AbstractIn this paper, experimental and density functional theory (DFT) studies on determining sulfite content in wet flue gas desulfurization (FGD) slurry by no‐acid‐additive iodimetry were carried out. Three different raw materials of slurry, filtrate, and filter residue were employed to react with iodine. The measurement accuracy of acid‐additive iodimetry and no‐acid‐additive iodimetry was compared by conducting the reactions in an acidic open system (AOS) and non‐acidic open system (NAOS). It was found that no‐acid‐additive iodimetry has a higher measurement accuracy compared to that of acid‐additive iodimetry, even though acid‐additive iodimetry could slightly accelerate the reactions. In no‐acid‐additive iodimetry, it was confirmed by DFT calculations that SO32−, HSO3−, and H2SO3 had different reaction mechanisms when reacting with iodine, and SO32− showed the lowest energy barrier of 5.78 kcal/mol. According to the relative abundance of SO32−, HSO3− and H2SO3, the dominant reaction pathway of sulfite reacting with iodine could be summarized as .