In order to provide a theoretical basis for regulating soil nitrogen and producing high quality flue-cured tobacco, the characteristics of soil nitrogen mineralization were studied from the perspective of water status in Liangpan tobacco area with obvious three-dimensional climate as well as distinct dry and wet. In this study, the characteristics of nitrogen mineralization and enzyme activities in different types of tobacco-growing soils (red soil and purple soil) were studied under different water status (60% field water holding capacity, 60%WHC; flooded state, FS) via indoor culture method. Results show that:1) compared with 60%WHC, FS increases soil ammonium (NH₄⁺-N) content, and the average content of NH₄⁺-N is increased by 6.0%-9.0% in purple soil compared to red soil during the incubation time. However, soil nitrate nitrogen (NO₃^--N) content is significantly higher under 60%WHC than under FS, and the average content of NO₃^--N is higher in red soil (40.7-64.1 mg/kg) than in purple soil (38.0-56.4 mg/kg) during the incubation time. 2) FS increases soil ammonification rate and the average rate is higher in purple soil than in red soil. In contrast, 60%WHC increases soil nitrification rate, and the average rate is higher in red soil than in purple soil. 3) In the incubation time, the amount of inorganic nitrogen accumulated mineralization is significantly higher under 60%WHC than under FS, and nitrogen mineralization potential is higher in red soil than in purple soil. The highest amount of inorganic nitrogen accumulated mineralization (42.12-394.06 mg/kg) is observed in red soil under 60%WHC, followed by purple soil under the same WHC. 4) The activities of soil urease, protease and nitrite reductase are significantly correlated with the accumulation of soil inorganic nitrogen mineralization. The activity of soil urease is higher in red soil than in purple soil, especially under 60%WHC. In contrast, the activities of protease and nitrite reductase are higher in purple soil than in red soil, especially under FS. Overall, the potential of nitrogen mineralization in red soil is stronger than in purple soil, especially under 60%WHC. Therefore, soil types and water status should both be paid attention in recommending nitrogen application rate to prevent over-strong nitrogen supply ability of flue-cured tobacco in late growth stage and avoid the formation of mature yellowing and aroma substances and quality deterioration of tobacco leaves.