A carbon heating element and a method for manufacturing a carbon heating element are provided. The carbon heating element may efficiently dissipate heat and prevent disconnection or destruction of a heating element to prolong a lifespan thereof without generating a spark and plasma under a high voltage. The carbon heating element may include carbon (C) and silicon carbide (SiC), and the carbon heating element may have a thermal conductivity of 1.6 W/m·K or more.