North Carolina income tax rates for 2026
A flat 3.99% of taxable income (down from 4.25% in 2025). The calculation starts from federal adjusted gross income with North Carolina adjustments.
| Rate | Taxable income |
|---|---|
| 3.99% | All taxable income |
Deductions, exemptions and credits
Before the rates apply, North Carolina allows a standard deduction of $12,750 (single) or $25,500 (married filing jointly). The calculator uses these for the filing status you choose; dependent exemptions and credits, which lower the tax further for families, are not included.
Worked example: $75,000 in North Carolina
Single filer with $75,000 of income before state deductions.
Taxable income = $75,000 − $12,750 (standard deduction) = $62,250.00
Brackets: 3.99% × $62,250.00 = $2,483.78
North Carolina income tax = $2,483.78 — an effective rate of 3.31% and a marginal rate of 3.99%.
North Carolina income tax at common incomes
| Income | Single | Effective | Married jointly | Effective |
|---|---|---|---|---|
| $30,000 | $688 | 2.29% | $180 | 0.6% |
| $50,000 | $1,486 | 2.97% | $978 | 1.96% |
| $75,000 | $2,484 | 3.31% | $1,975 | 2.63% |
| $100,000 | $3,481 | 3.48% | $2,973 | 2.97% |
| $150,000 | $5,476 | 3.65% | $4,968 | 3.31% |
| $250,000 | $9,466 | 3.79% | $8,958 | 3.58% |
Income before state deductions; standard deduction and personal exemptions for the filer (and spouse) only; no dependents, itemized deductions or local taxes.
North Carolina compared with nearby states
At $75,000 (single), North Carolina ranks 30 of 51 for state income tax, where 1 is the highest. Tennessee does not tax wages.
| State | Tax on $75,000 | Effective rate | Top rate |
|---|---|---|---|
| North Carolina | $2,484 | 3.31% | 3.99% |
| Virginia | $3,498 | 4.66% | 5.75% |
| Tennessee | $0 | 0% | none |
| Georgia | $2,994 | 3.99% | 4.99% |
| South Carolina | $2,657 | 3.54% | 5.21% |
More about taxes in North Carolina
- North Carolina's flat rate fell to 3.99% for 2026 from 4.25%.
Frequently asked questions
What is the North Carolina income tax rate for 2026?
A flat 3.99% of taxable income (down from 4.25% in 2025). A single filer with $75,000 of income pays an effective 3.31% after deductions.
How much North Carolina income tax do I pay on $75,000?
About $2,484 for a single filer — 3.31% of income — after $12,750 of standard deduction. A married couple with $150,000 owes about $4,968.
What deductions does North Carolina allow?
North Carolina allows a standard deduction of $12,750 (single) or $25,500 (married filing jointly). Dependent exemptions or credits, where the state offers them, lower the tax further.
Is North Carolina's income tax higher than its neighbors'?
At $75,000 (single), North Carolina ranks 30 of 51 for state income tax, where 1 is the highest. Among nearby states, Tennessee is lowest at $0 and Virginia is highest at $3,498.
Estimates only — not tax advice. North Carolina figures: Tax Foundation, State Individual Income Tax Rates and Brackets, 2026 (as of Jan. 1, 2026). Checked October 2026. Your return may include income, deductions and credits this estimate leaves out.