A wave impeding block (WIB) vibration isolation barrier for foundation vibration isolation control is proposed, and its vibration isolation performance is numerically analyzed. Firstly, the control equation of the perfectly matched layer (PML) absorbing boundary is established in the frequency domain by using the complex coordinate stretching transformation. Secondly, using the Galerkin approximation technique, the frequency domain finite element formulation of the second‐order non‐splitting scheme PML with displacement as the basic unknown is given. Finally, the effects of modulus ratio, length, and load frequency on the vibration isolation performance of the WIB vibration isolation barrier are analyzed by numerical examples. The results show that the WIB vibration isolation barrier can effectively control the ground vibration caused by different frequency vibration sources.