Linaria with Gatsby without plugins

babel.config.js

module.exports = {
  presets: [
    'babel-preset-gatsby',
    [
      'linaria/babel',
      {
        evaluate: true,
        displayName: process.env.NODE_ENV !== 'production'
      }
    ],
  ]
};

gatsby-node.js

exports.onCreateWebpackConfig = ({ actions, loaders, getConfig, stage}) => {
  const config = getConfig()

  config.module.rules = [
    ...config.module.rules.filter(
      rule => String(rule.test) !== String(/\.js?$/)
    ),

    {
      ...loaders.js(),

      test: /\.js?$/,

      options: {
        babelrc: false,
        configFile: false,

        presets: [
          ['@babel/preset-env', { useBuiltIns: 'usage' }],
          '@babel/preset-react'
        ],
        plugins: [
          '@babel/plugin-proposal-class-properties',
          '@babel/plugin-proposal-object-rest-spread'
        ]
      },
    },
    {
      test: /\.js?$/,
      loader: 'linaria/loader',
      options: {
        sourceMap: stage.includes('develop'),
        displayName: stage.includes('develop'),
        babelOptions: {
          presets: ['babel-preset-gatsby'],
        },
      },
      exclude: /node_modules/
    },
  ]

  actions.replaceWebpackConfig(config)
}