River hydrology shapes the sources, concentration, and stoichiometry of organic matter within drainage basins. However, our understanding of how the microbes process dissolved organic matter (DOM) and recycle nutrients in tropical rivers needs to be improved. This study explores the relationships between elemental DOM composition (carbon/nitrogen/phosphorus: C/N/P), C and N uptake, and C mineralization by autochthonous bacterioplankton in the Usumacinta River, one of the most important fluvial systems in Mexico. Our study investigated changes in the composition and concentration of DOM and evaluated carbon dioxide (CO2)production rates (C–CO2) through laboratory experiments. We compared three sites representing the middle and lower river basins, including their transitional zones, during the rainy and dry seasons. After incubation (120 h at 25°C), the DOM decreased between 25% and 89% of C content. Notably, the initial high proportion of C in DOM in samples from the middle–forested zone and the transition led to elevated C–CO2 rates (>10 mg l−1 day−1), in contrast to the lower initial C proportion and subsequent C–CO2 rates (<7 mg l−1 day−1) in the lower river basin. We also found that dissolved organic carbon uptake and NO3− and NH4+ production were higher during the dry season than in the rainy season. The low water flow in the river during the dry season accentuated the differences in elemental composition and microbial processing of DOM among the sites, while the high water flow of the rainy season homogenized these factors. Our findings indicate that microbial metabolism operates with reduced efficiency in C-rich environments like forests, particularly when faced with high C/N and C/P ratios in DOM. This study highlights the influence of the tropical hydrological regime (rainy and dry seasons) and the longitudinal changes in the river basin (middle and lower) topography and land cover on microbial metabolism by constraining DOM characteristics, emphasizing the crucial role of elemental ratios in river DOM processing.