Background/Objectives: The COVID-19 pandemic highlighted that body positions substantially affected the mortality rate. We hypothesized that body position modulates the contribution of abdominal (AB) and thoracic breathing (TB) to the breathing cycle (BC), as well as respiratory rate (RR). In addition, we hypothesized that physical activity level can increase the contribution of abdominal breathing. Methods: Thus, we used plethysmography respiratory belts to measure changes in abdominal (AB) and thoracic (TB) circumferences, their ratio (AB/TB), and respiratory rate (RR) under resting conditions. Measurements were taken in four body positions—standing (St), sitting (Si), supine (Su), and prone (Pr)—for two groups of young adults (aged 21 ± 2 years) with different physical activity levels (low and high PA). Results: The AB/TB ratios significantly differed between the body positions (Si: 45.5/54.5%, St: 40.5/59.5%, Su: 56.8/43.2%, Pr: 52.2/47.8% (p < 0.001)). AB was significantly the highest in Su and lowest in Si and St (p < 0.001). There was a significant difference in respiratory rate (RR) between the four body positions (p = 0.005). RR in the four body positions was the following: Si: 15.1, St: 15.0, Su: 13.7, and Pr: 14.4. RR was the lowest in Su (13.7), where AB was the highest (56.8%), and RR was the highest in Si (15.1) and St (15.0), where TB was higher compared to Su (p < 0.001). PA significantly affected the various body positions’ AB/TB ratio and RR. The high PA group showed a significant difference in the AB/TB ratio between the body positions (p < 0.001). The low PA group showed a significant difference in RR between the body positions (p = 0.025). Conclusions: In young, healthy adults, we found that body position significantly influenced the abdominal/thoracic breathing ratio during the breathing cycle. The supine position showed the highest contribution of abdominal breathing, which correlated with the lowest respiratory rate. Additionally, a higher level of physical activity increased the contribution of abdominal breathing in the Si, Su, and St positions, suggesting a more energy-efficient breathing pattern. These findings suggest the potentials for breathing pattern monitoring and position-based interventions to improve healthcare outcomes and enhance sports performance and recovery.