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North Carolina Income Tax Calculator 2026 — Flat 4.5% Rate
Estimated North Carolina state income tax at common income levels, combined federal + state burden, and the full North Carolina tax bracket table — 2025 rates.
Reviewed for accuracy June 2026 by Gary Sing
State tax type
Flat 4.5%
State tax at $75k
$3,375
Federal tax at $75k
$8,114
Combined eff. rate $75k
15.3%
Calculate for another state:
North Carolina income tax at common income levels — 2025
Single filer, 2025 federal standard deduction ($15,000). Federal tax uses 2025 IRS brackets.
| Income | North Carolina state tax | State eff. rate | Federal tax | Total tax | Total eff. rate |
|---|---|---|---|---|---|
| $50,000 | $2,250 | 4.5% | $3,962 | $6,212 | 12.4% |
| $75,000 | $3,375 | 4.5% | $8,114 | $11,489 | 15.3% |
| $100,000 | $4,500 | 4.5% | $13,614 | $18,114 | 18.1% |
Single filer. Federal tax computed on gross income minus $15,000 standard deduction using 2025 IRS brackets. State tax estimates are approximate — consult a tax professional for exact liability. Does not include FICA (Social Security + Medicare), local taxes, or deductions beyond the standard deduction.
North Carolina state income tax rate 2025
Flat rate: 4.5% on all taxable income
North Carolina has a flat 4.5% income tax rate. The rate is scheduled to continue declining — to 4.25% in 2025 and 3.99% by 2026 — under North Carolina tax reform legislation.
| Income | State tax rate | Note |
|---|---|---|
| All taxable income | 4.5% | Applied to federal AGI |
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North Carolina income tax — frequently asked questions
Does North Carolina have a state income tax?
Yes. North Carolina has a flat 4.5% income tax rate that applies to all taxable income.
What is the North Carolina state income tax rate for 2025?
North Carolina has a flat 4.5% state income tax rate for 2025. This rate applies to all taxable income.
How much North Carolina state income tax do I owe on $75,000?
On a $75,000 gross income (single filer, 2025), estimated North Carolina state income tax is approximately $3,375 (effective rate: 4.5%). Combined with federal income tax of approximately $8,114, total tax is about $11,489 — an overall effective rate of 15.3%.
What is the combined federal and North Carolina state income tax at $100,000?
At $100,000 gross income (single filer, 2025 standard deductions): federal income tax is approximately $13,614, North Carolina state income tax is $4,500, for a combined total of approximately $18,114 — an overall effective rate of 18.1%.
How does North Carolina's income tax compare to other states?
North Carolina's top rate of 4.5% places it among the lower-tax states nationally. The nine states with no income tax pay $0 in state income tax; the highest-tax states (California at 13.3%, Hawaii at 11%) have the largest state income tax burdens.