When you click on links to various merchants on this site and make a purchase, this can result in this site earning a commission. Affiliate programs and affiliations include, but are not limited to, the eBay Partner Network.
Black carpet will look much richer and if you're tan leather is super clean it will help provide great contrast and call attention to how good the leather looks.
Here's my black and tan interior. All poop brown pieces are now black, and the carpet was removed to be dyed. It looks perfect and feels just as soft as new carpet. It doesn't hurt that my tan carpet was mint anyway.
If going two tone, I recommend black on the following:
1) carpet
2) floor mats
3) upper interior (doodoo brown color)
4) steering wheel
5) center console trim