Subsoil tillage loosens compacted soil for better plant growth, but promotes water loss, which is a concern in areas commonly irrigated. Therefore, our objective was to determine the physiological responses of high yield spring corn (Zea mays L.) to Subsoil tillage depth when grown in the western plain irrigation area of Inner Mongolia that leads to the best water use efficiency. The experiment during 2014 and 2015 used Zhengdan958 and Xianyu335 with three differing subsoil tillage depths (30, 40, or 50 cm) as trial factor and shallow rotary as a control. Subsoil tillage increased shoot dry matter accumulation, leading to a greater shoot/root ratio. Subsoil tillage helped retain greater leaf area index in each growth stage, increase the leaf area duration, net assimilation rate, and relative growth rate, with greater effects as tillage was deeper, effectively delaying the aging of the blade. Grain yields were increased by 0.7%–8.9% on average in subsoil tillage treatments compared to conventional soil treatment shallow rotary, Water use efficiency were increased by 1.93%–18.49% on average in subsoil tillage treatment compared to shallow rotary, resulting in net income increases by 2.24% to 6.97% compared to shallow rotary. Among the three different subsoil tillage depth treatment, the grain yield, water use efficiency, and net income is the best under the treatment of subsoil tillage depth of 50 cm.