Microplastics (MPs) are emerging contaminants that can significantly impact soil nutrient dynamics, particularly phosphorus (P) cycling, which is critical for maintaining soil fertility and ecosystem productivity. However, limited information is available on how different microplastic types and concentrations specifically influence phosphorus dynamics and microbial enzyme activity in soils. Microplastic contamination may alter P cycling by directly supplying phosphorus or indirectly influencing microbial activity and enzyme function through changes in soil structure and aggregation. This study examined the short-term impacts of three widely used microplastic polymers-polyethylene (PE), polypropylene (PP), and polyethylene terephthalate (PET)-on soil phosphorus forms and alkaline phosphatase activity (APA), a key enzyme in phosphorus transformation. Incubation experiments were conducted at two concentrations (0.5% and 5%) over 30 and 60 days. The results indicated that the impact of microplastics on soil phosphorus dynamics varied according to both polymer type and contamination dose. Microplastics increased available phosphorus (AP) and APA levels compared to control soils, indicating a stimulatory effect on microbial processes. This may be due to the temporary accumulation of phosphorus on MP surfaces, which can stimulate phosphatase activity. Over time, however, both AP and APA levels declined, suggesting that degradation products released from MPs and organic matter may have altered the activity of the microbial communities responsible for P cycling. FTIR analysis revealed clear degradation of microplastics, with PET showing the most pronounced chemical transformation. PP exhibited moderate degradation, while PE demonstrated the highest resistance to environmental breakdown. These degradation processes likely released functional groups (e.g., carboxyl, carbonyl, hydroxyl) and low-molecular-weight compounds into the soil, modifying microbial processes and phosphorus chemistry. Particularly in PET-amended soils, these degradation products may have enhanced phosphate complexation or mobilization, contributing to higher levels of available phosphorus at the end of the incubation time. Understanding the polymer-specific and concentration-dependent effects of microplastics is critical for accurate ecological risk assessment in terrestrial ecosystems.