Excessive ammonium disrupts the biological and physical characteristics of aquatic freshwater ecosystems, causing nutrient imbalances and toxicity. Different macrophytes exhibit varying tolerance levels to ammonium stress, influenced by species-specific adaptations. However, eutrophic water bodies not only have high nutrient loads but also exhibit low light transparency, necessitating an understanding of how submerged macrophytes cope with both high ammonium concentrations and low light conditions. In this study, we explored the tolerance of submerged macrophytes under these challenging conditions by testing various ammonium concentrations and light intensities. Our findings reveal that Myriophyllum spicatum demonstrates high ammonium tolerance under both optimal and low light intensities. Specifically, under optimal light, the primary ammonium assimilation pathway is catalyzed by NADH-GDH (Nicotinamide Adenine Dinucleotide-dependent Glutamate Dehydrogenase), with its activity increasing 4-fold at 50 mg L−1 [NH4+-N] compared to the control. Conversely, under low light intensity, the GS (Glutamine Synthetase)-catalyzed pathway becomes predominant, with GS activity rising 3-fold at 50 mg L−1 [NH4+-N] compared to the control. These results provide new insights into the adaptive mechanisms of M. spicatum, highlighting its flexible strategies for ammonium assimilation and its potential application in water restoration efforts. This study offers valuable information on the enzymatic pathways involved in ammonium detoxification, which is essential for developing effective strategies to manage and restore eutrophic aquatic systems.