Key message <p>The distribution pattern of C, N, P and dry matter content in plant leaves in low subtropical forests is complex and influenced by both developmental processes and seasonal climate change.</p> Abstract <p>The functional traits of leaves are expected to be used to estimate the effects of global climate change on plant communities. However, current research only considers changes in mature leaves, and the effects of seasonal changes and developmental processes on the functional traits of leaves are often overlooked. Here, we evaluated the relationships between leaf carbon (C), nitrogen (N), phosphorus (P) and leaf dry matter content (LDMC) in 41 tree species of subtropical evergreen broad-leaved forests at seasonal scales and developmental scales. On a seasonal scale, mature leaves had significantly higher P and LDMC, with all N:P ratios &gt;&#xa0;16. However, N:P ratio of young leaves showed no significant seasonal variation, both being &lt; 14. On developmental scale, N:P ratio and LDMC of young leaves were significantly lower than those of mature leaves, while N and P concentrations were significantly higher than those of mature leaves. In addition, C:N, C:P, N:P significantly positively correlated with LDMC in leaves, while N and P content are significantly negatively correlated with LDMC. This study illustrated that in subtropical forest plants, P limitation occurred only in mature leaves and is mitigated during dry seasons, while N limitation occurred in the young leaves. The changes from wet to dry seasons and from young to mature leaves both contributed to the increase in LDMC by affecting the element content and allocation ratio in the leaves. The study provided insights for predicting the future impact of climate change on the development of subtropical forest communities.</p>