Soil CO2 efflux was measured by alkali absorption method from April to December 2012 in two different forest types, i.e., Pinus wallichiana and Abies pindrow, with three replicate plots in each forest type. Soil CO2 efflux was found maximum in July and minimum in December in both the forest types. Significantly (P<0.001) greater soil CO2 efflux was measured in Pinus wallichiana forest compared to Abies pindrow forest throughout the study period. The range of soil CO2 efflux (mg CO2 m-2 hr-1) from the soil was 126-427 in Abies pindrow forest and 182-646 in Pinus wallichiana forest. Soil CO2 efflux showed greater values in Pinus wallichiana forest than Abies pindrow forest, which could be attributed to greater tree density, tree biomass, shrub density, shrub biomass, forest floor litter and moisture. Soil CO2 efflux also showed significant positive relationship with air temperature. In addition to that the altitudinal difference may be one of the reasons for variation in soil CO2 efflux between the two forest types. This result also indicates that at higher altitude even a small difference in elevation (100 m) alter the functional attributes of the ecosystem.