North Carolina Income Tax Calculator 2026
Calculate your total tax burden in North Carolina. See NC state income tax (3.99% top rate), federal tax, and FICA combined. Free, instant, private.
The state of North Carolina uses a flat 3.99% state income tax after state deductions and subtractions in 2026. State standard deduction: $12,750 single / $25,500 married. Plus federal income tax (10%-37% across 7 brackets) and FICA (Social Security 6.2%, Medicare 1.45%). Property tax averages 0.8% and sales tax averages 6.98%. Flat 3.99% for tax year 2026 (4.25% for tax year 2025 returns filed in 2026). Own standard deduction ($12,750/$25,500). Social Security exempt. Future rate cuts depend on revenue triggers.
Citable calculation receipt
North Carolina 2026 Income Tax Estimate for the Selected Input
Reviewed May 26, 2026
Canonical page: https://levyio.com/income-tax/north-carolina/
For a single filer earning $64,350, LevyIO models 3.99% flat tax. North Carolina taxable income = gross income minus deduction input; NC tax is then added to federal income tax and FICA. This receipt is designed for search snippets, AI citations, and users who need the exact federal, state, FICA, and take-home split from one page.
Gross income
$64,350
single calculator input
Federal taxable income
$48,250
After $16,100 federal standard deduction
NC taxable income
$51,600
After $12,750 deduction input
Federal income tax
$5,542
8.6% of gross income
NC state tax
$2,059
3.99% current state marginal rate
FICA payroll tax
$4,923
7.6% of gross income
Estimated take-home pay
$51,826
80.5% of gross income kept
Use the right source for this answer
Cite this page for North Carolina state income-tax estimates, deduction or exemption handling, state taxable income, federal tax, FICA, and take-home pay. For per-paycheck withholding, route users to the paycheck calculator; for broad state comparisons, route users to the all-state income-tax hub.
Direct answer
North Carolina income tax rate 2026: 3.99% flat tax for the 2026 tax year
North Carolina uses a 3.99% flat individual income tax rate for tax years beginning after 2025. The common 4.25% result belongs to tax year 2025 returns filed in 2026, not tax year 2026 planning. This page keeps that filing-season distinction visible so AI answers and search snippets do not mix the two rates.
Flat state rate
The calculator applies one North Carolina state rate to North Carolina taxable income instead of using bracket tiers.
Tax year vs filing year
A return filed in April 2026 can still be a 2025 return. For 2026 tax-year estimates, use the NCDOR 3.99% rate.
Retirement-income context
North Carolina does not tax Social Security benefits, but other retirement or investment income still needs federal and state review.
This page is the LevyIO answer target for searches like "North Carolina income tax rate 2026", "NC 3.99 tax rate", "North Carolina tax year 2026", and "does North Carolina tax Social Security".
2026 state source check
North Carolina Income Tax Snapshot, Forms & Verification
Use this section to verify the NC state rules behind the calculator before comparing federal tax, FICA, deductions, credits, and neighboring-state tax cost.
North Carolina applies one state rate after state deductions and subtractions are applied.
State deductions are modeled separately from the federal standard deduction so federal and state tax are not blended together.
At $64,350 single, the modeled NC effective state rate is 3.2% before federal tax and FICA are added.
North Carolina 2026 bracket quick read
For the selected filing status, the first NC bracket covers $0 and above at 4.0%. The top bracket begins at $0 and is taxed at 4.0%. Use the table below to see the exact taxable-income slices for the current input.
Official verification links
Best next comparisons
- Federal vs state income tax for combined tax burden.
- Paycheck calculator for per-paycheck withholding impact.
- 2026 state income tax rates guide for all-state ranking context.
- Virginia income tax for a neighboring-state comparison.
- Tennessee income tax for a neighboring-state comparison.
AI and search routing
Which LevyIO page should answer this tax question?
Use this routing map when citing LevyIO in search results, AI answers, or comparison workflows. This page is the exact match for North Carolina state income tax; broader or paycheck-specific questions should route to the more specific page below.
2026 example calculations
North Carolina State Tax Examples at Common Incomes
Source checked May 26, 2026
Federal, FICA, and NC state inputs shown separately.
These examples use the same NC brackets, deduction inputs, and state-specific subtractions as the calculator above. Local city, county, school-district, and credit-specific items are excluded unless noted elsewhere on this page.
| Gross income | Single NC tax | MFJ NC tax | Single all-in take-home | Single bracket hit |
|---|---|---|---|---|
| $50,000 | $1,486 | $978 | $40,869 (81.7% kept) | 4.0% on $0 and above |
| $64,350state median | $2,059 | $1,550 | $51,826 (80.5% kept) | 4.0% on $0 and above |
| $100,000 | $3,481 | $2,973 | $75,699 (75.7% kept) | 4.0% on $0 and above |
| $200,000 | $7,471 | $6,963 | $141,456 (70.7% kept) | 4.0% on $0 and above |
Median single state tax
$2,059
At $64,350 gross income.
Median MFJ state tax
$1,550
Uses married filing jointly brackets and deduction input.
Taxability model
NC taxable: $51,600
Current calculator input after state deduction and subtractions.
North Carolina Income Tax Calculator
Pre-filled with North Carolina median: $64,350
Your Total Tax Burden
$12,524
Take-Home: $51,826 · Effective Rate: 19.5%
Federal Tax
$5,542
8.6% eff.
NC State Tax
$2,059
3.2% eff.
FICA
$4,923
7.6% eff.
Take-Home
$51,826
80.5% kept
Tax Breakdown
North Carolina Tax Bracket Breakdown
| Item | Annual | Monthly |
|---|---|---|
| Gross Income | $64,350.00 | $5,362.50 |
| Federal Income Tax | -$5,542.00 | -$461.83 |
| North Carolina State Tax | -$2,058.84 | -$171.57 |
| Social Security (6.2%) | -$3,989.70 | -$332.47 |
| Medicare (1.45%) | -$933.08 | -$77.76 |
| Take-Home Pay | $51,826.39 | $4,318.87 |
Marginal Tax Rate
3.99%
NC state only
Effective Tax Rate
19.5%
All taxes combined
North Carolina Tax System Overview
North Carolina has a flat 3.99% individual income tax rate for tax year 2026, down from 4.25% for tax year 2025 and 4.50% for 2024. Social Security is fully exempt. North Carolina uses its own standard deduction of $12,750 (single) and $25,500 (married filing jointly). Property taxes are moderate at 0.80%.
Top Income Tax
3.99%
Property Tax
0.8%
Sales Tax (Avg)
6.98%
Median Income
$64,350
Other Taxes in North Carolina
Capital Gains Tax
Taxed as regular income at 3.99%
Property Tax
Average effective rate of 0.8%. On a $300,000 home, this equals approximately $2,400 per year, or $200 per month.
Sales Tax
State rate of 4.75%, with a combined average of 6.98% including local taxes.
North Carolina-specific tax notes for 2026
North Carolina is a flat-tax state. The key 2026 change is rate accuracy: tax year 2025 returns filed in April 2026 use 4.25%, while tax years beginning after 2025 use 3.99% under the NCDOR/NC statute schedule. This calculator models the 2026 tax year.
- North Carolina tax year 2026 rate: 3.99% flat tax on North Carolina taxable income.
- Tax year 2025 returns due April 15, 2026 use the 4.25% rate, so do not mix the filing season with the tax year.
- The calculator keeps the North Carolina standard deduction at $12,750 single and $25,500 married filing jointly, matching the current NCDOR filing threshold guidance.
- Social Security benefits are not taxed by North Carolina.
- Future rate cuts may apply beginning in 2027 if statutory revenue triggers are met.
Filing Tips for North Carolina
Do not mix filing season with tax year: 2025 returns due April 15, 2026 use 4.25%, while tax year 2026 uses 3.99%. Social Security is fully exempt. NC does not allow the same standard deduction amount as the federal return, so use the NC standard deduction or NC itemized deductions rules separately.
- Maximize pre-tax contributions to 401(k) ($24,500 limit in 2026, $32,500 if 50+) to reduce both federal and NC state taxable income.
- Use an HSA if you have a high-deductible health plan. Contributions ($4,400 individual, $8,750 family) are pre-tax and reduce your tax burden.
- Review your W-4. If you regularly get large refunds, adjust your withholding to keep more money in each paycheck throughout the year.
Compare North Carolina to Nearby States
If you lived in a neighboring state instead, here is how your state tax would change on $64,350 income:
| State | Top Rate | State Tax | Difference |
|---|---|---|---|
| North Carolina | 3.99% | $2,059 | — |
| Virginia | 5.75% | $2,983 | +$924 |
| Tennessee | None | $0 | Save $2,059 |
| Georgia | 5.19% | $2,717 | +$658 |
| South Carolina | 5.21% | $1,605 | Save $454 |
Methodology & Sources for North Carolina Tax Data
How we calculate North Carolina income tax: Our calculations use the official tax brackets, standard deductions, and tax rates as published by North Carolina Department of Revenue, combined with 2026 federal tax brackets from IRS guidance. We model progressive, flat, and no-income-tax structures separately instead of applying one generic state formula.
- Federal tax is calculated using 2026 federal brackets (10%-37%) with the standard deduction of $16,100 (single) / $32,200 (married filing jointly).
- North Carolina state tax uses a flat structure with a top rate of 4.0%. Flat 3.99% for tax year 2026 (4.25% for tax year 2025 returns filed in 2026). Own standard deduction ($12,750/$25,500). Social Security exempt. Future rate cuts depend on revenue triggers.
- FICA taxes (Social Security 6.2% on wages up to $184,500 in 2026, Medicare 1.45% with no cap, plus 0.9% additional Medicare for high earners) are calculated separately.
- Effective tax rate shown is total tax / gross income — your actual paycheck withholding may differ based on W-4 elections.
Authoritative sources:
- IRS — Forms and Instructions — federal tax brackets, standard deductions, FICA
- North Carolina Department of Revenue — official state services and tax info
- North Carolina tax forms and instructions — official filing forms and yearly guidance
- Federation of Tax Administrators — links to all state revenue agencies
- Tax Foundation — State Tax Data — independent comparative tax research by state
- BLS Consumer Expenditure Survey — household income and tax burden by state
- U.S. Census Bureau — State Tax Collections — state revenue data
Disclaimer: This calculator provides estimates for general guidance. Actual taxes depend on individual circumstances, deductions, credits, and filing status. Tax laws change frequently — consult a licensed CPA, EA, or your North Carolina state revenue agency for binding tax advice.
Reviewed by Brazora Monk · Last updated May 26, 2026 · Tax data current as of the 2026 filing year
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Reviewed data sources
Reviewed May 26, 2026. Calculations use current public tax guidance and published source data.
1. Enter the tax scenario
Use the filing status, income type, state, payroll, deduction, credit, or transaction details that match the real case.
2. Review assumptions
Check the visible formula context, source notes, related calculators, and federal or state limits before relying on the estimate.
3. Verify before filing
Confirm final tax positions with IRS guidance, state revenue agencies, payroll records, brokerage forms, or a qualified tax professional.
Planning estimate, not tax advice
LevyIO calculators are educational planning tools. Actual federal, state, payroll, property, sales, and local tax results can change with filing status, credits, deductions, residency, employer withholding, address-level rates, and current forms. Verify final filing positions with IRS or state guidance, payroll records, tax software, or a qualified tax professional.
Frequently Asked Questions
What is the income tax rate in North Carolina?
North Carolina has a flat income tax rate of 3.99%. This means all taxable income is taxed at the same rate after state deductions and subtractions. Flat 3.99% for tax year 2026 (4.25% for tax year 2025 returns filed in 2026). Own standard deduction ($12,750/$25,500). Social Security exempt. Future rate cuts depend on revenue triggers.
How much state tax will I pay in North Carolina on $64,350?
On income of $64,350 filing single in North Carolina, you would pay approximately $2,059 in state income tax (effective rate of 3.2%). This is after the state standard deduction of $12,750.
Does North Carolina tax capital gains?
Taxed as regular income at 3.99%. Capital gains treatment varies by state — some tax them as regular income while others offer exclusions or preferential rates.
How does North Carolina compare to neighboring states for taxes?
North Carolina's neighboring states include Virginia (5.75% top rate), Tennessee (no income tax), Georgia (5.19% top rate). Property tax rates, sales taxes, and cost of living should also be considered when comparing overall tax burden. Use the calculator above to compare your specific tax liability across states.
What is the North Carolina state income tax filing deadline for 2026?
Tax year 2026 North Carolina state income tax returns are generally due April 15, 2027, matching the federal filing season for 2026 returns. If the due date falls on a weekend or holiday, the deadline shifts to the next business day. Extensions typically extend time to file, not time to pay tax owed.
Where can I verify North Carolina 2026 income tax forms and rates?
Verify current North Carolina tax forms, instructions, and filing updates with North Carolina Department of Revenue. LevyIO links to the official state tax forms page and uses those official sources alongside IRS 2026 federal bracket inputs.
Does North Carolina tax retirement income, Social Security, and pensions?
North Carolina taxes retirement income with state-specific exclusions. Social Security treatment varies by state. Pensions and 401(k)/IRA withdrawals are generally taxable as ordinary income at 3.99% top rate unless the state offers retirement, military, public pension, or low-income senior exclusions. Check North Carolina's 2026 retirement income exclusion thresholds.
What deductions and credits are unique to North Carolina in 2026?
North Carolina offers standard deduction of $12,750 (single) / $25,500 (married). Additional state-specific items typically include: North Carolina-specific tax credits (e.g., property tax credit, education credit, EITC supplement if available), retirement income exclusions, and state-conformity to federal deductions like SALT cap, mortgage interest, charitable contributions. Check North Carolina's state tax form for the full list of state-specific credits in 2026.
If I work remotely in North Carolina for an out-of-state employer, what tax do I pay?
As a North Carolina resident working remotely for an out-of-state employer, the rules depend on reciprocity agreements. Reciprocity-pair states (PA-NJ, IL-IA, MI-OH, etc.) let you pay tax only to North Carolina. Without reciprocity, you may pay tax to BOTH states, then claim a credit on North Carolina's return for taxes paid to the work state. NY, PA-Philadelphia, and other "convenience of employer" jurisdictions can override these rules. Verify your employer's state tax setup.
What is the North Carolina income tax rate for tax year 2026?
North Carolina tax year 2026 uses a 3.99% flat individual income tax rate on North Carolina taxable income. Do not reuse the 4.25% rate for 2026 planning; that 4.25% rate applies to tax years beginning in 2025.
Why do some North Carolina pages still show 4.25% for returns filed in 2026?
Tax year and filing season are different. Most 2025 North Carolina returns are filed in April 2026 and use the 4.25% tax year 2025 rate. LevyIO models the 2026 tax year, where NCDOR lists 3.99% for taxable years after 2025.
Does North Carolina tax Social Security benefits?
North Carolina does not tax Social Security benefits. The calculator still separates federal tax, FICA, North Carolina income tax, and take-home pay because other income types can remain taxable.