North Carolina income tax rates for 2026
North Carolina has a flat 3.99% rate. Rates apply to North Carolina taxable income: federal adjusted gross income minus North Carolina’s own deductions and exemptions.
| Rate | Single | Married filing jointly |
|---|---|---|
| 3.99% | All taxable income | All taxable income |
North Carolina standard deduction and exemptions
| Item | Single | Married filing jointly |
|---|---|---|
| Standard deduction | $12,750 | $25,500 |
Deductions and exemptions reduce the income North Carolina taxes; credits reduce the tax itself. The head-of-household standard deduction is $19,125.
How much North Carolina income tax will I pay?
Estimated 2026 tax for a single filer with wage income, the standard deduction and no dependents:
| Wages | North Carolina tax | State effective rate | Federal income tax | Total income tax | Combined rate |
|---|---|---|---|---|---|
| $40,000 | $1,087 | 2.72% | $2,620 | $3,707 | 9.3% |
| $60,000 | $1,885 | 3.14% | $5,020 | $6,905 | 11.5% |
| $80,000 | $2,683 | 3.35% | $8,770 | $11,453 | 14.3% |
| $100,000 | $3,481 | 3.48% | $13,170 | $16,651 | 16.7% |
| $150,000 | $5,476 | 3.65% | $24,734 | $30,210 | 20.1% |
| $250,000 | $9,466 | 3.79% | $51,304 | $60,770 | 24.3% |
At $100,000, for example, North Carolina takes about $3,481 and the combined income tax bill is $16,651. Your marginal rate on the next dollar at that income is 25.99% (22% federal + 3.99% North Carolina). These estimates apply North Carolina’s brackets, standard deduction, exemptions and credits from our data, plus the phase-outs and other special rules described below; local taxes and rules the notes below mark as not modeled are left out.
How North Carolina compares with neighboring states
On a $75,000 salary, a single filer pays $2,484 in North Carolina income tax, the 22nd-lowest among the 50 states and DC. The median across all of them is $2,588.
| State | State tax on $75,000 | Effective rate | Rates | National rank |
|---|---|---|---|---|
| Tennessee | $0 | 0% | No wage tax | 1 of 51 |
| North Carolina | $2,484 | 3.31% | Flat 3.99% | 22 of 51 |
| South Carolina | $2,657 | 3.54% | 1.99%–5.21% | 29 of 51 |
| Georgia | $2,994 | 3.99% | Flat 4.99% | 36 of 51 |
| Virginia | $3,498 | 4.66% | 2%–5.75% | 44 of 51 |
Compare North Carolina with Georgia, South Carolina, Tennessee and Virginia.
North Carolina tax rules to know
Key points from our 2026 North Carolina data, compiled from the official sources listed at the end of this page:
- Flat 3.99% for tax year 2026 (down from 4.25% in 2025); NCDOR's 2026 withholding tables (NC-30) are built on the 3.99% rate.
- SB 257, the 2026 Appropriations Act signed July 7, 2026, replaces the earlier revenue-trigger schedule with fixed future cuts: 3.49% for 2027-2029, 3.24% for 2030-2032 and 2.99% for 2033-2034 (with up to two more trigger-based cuts possible from 2035). The 2026 rate is unchanged.
- North Carolina starts from federal AGI. Standard deduction: $12,750 single/MFS, $25,500 MFJ/qualifying surviving spouse, $19,125 HOH (not indexed). No personal exemptions.
- A child deduction of up to $3,000 per qualifying child (a child for the federal child tax credit) is available, falling in $500 steps as AGI rises: MFJ $3,000 up to $40,000 AGI, $0 over $140,000 ($20,000 steps); HOH $3,000 up to $30,000, $0 over $105,000 ($15,000 steps); single/MFS $3,000 up to $20,000, $0 over $70,000 ($10,000 steps) (G.S. 105-153.5(a1)).
Local income tax: none. Cities and counties in North Carolina do not levy their own income tax in our 2026 data.
More 2026 tax tools
See the 2026 federal brackets and standard deduction, estimate each paycheck with the paycheck calculator, or compare income tax in every state.
Frequently asked questions
What is the North Carolina income tax rate for 2026?
North Carolina has a flat 3.99% rate for 2026. Because the rate applies to taxable income after deductions, the share of total income you pay is lower: about 3.31% for a single filer earning $75,000. At $100,000 of wages, a single filer would owe about $3,481 in North Carolina income tax.
How much is North Carolina income tax on $75,000?
A single filer with $75,000 in wages owes about $2,484 in North Carolina income tax for 2026, based on North Carolina taxable income of about $62,250. Federal income tax adds $7,670 and Social Security and Medicare $5,738, leaving about $59,109. A married couple earning $150,000 would owe about $4,968 in state tax.
What is the North Carolina standard deduction for 2026?
In our 2026 data, the North Carolina standard deduction is $12,750 for single filers and $25,500 for married couples filing jointly ($19,125 for heads of household). For a single filer earning $75,000, North Carolina taxable income works out to about $62,250 in our estimate. See the rules section on this page for income limits and other details.
Does North Carolina have local income taxes?
No. Our 2026 data shows no local (city or county) income taxes in North Carolina, so the state and federal income tax estimated here, plus Social Security and Medicare, cover the income taxes on your wages. A single filer earning $75,000 pays about $10,154 in combined federal and North Carolina income tax.
How does North Carolina income tax compare with nearby states?
On a $75,000 salary, a single filer pays about $2,484 in North Carolina income tax, the 22nd-lowest among the 50 states and DC. Among neighbors, Tennessee would take $0 and Virginia $3,498. The national median is $2,588. Income tax is only one part of the picture; sales and property taxes also differ by state.
Is this North Carolina tax estimate exact?
It is an estimate. We apply North Carolina’s 2026 brackets, standard deduction, exemptions and credits to your income, starting from federal adjusted gross income. We do not model every North Carolina subtraction, credit or phase-out, and federal figures leave out the AMT and the QBI deduction. Use it for planning and check your actual return or North Carolina’s tax agency for final numbers.