In this paper, the deterioration process of mortars degraded by sulfate under the restricted and unconstrained condition was investigated, respectively. Sodium sulfate (5 wt%) and dry–wet circulation method was adopted to accelerate the deterioration process. The deformation, damage rate, and porosity were measured by linear variable differential transducers (LVDTs), ultrasonic velocity measuring technology, and X‐ray computed tomography (XCT), respectively. Mass loss and loss rates of flexural strength and compressive strength were also measured to evaluate the deterioration results. Scanning electron microscope (SEM), energy‐dispersive Spectrometer (EDS), and X‐ray diffraction (XRD) were used to analyze the degradation mechanisms. The experimental results indicate that the greater the water–cement (w/c) ratio of mortars, the more serious the deterioration. XCT images and analysis results of porosities show that, among the mortars after being degraded by sulfate solution for 360 drying–wetting cycles, the M30‐SR sample under restricted condition is deteriorated most seriously. SEM/EDS and XRD analysis results indicate that the microstructure of hydration products changed obviously. Sodium sulfate and gypsum are observed after being degraded by sodium sulfate.