Polymer materials exhibit vibration damping properties, yet scant research exists on their applicability to submarine tunnels. This study investigates the dynamic characteristics of Polymer Materials Resistant to Seawater Erosion (hereafter referred to as PMRSE) under varying conditions of density, confining pressure, strain rate, and erosion duration through dynamic triaxial tests. The results reveal an increase in material strength with a rise in density; enhanced strength and ductility with increasing confining pressure; and augmented strength and yield stress in correspondence with heightened strain rates. As confining pressure ascends, the equivalent damping ratio of PMRSE gradually diminishes. SEM and EDS indicate a porous structure for PMRSE, with a molded surface skin formed post‐manufacturing to thwart seawater erosion. The strain energy storage and energy absorption evaluation of PMRSE demonstrate its excellence as an energy‐absorbing material. Eventually, employing a numerical simulation model for a specific submarine tunnel reveals that the presence of a damping layer absorbs seismic energy and enhances the stress conditions of the secondary lining. PMRSE manifests as a strain‐rate sensitive material unaffected by seawater corrosion, which exhibits deformation characteristics of low yield strength and long yield stage. Accordingly, PMRSE proves suitable for vibration damping in submarine tunnels.