The environmental pollution and health risks caused by the improper disposal of electric and electronic waste (e‐waste) have become urgent global issues. Severe and widespread contaminations of polychlorinated biphenyls (PCBs) are commonly found in drylands or paddy fields in Taizhou, a major hotspot of e‐waste recycling in China. In this research, comparative study was performed on PCBs transformation in polluted agricultural soil under drying and flooded conditions. Uncontaminated soils spiked with PCB31 (2,3,4′‐trichlorobiphenyl) and PCB153 (2,2′,4,4′,5,5′‐hexachlorobiphenyl) were also investigated to verify the transformation characteristics of highly and less chlorinated congeners under both conditions. In a 180‐day incubation period, total PCBs in contaminated soil decreased 63.85% in paddy conditions but only 33.10% in dryland conditions; dissipation rate of highly chlorinated congeners in flooded treatment was 39% higher than drying treatment. Furthermore, PCB153 spiked soil exhibited a 19% higher removal rate in flooded conditions than drying ones. In contrast, degradation rate of PCB31 under drying conditions was 33% higher. It was proposed that drying conditions in dryland or fallowed paddy field favoured the aerobic biodegradation of less chlorinated PCBs, whereas paddy conditions benefitted anaerobic reductive dechlorination process of highly chlorinated congeners, which was crucial for completely mineralization of PCBs.