Microplastics (MPs) have emerged as pollutants of growing concern due to their potential threat to soil ecosystems. While some studies have investigated the effects of MPs on soil nitrogen content, the underlying physicochemical and microbial driving mechanisms still need to be explored. In this study, a six-month incubation experiment was conducted with varying polyethylene MP addition rates: CK (0%, mass ratio), MP0.5 (0.5%), MP1 (1%), MP2 (2%), MP4 (4%), and MP8 (8%). The experiment aimed to examine the effects of MPs on soil nitrogen content, physicochemical properties, nitrogen cycling-related genes, microorganisms, and gross nitrogen transformation rates. The results revealed no significant changes in soil total nitrogen and dissolved total nitrogen. However, dissolved organic nitrogen significantly decreased by 16.00-54.60% following MP addition, while ammonium (NH-N, 45.71-271.43%) and nitrate (NO-N, 43.15-209.54%) nitrogen and microbial biomass nitrogen (46.02-123.70%) significantly increased. Soil pH, bulk density, and soil porosity decreased after MP addition, while soil carbon contents, water-stable macroaggregates, and redox potential increased. The soil microbial community structure changed significantly, and microbial diversity increased under MP treatment. MP addition significantly altered the abundance of soil nitrogen cycling functional genes. The relative abundance of nitrogen fixation and denitrification genes decreased with increasing MP addition rates, while organic degradation and synthesis genes increased. The soil nitrogen cycling functional microbial composition shifted dramatically with increased MP addition. Networks with high addition rates (MP2 +MP4 +MP8) exhibited more total nodes, total links, negative links, node degrees, and modules but shorter average path distances and lower modularity than those with low addition rates (CK +MP0.5 +MP1), reflecting increased network complexity induced by MPs. The gross ammonification rate, NH-N consumption and immobilization rates, and NO-N immobilization rate increased, while the gross nitrification rate and net nitrification rate exhibited an initial increase followed by a decrease with increasing MP addition rates, peaking at MP2. Furthermore, redundancy analysis and structural equation modeling demonstrated that soil physicochemical properties significantly affected soil nitrogen cycling genes and microorganisms, ultimately altering nitrogen content. In conclusion, polyethylene MPs promoted soil nitrogen mineralization and transformation and changed the related functional microorganism community structure, exhibiting a noticeable dose-effect relationship. This study provides deeper insight into the effects of MPs on soil nitrogen cycling.