A toilet seat heating device is installed between a toilet cover and a bowl to provide a warming function when people use the toilet. The toilet seat heating device includes a base plate which is provided with a carbon fiber on the hotline, an upper seat and a cooling fin which is provided between the base plate and the upper seat. An upper side of the base plate is provided with an annular groove into which the carbon fiber on the hotline is provided to contact with the cooling fin. When the carbon fiber on the hotline is energized, the cooling fin can quickly absorb heat energy of the carbon fiber on the hotline and then conduct the heat energy upward to the upper seat, thereby providing a warm and comfortable toilet seat.