In order to study the dynamic damage evolution law of tunnel‐lining concrete with non‐through crack under single‐side sulfate attack, a 420‐day sulfate attack concrete test was conducted and the uniaxial compression and acoustic emission (AE) tests were carried out on each corrosion time. The test results showed that the compressive strength of each group can be divided into rising stage and falling stage, and the existence of non‐through crack reduced the compressive strength of concrete specimens and accelerated the corrosion of concrete specimens by sulfate. AE ringing count can be divided into compaction stage, elastic stage, yield stage, and post‐peak stage; the variation patterns of AE varied at different stages. Sulfate attack caused the yield point of concrete to advance. With the increase of corrosion time, microcracks increased gradually, cement mortar was consumed continuously, concrete spalling occurred, the proportion of AE cumulative ringing count Stage II decreased gradually, and the proportion of Stage III increased. Non‐through crack changed the energy storage of Stages II and III and reduced the AE activity of concrete after corrosion. The deeper the crack was, the smaller the average cumulative ringing count was and the lower the AE activity was. AE cumulative ringing counts can be used to characterize the damage evolution of corroded concrete.