The atomic‐level mechanisms of the nucleophilic substitution reactions at the nitrogen center (SN2@N) were investigated for the reactions of chloramine (NH2Cl) with the alkoxide ions (RO‐, where R = H, CH3, and C2H5) using DFT and MP2 methods. The computed potential energy profiles for the SN2@N pathways involving the back‐side attack of the nucleophiles show the typical double‐well potential with submerged barriers similar to the SN2@N reactions at the carbon center (SN2@C). However, the pre‐reaction and post‐reaction complexes are, respectively, the N‐H…O and N‐H…Cl hydrogen‐bonded intermediates, which are different from those generally seen in SN2@C reactions. The SN2@N pathways involving front‐side attack of the nucleophiles have high‐energy barriers. The potential energy surfaces (PESs) along the proton‐transfer pathways were flat. In addition to the proton‐transfer and SN2 pathways, we also observed a new path for the methoxide and ethoxide nucleophiles where a hydride transfer from the nucleophile to chloramine resulted in the products Cl‐ + R'CHO + NH3, (R' = H, CH3), and was the most exoergic. A comparison of the energetics obtained used different DFT and MP2 methods with that of the benchmark coupled‐cluster methods reveals that CAM‐B3LYP best describes the PESs.