Cementitious materials exposed to sulfate environments often suffer from the combined effects of external sulfate attack and dry wet cycling. In order to predict the long-term performance of cement-based materials in sulfur rich environments, this paper aims to establish a numerical model that can reasonably characterize the degradation process of cementitious materials in sulfate environments. Using this model, we can address durability problems common to cementitious materials in real sulphate environments, such as determining the degree of corrosion, predicting the durability life of materials, and calculating the time to failure. The model consists of three parts: transportation, chemical reactions, and material damage. We establish the degradation model for cement-based materials in sulfate environments by considering ion diffusion, water convection, chemical reactions, accumulation of corrosion products, and the development of material strengthening/degradation. Compared with existing sulfate corrosion models, this model not only considers ettringite, but also takes into account the volume changes of gypsum formation, calcium leaching, and salt crystallization precipitation, which can more reasonably simulate the sulfate corrosion process in real environments. The model can reasonably simulate the distribution pattern of ion concentration, hydration products and corrosion products in the cementitious material, and on this basis calculate the porosity of the cementitious material. In order to make the simulation results more applicable to experimental and non-destructive testing results, the model uses easily obtainable relative dynamic elastic modulus to evaluate the degree of material strengthening/degradation and predict the durability life of the material.