To explore the response of nitrogen metabolism in Masson pine (Pinus massoniana) to high CO2 concentrations, needles from one-year-old seedlings were used as materials to detect key enzyme activities, gene expression and different forms of nitrogen metabolites after CO2 stress for different durations (0 h, 6 h, 12 h, 24 h). The results show that elevated CO2 affected the efficiency of nitrogen metabolism in Masson pine needles, inhibiting the expression of key genes involved in nitrogen metabolism, including glutamate synthase (GOGAT), nitrite reductase (NiR), glutamine synthase (GS), nitrate reductase (NR) and glutamate dehydrogenase (GDH), and decreasing the activities of GOGAT, NiR, and GS. The decrease in enzyme activities and gene expression caused a decrease in different forms of nitrogen metabolites, including total nitrogen, ammonium, nitrite and specific amino acids. With prolonged stress, the nitrate content increased first and then decreased. In this study, the response pattern of nitrogen metabolism to CO2 stress in Masson pine needles was described, which may aid future research on nitrogen utilization in Masson pine.