The invention discloses a negative carbon emission modified immature soil base building block and a manufacturing method thereof, and the negative carbon emission modified immature soil base building block is prepared from active magnesium oxide, cement, fly ash, immature soil and the like. The manufacturing method comprises the following steps: (1) selecting silty soil or clay, silty clay, expansive soil and the like, and passing through a screen with the aperture of 2mm; 2) preparing a mixture of magnesium oxide, cement, fly ash and immature soil according to a mass ratio of 7: 7: 6: 80, uniformly stirring, adding water, and stirring again to obtain a modified immature soil-based material; (3) putting the modified raw soil base material into a customized mold to be pressed into raw soil building blocks; and 4) putting the pressed building blocks into a carbonization box for carbonization treatment. The obtained modified raw soil building block has the characteristics of negative carbon emission, early strength, high performance, recyclability and the like. And the negative carbon emission modified immature soil base building block is environment-friendly, contributes to realizing carbon peak reaching and carbon neutralization, and can be widely applied to the fields of using local materials for earthwork, saving energy, protecting environment and the like.