Drought stress is a significant constraint on crop productivity, particularly for potatoes, which are highly susceptible to drought-induced yield losses due to their shallow root systems. Climate change impacts crop productivity through both abiotic and biotic stresses, with less water stress posing a major challenge, particularly for drought-sensitive crops like potatoes and these stress factors are expected to intensify by 2050. Drought stress affects potatoes physiologically by reducing photosynthetic efficiency, impairing water-use efficiency, and hindering tuber development. This study examines the role of microRNAs (miRNAs) in regulating plant responses to drought stress at the transcriptional and post-transcriptional levels. miRNAs influence various developmental processes and stress responses, including auxin signaling, ABA-mediated regulation, and antioxidant scavenging. Numerous miRNAs have been identified as key players in these regulatory pathways, highlighting their importance in drought tolerance. Understanding the functional mechanisms of these miRNAs and their target genes is essential, especially under combined stress conditions due to climate change. This knowledge is pivotal for developing drought-tolerant crop varieties, enhancing agricultural resilience in a changing climate.