Abstract Mass transfer between the phases is a cornerstone of many technological processes and presents a topic whose understanding and modelling is of high importance. For instance, absorption of gases in liquid droplets is an underlying phenomenon for the desulfurization of flue gases in wet scrubbers. Wet scrubbing is an efficient cleaning method where the liquid is sprayed in a stream of rising gases, removing pollutants due to the concentration difference between the gas phase and droplets. A model for absorption in water droplets has been developed to describe the complex physical and chemical interactions during the exposure to flue gases. The main factors affecting the absorption are the mass transfer of pollutants through the gas–droplet interface and the aqueous phase chemistry in a droplet. The mass transfer coefficient, which has been modeled with several approaches, is the most significant parameter regulating the absorption dynamic into the droplet, while the in-droplet chemistry controls the maximum quantity of dissolved pollutants. Dissociation of sulfur dioxide and the chemical reactions in seawater have been described by the equilibrium reactions. Afterward, the influence of the mass transfer coefficient has been investigated, and the model has been validated against the literature data on a single droplet scale. Obtained results are comparable with the experimental measurements and indicate the applicability of the model for the design and development of industrial scrubbers.