Insufficient nitrogen (N) supply is an important constraint to productivity of lowland rice (Oryza sativa L.), and there is limited information available on optimum timing of N application for lowland rice. To determine the effects of timing of ammonium sulphate application on yield, yield components, and N-use efficiency of lowland rice, a greenhouse experiment was conducted on an Inceptisol (Typic Haplaquepts). The 1,200 mg N application timing was: i) total at sowing (T-1); ii) one-third at sowing + one-third at active tillering + one-third at panicle initiation (T-2); iii) one-third at sowing + one-third at panicle initiation + one third at booting (T-3); iv) one-third at planting + one-third at panicle initiation + one-third at flowering (T-4); v) zero at sowing + one-half at the initiation of tillering + one-half at panicle initiation (T-5); and vi) zero at sowing + one-third at the initiation of tillering + one-third at booting + one-third at flowering (T-6). Dry matter, grain yield, N uptake, and N-use efficiency were significantly affected with timing of N application treatments. Maximum grain yield was obtained with the T-1 treatment, followed by the T-2 and T-5 treatments. Treatments T-4 and T-6 produced minimum grain yields. Nitrogen treatments had highly significant (P<0.001) effects on the number of panicles, followed by filled (P<0.01) and unfilled (P<0.05) spikelets. The number of panicles was the most important component of yield, accounting for about 87% of the variation in yield.