Viruses outnumber every other biological entity on Earth, and soil viruses are particularly diverse compared to other habitats. However, we have limited understanding of soil viruses because of the tremendous variation in soil ecosystems and because of the lack of appropriate screening tools. Here, we determined the global distribution of more than 24,000 soil viral sequences and their potential hosts, including >1,600 sequences associated with giant viruses. The viral sequences, derived from 668 terrestrial metagenomes, greatly extend existing knowledge of soil viral diversity and viral biogeographical distribution. We screened these sequences to identify a suite of cosmopolitan auxiliary metabolic genes (AMGs) encoding enzymes involved in soil organic carbon decomposition across soil biomes. Additionally, we provide evidence for viral facilitation of multi-domain linkages in soils by locating a fungal chitosanase in bacteriophages, generating a new paradigm of how viruses can serve as exchange vectors of carbon metabolism across domains of life.