Salt stress is a significant abiotic stress that hinders the growth of rice (Oryza sativa L.) and reduces their yield. Previous research has examined the synthesis of γ-aminobutyric acid (GABA) and its role in plant resistance under various abiotic stresses. However, the synthesis of GABA and its ability to mitigate damage caused by salt stress—particularly its effects on osmotic adjustment, antioxidant defense, photosynthesis, and overall plant growth throughout the entire rice lifecycle—remains unclear. Therefore, we conducted two experiments using salt-tolerant rice cultivar Lianjian 5 (J-5) and salt-susceptible cultivar Lianjing 7 (L-7). In Experiment I, RNA-seq (RNA sequencing) was used to analyze the differential expression of the transcriptome between CK and salinity treatments, revealing the key roles of GABA in salt tolerance. In Experiment II, different levels of exogenous GABA were applied to salt-stressed plants to investigate its physiological role in enhancing salt tolerance. Therefore, RNA-seq (RNA sequencing) was used to analyze the differential expression of the transcriptome between CK and salinity treatments, revealing the key roles of GABA in salt tolerance. Subsequently, different levels of exogenous GABA were applied to salt-stressed plants to investigate its physiological role in enhancing salt tolerance. We measured the activities of superoxide dismutase, peroxidase, and catalase, as well as photosynthetic characteristics such as photosynthesis, transpiration, chlorophyll content, stomatal density and size, and leaf anatomical features. The RNA-seq analysis revealed that GABA production is enhanced via the glutamate decarboxylase (GAD) gene (LOC4333932) in the salt-resistant rice cultivar. Exogenous GABA application improves salt-stress tolerance by increasing endogenous ABA and GABA contents, which enhance osmotic adjustment, boost antioxidant defenses, and regulate ion balance. These combined effects help maintain photosynthetic efficiency and support overall plant growth under salt-stressed environments. Additionally, the increased proportion of mesophyll cell periphery covered by chloroplasts (Sc/Sm) indicated enhanced mesophyll conductance. These helped maintain photosynthesis under saline conditions while reducing water consumption.