The semi-arid region of Northeastern Brazil has water limitations in terms of both quantity and quality, with salt stress as a limiting factor for increasing yield in most crops. In this context, the present study aimed to evaluate cell damage, gas exchange, and growth of custard apple under salt stress and potassium fertilization. The research was carried out at the Experimental Farm of CCTA/UFCG, in São Domingos-PB, Brazil. A randomized block design was arranged in a 2 × 5 factorial scheme, with two levels of electrical conductivity of irrigation water (ECw; 1.3 and 4.0 dS m-1) and five potassium doses (10, 15, 20, 25, and 30 g of K2O per plant per year). Water salinity of 4.0 dS m-1 negatively affected the stem diameter and number of leaves in custard apple at 179 and 210 days after transplanting (DAT). The highest relative growth in stem diameter in the period of 179-245 DAT was obtained in plants irrigated with 4.0 dS m-1 water and fertilized with 20 g of K2O per plant. Potassium doses of up to 30 g of K2O resulted in a higher percentage of cell damage and relative water content in custard apple leaf tissue. Water saturation deficit decreased with the increase in K2O doses in plants irrigated with water of 1.3 dS m-1. Irrigation with 1.3 dS m-1 water and estimated K2O doses ranging from 16 to 22 g per plant resulted in an increase in stomatal conductance, transpiration, CO2 assimilation rate, and instantaneous carboxylation efficiency in custard apple plants at 210 DAT.