Based on the analysis of local low carbon economy plans, the assessment of the role and importance of carbon footprint as a tool in local planning of low carbon economy in rural areas in Poland was carried out. The methodology of the inventory of greenhouse gas emissions applied in these documents was evaluated. On the basis of the emission data contained in the studied plans, the carbon footprint was calculated for the rural municipalities, which was expressed in carbon dioxide equivalent. Furthermore, statistical analyzes were carried out. There were significant differences in the size of the carbon footprint in the individual municipalities and sectors, resulting mainly from the non-uniform methodological assumptions. Global values range from 17.3 thousand Mg CO₂eq/year to 167.4 thousand Mg CO₂eq/year (with an average of 63.5 thousand Mg CO₂eq/year and a standard deviation of 48.1 thousand Mg CO₂eq/year), while per capita from 2,9 Mg CO₂eq to 31.5 Mg CO₂eq (with an average of 8.7 Mg CO₂eq and a standard deviation of 7.2 Mg CO₂eq). Conducted diagnosis showed that the use in low carbon economy plans of these methods for calculating the carbon footprint are ineffective and do not allow for the determination of the actual level of greenhouse gas emissions.