Tea (Camellia sinensis (L.) O. Kuntze) leaves are harvested multiple times annually accompanied by a large amount of nitrogen (N) removed. Therefore, tea plantations are characterized by high requirements of N. This study aimed to assess the variations of N-level, apparent N remobilization efficiency (ANRE), and N utilization efficiency (NUtE) and their dynamic changes during growing seasons for twenty tea varieties. The N-level was highest in the one bud with two leaves as the youngest category, followed by mature leaves attached to green-red stems, and then by aging leaves attached to grey stems. The dynamic N-level presented different profiles of “S”-, “U”-, and “S-like”-shape in the three categories of leaves during the growing seasons. Here, specifically defined ANRE indicated N fluxes in a specific category of leaves, showing that sources and sinks alternate during the period of two consecutive rounds of growth. The dynamic of averaged NUtE followed an “S”-shape. The results revealed annual rhythms and physiological characters related with N indices, which were variety dependent and closely related with the amount of N requirements at proper time. An optimized NUtE is a complex character determined by the combination of tea plantation management and breeding practices to achieve sustainable development with economic benefit.