Leaf resource-use efficiencies are key indicators of plant adaptability to climate change, as they depend on both photosynthetic carbon assimilation and available resources. However, accurately quantifying the response of the coupled carbon and water cycles is challenging due to the canopy vertical variability in resource-use efficiencies, which introduces greater uncertainty into the calculations. Here we experimented to ascertain the vertical variations of leaf resource-use efficiencies along three canopy gradients of coniferous (Pinus elliottii Engelmann.) and broad-leaved (Schima Superba Gardn & Champ.) forests over one year in the subtropical region of China. The efficiency of water (WUE), and nitrogen (NUE) showed higher values in the top canopy level for the two species. The maximum efficiency of light (LUE) occurred in the bottom canopy level for both species. The impact of photosynthetic photon flux density (PPFD), leaf temperature (Tleaf), and vapor pressure deficit (VPD) on leaf resource-use efficiencies varied with canopy gradients in slash pine and schima superba. We also observed a trade-off between NUE and LUE for slash pine and between NUE and WUE for schima superba. Moreover, the variation in the correlation between LUE and WUE indicated a change in resource-use strategies for slash pine. These results emphasize the significance of vertical variations in resource-use efficiencies to enhance the prediction of future carbon-water dynamics in the subtropical forest.