Zinc (Zn) is an essential trace element for humans, and dietary zinc deficiency is an important global public health issue. Edible mushrooms have become highly promising carriers for zinc biofortification due to their natural mineral accumulation ability and the capacity to convert inorganic zinc into organically bound states with higher bioavailability. The enrichment and absorption of zinc, intracellular homeostasis regulation, and subcellular distribution patterns during the cultivation process of edible mushrooms were summarized, and the key factors influencing the efficiency of zinc biofortification, including fungal species, zinc sources (inorganic, organic, or nano forms), application methods, and cultivation conditions, were evaluated. In addition, the effects of zinc enrichment on the biosynthesis and biological activity of fungal polysaccharides, as well as the interactions between zinc and other essential metals during the accumulation process, were analyzed. Based on this, the key challenges faced in balancing nutritional enhancement, functional quality, and consumer safety when developing safe and effective zinc biofortified edible mushrooms were summarized.