[Objective] The land use carbon emission pattern was analyzed and the value of carbon compensation was estimated in the Three Gorges reservoir area in order to provide a reference for guiding low-carbon development and improving the carbon compensation mechanism in the basin. [Methods] We used the carbon emission factor, energy consumption per unit GDP, and economic contribution coefficient to calculate the carbon compensation value of land use. The net carbon emission was taken as the benchmark value. The carbon emission threshold and carbon emission intensity were revised. [Results] ① Carbon emission and carbon absorption in the Three Gorges reservoir area showed an overall upward trend from 1980 to 2021. Cultivated land and forest land were the main sources of carbon sequestration from regional land use, and urban and rural industrial, mining, and residential land were the main sources of carbon emissions from regional land use; ② The carbon absorption pattern was low in the west and high in the east. From 1980 to 2021, the districts and counties with middle-high level and high level carbon absorption increased significantly, and most of them were located in the east and north of the study area, while the counties with low level carbon absorption decreased; ③ In terms of carbon emission patterns, land use carbon emissions in the Three Gorges Reservoir area from 1980 to 1990 were at a low level or medium-low level. The overall carbon emissions of the reservoir area increased from 2000 to 2021, with the main urban area of Chongqing City in the west; Wanzhou, Kaizhou District, and Yunyang County in the middle; and Yiling District in the east at medium and high levels. Wulong County was at a medium level. The carbon emissions of Badong, Wushan, Wuxi, Zigui County, and other surrounding areas were at low and medium-low levels; ④ In the study area, nine districts and counties were ecological surplus areas and should obtain carbon offset funds. Fengjie County should receive the highest carbon compensation fund of 6.87×10⁵ yuan. Seventeen districts and counties were ecological deficit areas. Yubei District paid the highest amount of carbon offsets of 1.53×10⁷ yuan. [Conclusion] In the ecological deficit areas, regional cooperation should be promoted to control carbon emissions, and a horizontal carbon compensation mechanism should be established. The scale of construction land should be controlled, and land use allocation should be optimized. The concept of green development should be implemented to enhance carbon sequestration capacity. Energy supply structure should be optimized and energy utilization rate should be increased to guide low-carbon development of the watershed.