Nutrient resorption, a process by which plants degrade organic compounds and resorb their nutrients from senescing tissues, is a crucial plant function to increase growth and fitness in nutrient-poor environments. Tropical trees on phosphorus (P)-poor soils are particularly known to have high P-resorption efficiency (PRE, the percentage of P resorbed from senescing leaves before abscission per total P in green leaves). However, the biochemical mechanisms underlying this greater PRE remain unclear. In this study, we determined the P concentration in easily soluble, nucleic acid, lipid and residual fractions for green and senescent leaves of 22 tree species from three sites, which differed in P availability, on the lower flanks of Mt. Kinabalu, Borneo. PRE varied from 24 to 93% and was higher in species from the P-poor site. P-resorption rate was greatest from the lipid fraction, the nucleic acid fraction, and lowest in the easily soluble fraction and the residual fraction when all the species were pooled. For species with higher PRE, P-resorption rate of the residual fraction was relatively high and was comparable in magnitude to that of the other labile fractions. This suggests that tree species inhabiting P-poor environments increased PRE by improving the degradation of recalcitrant compounds. This study suggests that plants selectively degrade organic compounds depending on environmental conditions, which is a key mechanism underlying the variation of PRE.