The rapid increase in reactive nitrogen (N) released into the environment by human activities has notably altered the structure and composition of forest soil microbial communities (SMCs), profoundly impacting the N cycle in terrestrial ecosystems. However, the response of soil microorganisms to nitrogen addition in different seasons is not clear. This study delved into how SMCs in a subtropical region of central Yunnan, China, specifically in an evergreen broad-leaved forest (EBLF), respond to N deposition during both the dry and wet seasons. Through high-throughput sequencing, we assessed the composition and structure of SMCs under varying N addition treatments across seasons, examining their interplay with soil chemical properties, enzyme activities, and community responses. The findings revealed significant outcomes following four years of N addition in the subtropical EBLF: (1) Significant changes were observed due to the interaction between N addition and seasonal changes. Soil pH significantly decreased, indicating increased soil acidification, particularly in the dry season. Increased moisture in the wet season mitigated soil acidification. (2) In the dry season, N addition led to a decrease in microbial richness and diversity. In the wet season, N addition increased microbial richness and diversity, alleviating the downward trend observed in the dry season. (3) N addition significantly impacted the composition of soil bacterial and fungal communities. Dominant fungal genera in the wet season were particularly sensitive to N addition. (4) Seasonal changes and N addition altered soil microbial community structures. Soil chemical properties and enzyme activities significantly influenced the microbial community structure. However, due to differences in soil moisture, the key environmental factors that regulate microbial communities have changed significantly during the dry and wet seasons. This study serves as a foundation for understanding how N deposition impacts SMCs in EBLF ecosystems in subtropical regions, offering valuable insights for the scientific management of forest ecological resources amidst global change trends.