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Ammonium carbonate is an inorganic salt with the chemical formula (NH4)2CO3, traditionally utilized as a respiratory stimulant (smelling salts) and an expectorant. In contemporary pharmaceutical development, it is primarily employed as a volatile structure-directing agent or "pore-former" in the production of respirable microparticles for dry powder inhalers (DPI), such as those containing clarithromycin or nintedanib. Its utility stems from its ability to decompose into gaseous ammonia, carbon dioxide, and water at moderate temperatures, allowing for the creation of highly porous particles without leaving solid residues. Furthermore, it has been identified as a potent permeation enhancer (PE) for improving the oral bioavailability of macromolecules, such as semaglutide, by facilitating transport across the intestinal epithelium. It is also the chemical product of urea hydrolysis by the enzyme urease, a reaction central to diagnostic breath tests for *Helicobacter pylori* infection.
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