Carbon neutrality is one of the methods to meet reduction target of greenhouse gases in local government. This study has been done to offer quantitative targets to fit carbon neutrality in local government. Carbon neutrality levels in each 163 local government were calculated by comparing the amount of CO<SUB>2</SUB> emission and that of CO<SUB>2</SUB> uptake of forest area in each city. The average of carbon neutrality level of 163 local governments was shown 61.4%. The city which was scored the lowest level was Seoul and some local governments were assessed over 100%. The result of analysis of the amount of CO<SUB>2</SUB> emission by each city location type showed that the type of cities which are developed with high density and nearby the southeastern coast area are higher that other cities. Using the method to evaluate the level of carbon neutrality in a city, it came to be possible to suggest a quantitative target to the city. The result of the study would contribute more effectively to support a decision making for comprehensive carbon neutrality plan when other environmental indicators except carbon related variables were plused.