diff --git a/newsfragments/4674.bugfix.rst b/newsfragments/4674.bugfix.rst
new file mode 100644
index 0000000000..9a6d2454ab
--- /dev/null
+++ b/newsfragments/4674.bugfix.rst
@@ -0,0 +1 @@
+Fix the ABI tag when building a wheel using the debug build of Python 3.13 on Windows. Previously, the ABI tag was missing the ``"d"`` flag.
diff --git a/setuptools/command/bdist_wheel.py b/setuptools/command/bdist_wheel.py
index f377cd5ee6..3b64d6270e 100644
--- a/setuptools/command/bdist_wheel.py
+++ b/setuptools/command/bdist_wheel.py
@@ -129,6 +129,9 @@ def get_abi_tag() -> str | None:
     elif soabi and impl == "cp" and soabi.startswith("cp"):
         # Windows
         abi = soabi.split("-")[0]
+        if hasattr(sys, "gettotalrefcount"):
+            # using debug build; append "d" flag
+            abi += "d"
     elif soabi and impl == "pp":
         # we want something like pypy36-pp73
         abi = "-".join(soabi.split("-")[:2])
diff --git a/setuptools/tests/test_bdist_wheel.py b/setuptools/tests/test_bdist_wheel.py
index 47200d0a26..141ef716ab 100644
--- a/setuptools/tests/test_bdist_wheel.py
+++ b/setuptools/tests/test_bdist_wheel.py
@@ -470,6 +470,12 @@ def test_get_abi_tag_windows(monkeypatch):
     monkeypatch.setattr(tags, "interpreter_name", lambda: "cp")
     monkeypatch.setattr(sysconfig, "get_config_var", lambda x: "cp313-win_amd64")
     assert get_abi_tag() == "cp313"
+    monkeypatch.setattr(sys, "gettotalrefcount", lambda: 1, False)
+    assert get_abi_tag() == "cp313d"
+    monkeypatch.setattr(sysconfig, "get_config_var", lambda x: "cp313t-win_amd64")
+    assert get_abi_tag() == "cp313td"
+    monkeypatch.delattr(sys, "gettotalrefcount")
+    assert get_abi_tag() == "cp313t"
 
 
 def test_get_abi_tag_pypy_old(monkeypatch):