The mechanical property of frozen saline sandy soil is complicated due to its complex components and sensitivity to salt content and confining pressure. Thus, a series of triaxial compression tests were carried out on sandy samples with different Na₂SO₄ contents under different confining pressures to explore the effects of particle breakage, pressure melting, shear dilation and strain softening or hardening. The test results indicate that the stress–strain curves exhibit strain softening/hardening phenomena when the confining pressures are below or above 6 MPa, respectively. A shear dilation phenomenon was observed in the loading process. With increasing confining pressure, the strength firstly increases and then decreases. By taking into consideration the changes between the grain size distributions before and after triaxial compression tests, a failure strength line incorporating the influences of both particle breakage and pressure melting is proposed. In order to describe the deformation characteristics of frozen saline sandy soil, an elastoplastic incremental constitutive model is established based on the test results. The proposed model considers the plastic compressive, plastic shear and breakage mechanisms by adopting the non-associated flow rule. The breakage mechanism can be reflected by an index related to the initial, current and ultimate grain size distributions. The hardening parameters corresponding to compressive and shear mechanisms consider the influence of particle breakage. Then the effect of particle breakage on both the stress–strain and volumetric strain curves is analyzed. The calculated results fit well with the test results, indicating that the developed constitutive model can well describe the mechanical and deformation features of frozen saline sandy soil under various stress levels and stress paths. In addition, the strain softening/hardening, contraction, high dilation and particle breakage can be well captured.