Soil loss tolerance (T value) is one of the criteria in determining the necessity of erosion control measures and ecological restoration strategy. However, the validity of this criterion in subtropical karst regions is strongly disputed. In this study, T value is calculated based on soil formation rate by using a digital distribution map of carbonate rock assemblage types. Results indicated a spatial heterogeneity and diversity in soil loss tolerance. Instead of only one criterion, a minimum of three criteria should be considered when investigating the carbonate areas of southern China because the "one region, one T value" concept may not be applicable to this region. T value is proportionate to the amount of argillaceous material, which determines the surface soil thickness of the formations in homogenous carbonate rock areas. Homogenous carbonate rock, carbonate rock intercalated with clastic rock areas and carbonate/clastic rock alternation areas have T values of 20, 50 and 100 t/(km(2) a), and they are extremely, severely and moderately sensitive to soil erosion. Karst rocky desertification (KRD) is defined as extreme soil erosion and reflects the risks of erosion. Thus, the relationship between T value and erosion risk is determined using KRD as a parameter. The existence of KRD land is unrelated to the T value, although this parameter indicates erosion sensitivity. Erosion risk is strongly dependent on the relationship between real soil loss (RL) and T value rather than on either erosion intensity or the T value itself. If RL > > T, then the erosion risk is high despite of a low RL. Conversely, if T > > RL, then the soil is safe although RL is high. Overall, these findings may clarify the heterogeneity of T value and its effect on erosion risk in a karst environment.