Soil organic carbon (SOC) is a great component of the global carbon cycle and plays significant role in terms of climatic changes and agricultural land-use. An important management concern is the extent of SOC stocks sequestration when farmland is converted to forest stands. We have reviewed the literature about changes in SOC stock in relation to altitude and stand age and sought differences between former agricultural land and origin forest stands. Accumulation of SOC was monitored in 17 examples (41 samples) in 9 locations across the all Czech Republic with focus on the main tree species Norway spruce (Picea abies [L.] Karst.). Results showed a significant increase of SOC stock in an afforested farmland with increasing stand age. Another factor was the altitude. With increasing altitude, the carbon stock in our model gradually decreased. From the data analyzed comparing forest stand and former agricultural land, similar carbon sequestration was documented for both variants with higher SOC for forest stands. However, other conditions affecting SOC stock should be taken into consideration, especially silvicultural management, topography, disturbances, soil properties and cultivation. The general tendencies of SOC changes at the investigated sites are comparable to those in other studies across the Europe.