North Carolina income tax at a glance
North Carolina’s flat rate reached 3.99% for 2026, the last scheduled step of the 2023 phase-down; further cuts toward 2.49% depend on revenue triggers. The state has its own standard deduction of $12,750 ($25,500 joint).
| Tax structure | Flat 3.99% |
| Figures for tax year | 2026 |
| Starting point | Federal AGI |
| Standard deduction (single / joint) | $12,750 / $25,500 |
| Tax on $75,000 (single) | $2,484 (3.31%) |
| Rank at $75,000 | 31st highest of 42 |
| Local income taxes | None |
| State sales tax | 4.75% |
How North Carolina calculates your income tax
North Carolina starts from your federal adjusted gross income (AGI). The standard deduction is $12,750 for single filers and $25,500 for married couples filing jointly ($19,125 head of household).
Taxable income × 3.99% = North Carolina income tax
North Carolina income tax rate (2026)
North Carolina applies a single 3.99% rate to all taxable income for every filing status. There are no brackets to climb: each extra $1,000 of taxable income adds $40 of state tax.
North Carolina standard deduction and exemptions
| Filing status | Standard deduction | Personal exemption | Per dependent |
|---|---|---|---|
| Single | $12,750 | — | — |
| Married filing jointly | $25,500 | — | — |
| Head of household | $19,125 | — | — |
Amounts before any income-based phase-outs.
North Carolina income tax on $50,000, $75,000 and $100,000
Estimated 2026 tax for W-2 wages with the standard deduction, no children and no pre-tax deductions. Change any of these in the calculator above.
| Wages | Filing status | NC tax | Effective | Federal tax | FICA | Take-home | Monthly |
|---|---|---|---|---|---|---|---|
| $50,000 | Single | $1,486 | 2.97% | $3,820 | $3,825 | $40,869 | $3,406 |
| $50,000 | Married jointly | $978 | 1.96% | $1,780 | $3,825 | $43,417 | $3,618 |
| $75,000 | Single | $2,484 | 3.31% | $7,670 | $5,738 | $59,109 | $4,926 |
| $75,000 | Married jointly | $1,975 | 2.63% | $4,640 | $5,738 | $62,647 | $5,221 |
| $100,000 | Single | $3,481 | 3.48% | $13,170 | $7,650 | $75,699 | $6,308 |
| $100,000 | Married jointly | $2,973 | 2.97% | $7,640 | $7,650 | $81,737 | $6,811 |
Step by step: $75,000 single filer in North Carolina
- Gross wages: $75,000
- Standard deduction: −$12,750
- North Carolina taxable income: $62,250
- 3.99% on $62,250 = $2,483.78
- North Carolina income tax: $2,484 — 3.31% of gross pay, with a marginal state rate of 3.99%.
- With $7,670 of federal income tax and $5,738 of FICA, total tax is $15,891 and take-home pay is about $59,109 ($2,273 every two weeks).
Local income taxes in North Carolina
No local income taxes.
Sales tax and other North Carolina taxes
The North Carolina state sales tax rate is 4.75%, and local governments may add their own rates on top. Spending $30,000 a year on taxable goods would cost roughly $1,425 in state sales tax alone.
Compare North Carolina with neighboring states
State income tax on $75,000 of wages for a single filer in North Carolina and its neighbors. Moving to Tennessee would cut state income tax on this salary by about $2,484 a year, while Virginia would cost about $1,015 more.
| State | Type | Top rate | Tax on $75k | vs NC |
|---|---|---|---|---|
| North Carolina | Flat | 3.99% | $2,484 | — |
| Virginia | Graduated | 5.75% | $3,498 | +$1,015 |
| Tennessee | No income tax | — | $0 | −$2,484 |
| Georgia | Flat | 4.99% | $2,994 | +$510 |
| South Carolina | Graduated | 5.21% | $2,657 | +$174 |
If you live in one of these states and work in another, you generally file a non-resident return in the work state and claim a credit at home for the tax paid.
How to lower your North Carolina income tax
- Pre-tax retirement savings. Putting $10,000 into a traditional 401(k) on a $75,000 salary cuts North Carolina tax by about $399 on top of the federal savings.
- Claim state credits. Check the North Carolina return for earned-income, child, education and renter or property-tax credits that this estimate doesn’t include.
- Watch residency and work location. Days worked in another state and the date you move in or out change how much each state can tax.
- Time large income. Bonuses, stock sales and Roth conversions all land on your state return too.
See all states side by side in the state income tax calculator, or check the federal side with the federal income tax calculator and your per-check withholding in the paycheck calculator.
Sources and updates
Rates, brackets and deductions are for tax year 2026. Source: official North Carolina tax agency page, cross-checked with the Tax Foundation’s 2026 state income tax tables and 2026 state legislation. Data last reviewed November 4, 2026.
North Carolina income tax FAQ
What is the North Carolina state income tax rate?
North Carolina has a flat 3.99% rate for 2026. A single filer earning $75,000 pays an effective rate of about 3.31%.
How much North Carolina income tax do I pay on $75,000?
About $2,484 for a single filer and $1,975 for a married couple filing jointly, using the standard deduction. Including federal income tax and FICA, a single filer takes home about $59,109 a year.
What is the North Carolina standard deduction?
The standard deduction is $12,750 for single filers and $25,500 for married couples filing jointly ($19,125 head of household).
Does North Carolina have local income taxes?
No local income taxes.
Is North Carolina a high-tax state?
On a $75,000 salary North Carolina ranks 31 of the 42 jurisdictions that tax wages (1 = highest), in the middle of the pack. Among its neighbors, Tennessee is cheapest at $0.