In plants, microRNAs (miRNAs) are a class of non-coding small RNAs that play important roles in various biological processes, such as seed development, dormancy and germination. In these stages, seeds are regulated by various extrinsic environmental factors and intrinsic hormones. Different species of seeds have distinct development and dormancy characteristics. Recent investigations have identified more and more miRNAs to regulate seed morphogenesis, material metabolism and stress response capacities through hormonal signal transduction, antioxidant effects and transcription factors, etc. In this review, we summarize recent progresses on regulatory mechanisms of miRNAs, and also complex multilevel regulation of miRNAs in the process of seed development, dormancy and germination. We hope to provide insights into further research.