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North Carolina Income Tax Calculator (2026)
Estimate your 2026 North Carolina state income tax — a flat 3.99% on taxable income after the standard deduction. No sign-up, no cost.
Estimate Your North Carolina Tax
North Carolina has no personal or dependent exemptions, so this does not change your result — shown for reference.
Standard deduction
NC taxable income
NC state tax (3.99%)
Effective tax rate
Marginal tax rate
North Carolina has no local income tax, so the state figure is the full income-tax bill. Estimates only — your actual return may differ.
How North Carolina Income Tax Works
North Carolina taxes income at a flat 3.99% for tax year 2026 — down from 4.25% in 2025. The state has been on a long phase-down: it replaced a graduated system that topped out at 7.75% with a 5.8% flat rate in 2014, then cut it nearly every year since. Before the rate applies, you subtract North Carolina’s fixed standard deduction.
- One flat rate: 3.99%. Every dollar of North Carolina taxable income is taxed at 3.99% — no brackets, so your marginal rate and the rate on your last dollar are always the same.
- Standard deduction: $12,750 single / $25,500 joint / $19,125 head of household. These amounts are set by statute and do not adjust for inflation the way federal amounts do.
- No personal exemptions. Unlike many states, North Carolina offers no per-person or per-dependent exemption — the standard deduction is the only subtraction.
- No local income tax. No North Carolina city or county may levy an income tax — the number this calculator produces is your complete North Carolina income-tax liability.
NC taxable income = gross income − standard deduction
NC state tax = taxable income × 3.99%
(taxable income cannot go below $0)
NC state tax = taxable income × 3.99%
(taxable income cannot go below $0)
Worked Example: Single, $75,000 Gross Income
| Calculation | Amount | |
|---|---|---|
| Standard deduction (single) | $12,750 | |
| NC taxable income | $75,000 − $12,750 | $62,250 |
| NC state tax | $62,250 × 3.99% | $2,483.78 |
| Effective rate | $2,483.78 ÷ $75,000 | 3.31% |
Frequently Asked Questions
Yes. The flat rate fell from 4.25% in 2025 to 3.99% for tax year 2026. North Carolina has cut its rate almost every year since replacing its graduated system (which topped out at 7.75%) with a 5.8% flat rate in 2014.
$12,750 for single filers, $25,500 for married couples filing jointly, and $19,125 for heads of household. These amounts are fixed by statute and do not adjust annually for inflation, unlike the federal standard deduction.
No. North Carolina offers no personal or dependent exemptions — the standard deduction is the only subtraction before the flat rate applies. This calculator’s dependents field is for reference only and does not change the result.
No. North Carolina does not allow cities or counties to levy income taxes, so the state tax computed here is your full North Carolina income-tax bill — unlike states such as Ohio or Pennsylvania, where municipal taxes add on top.
The rate is scheduled to fall to 3.49% for tax years 2027 through 2029 under current law, contingent on the state meeting revenue targets. Lawmakers have continued the phase-down on schedule so far, but confirm the current rate with the NC Department of Revenue before relying on it.
No — it is an estimate for planning purposes only. It models the 3.99% flat rate with the standard deduction; additions, subtractions, and credits on your NC return can change your actual liability. Consult a licensed tax professional for your return.
Disclaimer: Estimates only — not tax advice. Verify with the North Carolina Department of Revenue or a tax professional.