Recently, steel dampers are widely used as seismic reinforcement devices. Steel dampers have the advantage of being easy to manufacture and being able to absorb a lot of energy through stable hysteresis behavior. However, there is a possibility that the steel damper may be damaged due to fatigue caused by repeated seismic loads. In this study, the seismic performance of steel slit dampers and engineering plastic slit dampers with different physical characteristics were compared and analyzed. It can be seen that the yield load of the steel slit damper, which has relatively high rigidity, is much larger than that of the engineering plastic slit damper. Therefore, the engineering plastic damper is more effective when applied to a structure that experiences a large displacement rather than a structure that experiences a large load.