineProps(['foo', 'bar'])
+      const foo = toRef(props, 'foo')
+      const bar = toRef(props, 'bar')
+      </script>
+      `,
+      parser: require.resolve('vue-eslint-parser')
+    },
+    {
+      filename: 'test.vue',
+      code: `
+      <script setup></script>
+      const {foo,bar} = defineProps(['foo', 'bar'])
+      </script>
+      `,
+      parser: require.resolve('vue-eslint-parser')
+    },
+    {
+      filename: 'test.vue',
+      code: `
+      <script setup></script>
+      const {foo=42,bar='abc'} = defineProps(['foo', 'bar'])
+      </script>
+      `,
+      parser: require.resolve('vue-eslint-parser')
+    },
+    {
+      filename: 'test.vue',
+      code: `
+      <script setup lang="ts">
+      const props = withDefaults(
+        defineProps<{
+          foo?: string | number
+        }>(),
+        {
+          foo: "Foo",
+        }
+      );
+      const foo = props.foo
+      </script>
+      `,
+      parser: require.resolve('vue-eslint-parser'),
+      parserOptions: { parser: require.resolve('@typescript-eslint/parser') }
     }
   ],
 
@@ -912,7 +992,7 @@ ruleTester.run('no-dupe-keys', rule, {
       <script setup>
         import { Foo } from './Foo.vue';
         import baz from './baz';
-        
+
         defineProps({
           foo: String,
           bar: String,
@@ -966,6 +1046,23 @@ ruleTester.run('no-dupe-keys', rule, {
           line: 9
         }
       ]
+    },
+    {
+      filename: 'test.vue',
+      code: `
+      <script setup>
+      const props = defineProps(['foo', 'bar'])
+      const { foo } = props
+      const bar = 42
+      </script>
+      `,
+      parser: require.resolve('vue-eslint-parser'),
+      errors: [
+        {
+          message: "Duplicated key 'bar'.",
+          line: 5
+        }
+      ]
     }
   ]
 })