North Carolina tax summary for 2026
| Tax on wages | Flat rate |
|---|---|
| Starting point | Federal adjusted gross income |
| Rates (single) | 3.99% |
| Standard deduction | Single $12,750 · Married filing jointly $25,500 · Head of household $19,125 · Married filing separately $12,750 |
| Personal exemption | None |
| Federal income tax deduction | Not allowed |
| Employee payroll taxes | None |
| Local income taxes | None |
North Carolina income tax brackets 2026
Rates apply to North Carolina taxable income, after the deductions above. Married filing separately uses the single brackets unless the state publishes its own.
| Taxable income over | Up to | Rate |
|---|---|---|
| $0 | and up | 3.99% |
Worked example: $65,000, single, paid biweekly
Computed by the same engine as the calculator, with no pre-tax deductions.
| Line | Per paycheck | Annual |
|---|---|---|
| Gross pay | $2,500.00 | $65,000 |
| Federal income tax | $216.15 | $5,620 |
| Social Security | $155.00 | $4,030 |
| Medicare | $36.25 | $943 |
| North Carolina income tax | $80.18 | $2,085 |
| Take-home pay | $2,012.41 | $52,323 |
Effective tax rate 19.5%; tax on the next dollar earned 23.6%. North Carolina taxable income is $52,250.
Second example: $120,000, married filing jointly, two children
Take-home $101,409 a year ($3,900.36 biweekly). Federal income tax $5,640 after a $4,400 Child Tax Credit, Social Security and Medicare $9,180, North Carolina income tax $3,771.
How the North Carolina estimate is calculated
- Start from federal adjusted gross income — wages minus traditional 401(k) and Section 125 deductions.
- Subtract the North Carolina standard deduction for your filing status.
- Apply the flat rate (married filing separately uses the single brackets).
- Divide the annual total by your number of paychecks.
What this North Carolina calculator does not model
- North Carolina Child Deduction (income-based deduction per qualifying child; replaces personal exemption for dependents)
- North Carolina Earned Income Tax Credit
- Other North Carolina credits
Data notes
- Flat 3.99% for tax years after 2025 (NCDOR Tax Rate Schedules page; Session Law 2023-134). 2026 legislation (S.B. 257, signed July 7, 2026) set future rates beginning 2027 (3.49% for 2027–2029) and did not change the 2026 rate.
- NC-30 withholding uses 4.09% (3.99% + 0.10%); that is a withholding figure, not used for liability.
- Standard deductions (G.S. 105-153.5, not indexed; NCDOR standard deduction page): $12,750 single/MFS, $25,500 MFJ, $19,125 HOH. MFS is $0 if the spouse itemizes.
- No personal exemption. The income-based child deduction is not modeled.
- NC starts from federal AGI (D-400 line 6). Session Law 2026-31 updated IRC conformity to July 5, 2025.
Sources
- State income tax: NCDOR – FAQs regarding Session Law 2026-31 and Session Law 2026-41 (IRC conformity updated to July 5, 2025) (read 2026-10-07)
- State income tax: NCDOR – Tax Rate Schedules: For Taxable Years after 2025, rate is 3.99% (Session Law 2023-134) (read 2026-10-07)
- State income tax: NCDOR – 2026 Income Tax Withholding Tables and Instructions for Employers (NC-30) (read 2026-10-07)
- State income tax: NCDOR – North Carolina Standard Deduction (2025 amounts; same for 2026 per G.S. 105-153.5) (read 2026-10-07)
Federal figures come from the IRS and SSA; see the methodology page.
Compare nearby and similar states
Neighboring states: Georgia, South Carolina, Tennessee, Virginia
States with a similar tax setup: Colorado, Kentucky, Pennsylvania, Indiana, Iowa, Idaho
See every state side by side in the salary comparison by state, or browse all state paycheck calculators.