Summary Boron (B) is essential for growth and development, with the B requirement differing depending on the particular organs and tissues, but the molecular mechanisms underlying the preferential distribution of B to different tissues are poorly understood. We investigated the role of a rice gene (OsBOR1) encoding a B efflux transporter in the distribution of B to different tissues under different B supplies. OsBOR1 was highly expressed in the nodes at all growth stages. The OsBOR1 protein shows polar localization at the distal side of bundle sheath cells in nodes and xylem parenchyma cells of elongating leaf sheath, but in the mature leaf sheath and blade at the proximal side of bundle sheath cells. Furthermore, the expression of OsBOR1 was not affected by external B fluctuations, but the OsBOR1 protein was gradually degraded in response to high B. Knockout of this gene altered B distribution, decreasing the distribution of B to new leaves and panicles but increasing B distribution to old leaves. These results indicate that OsBOR1 expressed in nodes and leaf sheath is involved in the preferential distribution of B to different tissues in rice. Furthermore, the OsBOR1 undergoes degradation in response to high B for fine regulation of B distribution to different tissues.