Ammonia (NH₃) and sulfuric acid (H₂SO₄) are the main raw materials for making ammonium sulfate ( ((NH₄)₂SO₄) through a neutralization reaction, in which ammonia gas and sulfuric acid liquid are reacted to produce ammonium sulfate and water. Ammonium sulfate ((NH₄)₂SO₄) is one of the most widely used inorganic fertilizers as a source of nitrogen and sulfur. This compound is a white crystal, highly soluble in water, and stable under normal conditions. Ammonium sulfate is used as a fertilizer to provide nitrogen and sulfur nutrients to plants. One of the selected processes for producing ammonium sulfate is the neutralization process, which has several advantages, namely high reaction conversion, low operating pressure and temperature, no by-products, no need for catalysts, a simple process, and easily obtainable raw materials. In this process, the main equipment selected is a bubble column reactor that operates at a temperature of 106°C at a pressure of 1 atm. The bubble column reactor functions to react ammonia and sulfuric acid into ammonium sulfate by injecting ammonia gas into sulfuric acid so that a chemical reaction occurs which produces Ammonium Sulfate (NH4)2SO4 with the reaction: NH3 + H2SO4 ➡ (NH4)2SO4. The preliminary design of an ammonium sulfate plant with a capacity of 20,000 tons/year to be established in Kepuh, Ciwandan, Banten in 2028 is feasible, based on the following economic analysis: This depends on the accompanying financial review, Return on Investment (ROIbt) 63%, Return on Investment (ROIat) 55%, Payback Period (POT) 1.4 years, Break-Even Point (BEP) 41.99%, Internal Rate of Return (IRR) 18.60%.