North Carolina State Income Tax 2026
North Carolina taxes wages at a flat 3.99% in 2026. On a $75,000 salary a single filer owes about $2,483 in North Carolina income tax, an effective rate of 3.31%.
| Salary | North Carolina income tax per year | Effective state rate | Per month | Take-home after all taxes |
|---|---|---|---|---|
| $30,000 | $688 | 2.29% | $57 | $25,596 |
| $40,000 | $1,087 | 2.72% | $90 | $33,232 |
| $50,000 | $1,486 | 2.97% | $123 | $40,868 |
| $60,000 | $1,885 | 3.14% | $157 | $48,504 |
| $75,000 | $2,483 | 3.31% | $206 | $59,108 |
| $100,000 | $3,481 | 3.48% | $290 | $75,698 |
| $150,000 | $5,476 | 3.65% | $456 | $108,314 |
| $250,000 | $9,466 | 3.79% | $788 | $173,715 |
How North Carolina taxes wages
Statutory estimate, not the employer wage table. The calculator uses a standard deduction of $12,750 for a single filer and $25,500 for joint filers. North Carolina taxes income at 3.99% after a standard deduction of $12,750 ($25,500 joint). There is no local wage tax. Source: North Carolina Department of Revenue.
What is not in the state income tax number
The state line here is income tax only. Federal income tax follows IRS Publication 15-T, and Social Security and Medicare are the same in every state. North Carolina has no employee local wage tax in this calculator.
North Carolina tax on a paycheck
For take-home pay after every tax, use the North Carolina paycheck calculator, or the North Carolina hourly to salary calculator if you are starting from a wage. Wages at the bottom of the scale: North Carolina minimum wage. Every state at once: state income tax rates.
| State | Top rate | State income tax per year | Take-home per year |
|---|---|---|---|
| North Carolina income tax (this page) | 3.99% | $2,483 | $59,108 |
| South Carolina income tax | 5.21% | $2,160 | $59,432 |
| Virginia income tax | 5.75% | $3,498 | $58,094 |
| Georgia income tax | 4.99% | $2,994 | $58,598 |
Sources
Keep reading
Brackets used for the estimate
| Over | Rate |
|---|---|
| $0 | 3.99% |
| Over | Rate |
|---|---|
| $0 | 3.99% |
Source: North Carolina Department of Revenue. Head of household uses the single brackets on this page, except where the method above says otherwise.
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Questions
Does North Carolina have a state income tax?
Yes. Statutory estimate, not the employer wage table. The top rate used on this page is 3.99%.
What is the North Carolina income tax rate in 2026?
A flat 3.99%.
How much North Carolina income tax on $50,000?
About $1,486 a year for a single filer in 2026, an effective rate of 2.97%. Federal tax, Social Security and Medicare are extra.
How much North Carolina income tax on $100,000?
About $3,481 a year for a single filer in 2026, an effective rate of 3.48%.
Is this the amount an employer withholds?
It is an estimate of the tax owed using the statutory rates, not the state’s wage-bracket withholding table, so a pay stub can differ.