It can be roughly calculated this way, if the soil nitrogen pool is in a steady-state and nonfertilizer N input is negligible.
In reality, the soil nitrogen pool of a small area of arable land (for example, a field or plot) is often unbalanced during one or two growing seasons. Therefore, the average NUE value calculated on a larger spatial scale or a longer time scale is more meaningful.
You can read our recent paper for more understanding: https://www.nature.com/articles/s43016-021-00263-3
If you have N uptake data from unfertilized soil, then you can use the above formula mentioned by "chandrakala". But if you don't have N uptake from unfertilized soil then you simply divide N uptake by N applied to soil, and you can call it apparent NUE.
But for precise calculation you need the soil nutrients data before fertilization and after harvest. Also the N uptake in all parts of the plants..
Complexity of NUE resides in various N sources that contribute to crop production and inorganic and organic fertilizer, SOM, BNF, interplay between soil N availability, transformation, storage, movement and loss, edaphic conditions, crop genesis, weather and climate and impact of N management
NUE crop= yield Nt/ fertilizer N ( the fraction of fertilizer N that is utilized and allocated on yield N/biomass production per unit of available N Please go through the article N use efficiency.....of today and tomorrow Front. Pl. Sci June 2021
Yes, you can (using the formula given by others) roughly calculate the NUE. As said by Sunita Gaind and others not all of the N uptake by your crop will be coming from applied N (some from native soil N, organic matter, etc). Subtracting the value of unfertilized plot from the fertilized plot may help. Just that there is the likelihood for an interactive effect between N applied and native soil N uptake by the crops in the fertilized plots. .