D-Allulose is an attractive rare sugar that can be used as a low-calorie sweetener with significant health benefits. To meet the increasing market demands, it is necessary to develop an efficient and extensive microbial fermentation platform for the synthesis of D-allulose. Here, we applied a comprehensive systematic engineering strategy in Bacillus subtilis WB600 by introducing Dallulose 3-epimerase (DAEase), combined with the deactivation of fruA, levDEFG, and gmuE, to balance the metabolic network for the efficient production of D-allulose. This resulting strain initially produced 3.24 g/L of D-allulose with a yield of 0.93 g of Dallulose/g D-fructose. We further screened and obtained a suitable dual promoter combination and performed fine-tuning of its spacer region. After 64 h of fed-batch fermentation, the optimized engineered B. subtilis produced D-allulose at titers of 74.2 g/L with a yield of 0.93 g/g and a conversion rate of 27.6%. This D-allulose production strain is a promising platform for the industrial production of rare sugar.