This retrospective study examined the potential of photon-counting CT (PCCT) for characterizing carotid perivascular adipose tissue (PVAT) in 20 asymptomatic patients, with the aim of exploring imaging markers associated with vascular inflammation and plaque vulnerability beyond conventional luminal stenosis. PVAT was analyzed in concentric layers extending from 1 to 5 mm from the carotid artery wall. Using a specially developed algorithm, both attenuation values (in Hounsfield units) and voxel distribution were assessed for each layer. Results showed a progressive decrease in PVAT attenuation with increasing distance from the vessel wall, with significant differences observed between inner and outer layers. Marked inter-individual variability was also noted, whereas no significant differences emerged between the left and right carotid arteries. Overall, these findings highlight the ability of PCCT to provide a refined, layer-by-layer PVAT assessment, suggesting its potential role as a noninvasive tool for detecting vascular inflammation and improving cardiovascular risk stratification.