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• There was no significant correlation between soil fungal and bacterial a-diversity and elevation. • Soil temperature (ST), soil water content (SWC), and total phosphorus (TP) were the driving factors affecting the elevation distribution pattern of soil fungal communities. • Soil fungi were more sensitive than bacteria in response to elevation changes. • The network complexity of soil bacteria is higher than that of fungi. The Qinghai-Tibet Plateau is one of the most sensitive regions in response to global climate change. Because soil bacteria have a considerable influence on ecosystem function, it is essential to understand their responses to different climates. We investigated the effects of elevation change on soil microbial diversity and community structure in the Abies georgei var. smithii forest of the Sygera Mountains in southeastern Tibet. We sampled soils from 0 to 10 cm depth at 3500 m, 3900 m and 4300 m asl, and examined changes in fungal and bacterial communities using Illumina MiSeq sequencing. The results showed that 1) fungal and bacterial diversity (Shannon index) did not change significantly (P > 0.05) with increasing elevation, and 2) elevation had no effect on the community structure of bacteria but had a significant effect on the community structure of fungi. Redundancy analysis showed that elevation, soil temperature (ST), soil water content (SWC), and total phosphorus (TP) were drivers of changes in fungal community structure. 3) Elevation had no significant effect (P > 0.05) on the relative abundance of the dominant bacterial phylum in the soil but had a significant effect (P < 0.05) on the relative abundance of the dominant fungal phylum. The dominant bacterial phyla were Proteobacteria, Actinobacteria, Acidobacteria, and Choroflexi, whereas the dominant fungal phyla were Basidiomycota, Ascomycota and Mortierllomycota. The relative abundance of Basidiomycota at 3900 m was significantly higher (P < 0.05) than that of Ascomycota at 3500 m and 4300 m, while the relative abundance of Ascomycota at 4300 m was significantly lower (P < 0.05) than that of Basidiomycota at 3500 m and 4300 m. and 4) the complexity of the bacterial network was the lowest at 3900 m elevation, while the most complex at 3500 m elevation. The fungal network complexity was lower than that of the bacteria. In conclusion, soil fungal communities are more sensitive to changes in elevation than are bacterial communities. [ABSTRACT FROM AUTHOR]