The invention discloses a fertilization method for improving nitrogen element utilization rate of flue-cured tobacco. The fertilization method comprises the following steps: (1) leveling the land and applying basic fertilizer; (2) transplanting with water and fertilizer; (3) applying a hole-applied fertilizer; (4) applying foliage fertilizer; (5) applying after-manuring; and (6) applying balanced fertilizer. The fertilization method can effectively improve nitrogen element utilization rate of flue-cured tobacco, reduce production cost, and improve quality, yield and economic benefits of the tobacco leaves; charcoal made of rice straw is applied, straws return to the field, and the problem that the conventional firing method for treating rice straws pollutes the environment can be solved. The fertilization method can improve physicochemical property and fertility of the soil for planting tobacco.