While promoting economic development, the tourism industry has also significantly increased carbon emissions, causing certain environmental damage. Currently, the carbon emissions issue of rural tourism has gradually become a hot topic of concern. As one of the burgeoning rural tourism destinations in China, Songkou Town holds significant relevance and serves as a valuable reference point for examining carbon emissions in this sector. Consequently, this study leverages pertinent theoretical advancements in carbon emissions research to establish a comprehensive theoretical framework encompassing rural tourism carbon sources, carbon emissions systems, estimation methodologies, and proposes appropriate carbon compensation strategies. The study focuses on Songkou Town as the subject of empirical analysis and conducts a comprehensive examination of its carbon emissions sources. The findings revealed that among the various sources of carbon emissions in rural tourism within Songkou Town, the highest carbon emissions was attributed to tourism transportation, amounting to 9700.1 t. Conversely, the management department exhibited the lowest carbon emissions, with a recorded value of 11.455 t. The proportion of rural tourism transportation, tourism accommodation, tourism catering, shopping and entertainment, garbage disposal, management departments, and residents’ living in Songkou Town to the total carbon emissions was 55.60%, 0.35%, 1.56%, 3.93%, 13.59%, 0.07%, and 24.91%, respectively. This study conducted a comprehensive assessment of carbon emissions in Songkou Town and examined the carbon compensation mechanism of rural tourism from a microlevel perspective. The findings hold significant practical implications for local rural tourism planning and sustainable development. Moreover, the study also offers valuable insights and guidance for promoting regional development and ensuring the successful implementation of carbon compensation measures.