This paper delves into the impact of the damage accumulation effect, which leads to the degradation of material strength and stiffness, on the seismic resistance of transmission towers. Building upon the elastic–plastic finite element theory, a mixed hardening constitutive model is derived for circular steel tubes, standard elements in transmission towers, incorporating the damage accumulation effect. A user material subroutine, UMAT, is created within the LS–DYNA framework. The program’s validity and reliability are established through axial constant–amplitude loading tests on single steel tubes. The subroutine is employed to conduct the incremental dynamic analysis (IDA) of an individual transmission tower and to contrast it with the structure utilizing the Plastic Kinematic material model, assessing the discrepancies in tower top displacements and segment damage indices (SDIs) at both macroscopic and microscopic scales. The results shows that the Plastic Kinematic model inflates the seismic performance of the transmission tower. When considering the damage accumulation effect in structural failure, the damage index of the members increases, leading to a reduction in both the structural strength and stiffness. The dynamic response in the plastic phase becomes more pronounced, and the onset of structural failure is accelerated. Consequently, structural analysis under seismic conditions should account for the damage accumulation process. Through the delineation of member and segment damage, the extent of damage to transmission tower segments can be quantitatively assessed. Subsequently, the ultimate load–bearing capacity and the most vulnerable location of the transmission tower can be ascertained. Finally, this paper provides a detailed analysis of the transmission tower collapse process under seismic action and summarizes the mechanism of collapse for the structure.
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