This dataset is composed of two datasets. Dataset1 includes geographic location, soil layer thickness, soil organic carbon, bulk density, soil organic carbon density, basal mirobial respiration, cumulative priming effect and relative priming effect across 24 sampling sites on the Tibetan Plateau. Dataset2 includes CO2 emission rate and δ13C values across 24 sampling sites during the 60-day incubation. At each site, both CO2 emission rate and δ13C values of three parallel samples were measured for 9 times on days 1, 2, 4, 9, 15, 22, 30, 45, and 60.