<p>Ninety-five percent of carbon (C) sequestration occurs in the tropics. The transformation of forest ecosystems for intensive livestock and agriculture can affect soil organic matter (SOM) degradation. This literature review includes an overview of various research studies regarding the importance of soil organic carbon (SOC) as a non-renewable natural resource that fulfills several functions in the soil and atmosphere, ensuring food production globally. For this review, a search of bibliographic information was carried out in digital libraries such as Google Scholar, Science Direct and SciELO, using keywords such as "soil" and "carbon" in English and Spanish. The state of the art of publications of the last ten years on topics related to the carbon cycle, carbon and organic matter, COS capture and biomass, and its dynamics, through the action of microorganisms, was analyzed. Different alternatives for mitigation and adaptation to climate change focused on tropical zones were reviewed. The literature review indicates that soil C in tropical zones is affected by related factors such as climate, topography, vegetation and parent material; however, degradation of SOM is caused by anthropogenic actions such as changes in land use, due to forest deforestation and transformation of forest cover. SOC and its dynamics are important in production alternatives for capturing C from soils and biomass in tropical agricultural production systems.</p>