Photon counting computed tomography (PCCT) represents a paradigm shift from conventional CT imaging, propelled by a new generation of X-ray detectors capable of counting individual photons and measuring their energy. The first part of this narrative review is focused on the technical aspects of PCCT and describes its key advancements and benefits compared to conventional CT but also its limitations. By synthesizing the existing literature, the second part of the review seeks to elucidate the potential of PCCT as a valuable tool for assessing carotid artery disease. Thanks to the enhanced spatial resolution and image quality, PCCT allows for an accurate evaluation of carotid luminal stenosis. With its ability to finely discriminate between different tissue types, PCCT allows for detailed characterization of plaque morphology and composition, which is crucial for assessing plaque vulnerability and the risk of cerebrovascular events.