A resist composition comprising a base polymer and a salt is provided. The salt consisting of an anion derived from a carboxylic acid having an iodized or brominated hydrocarbyl group and a cation derived from a 2,5,8,9-tetraaza-1-phosphabicyclo[3.3.3]undecane, biguanide or phosphazene compound. The resist composition exerts a high sensitizing effect and an acid diffusion suppressing effect, causes no film thickness loss after development, and is improved in resolution, LWR and CDU when a pattern is formed therefrom by lithography.