The stability, processability, and
in vivo
performance of active pharmaceutical ingredients (APIs) are significantly affected by their salt forms. The appropriate salt can improve the overall therapeutic and pharmaceutical performance of an API. Salt screening and selection is integrated into the drug discovery and development, and the desired attributes are impacted by multiple factors, including API chemistry, the intended dosage form, pharmacokinetics, and pharmacodynamics. Counterion, solvent, and crystallization are three key elements affecting screening outcomes and selection of the final salt form. Common applications of pharmaceutical salts, general considerations for using salt forms, and a brief acid–base theory related to solubility estimation for salt forms are introduced. A strategy to select counterions and solvents for salt formation is articulated in detail as well as crystallization methodology to harvest highly pure and crystalline salt forms. Three different salt‐screening approaches (
in situ
, rational, and high throughput) are discussed with respect to resource required, project timelines, and the purpose of the study. A four‐tier salt selection strategy is presented, and the desired attributes to meet the target product profile for a typical oral drug are included to guide selection of an appropriate salt from the very initiation of form screen.