← The Atlas
No 25 State Dossier · NC

North Carolina,
income tax, 2026.

Flat 3.99% rate (phasedown complete as of 2026). Research Triangle tech hub.

State rate
3.99%
Local
none
Sales tax
4.75%
COL index
96
§ I · At four incomes

Composite take-home, read at representative salaries.

Income Federal FICA State Take-home Effective
$60,000 $5,020 $4,590 $1,811 $48,579 19.0%
$100,000 $13,170 $7,650 $3,407 $75,773 24.2%
$150,000 $24,734 $11,475 $5,402 $108,389 27.7%
$250,000 $51,304 $15,064 $9,392 $174,240 30.3%
§ II · Other levies

What North Carolina charges instead.

State sales
4.75%

base rate

Local
none

city income tax

Property
0.77%

effective

COL index
96

100 = national avg.

§ III · The instrument

Adjust the income, read the brackets.

Income Scale · Gross
Filing: Single
$
$0
$25k
$50k
$100k
$200k
$500k
§ IV · Brackets

North Carolina State Income Tax Brackets (2026)

North Carolina uses a flat tax rate applied to all taxable income after a $14,600 standard deduction.

3.99%
Flat rate on all taxable income
Standard deduction: $14,600
§ V · Regional

Compare North Carolina with nearby states.

01
Florida No income tax
$75k → $61,592
02
Tennessee No income tax
$75k → $61,592
03
Georgia 5.19% top rate
$75k → $58,322
04
Kentucky 3.5% top rate
$75k → $59,078
05
Mississippi 4% top rate
$75k → $58,684
FAQ

Frequently asked questions.

What is the North Carolina income tax rate for 2026?

North Carolina has a flat 3.99% state income tax in 2026, applied after a $14,600 standard deduction. At $75,000 gross income, state tax is approximately $2,410.

What is total (federal + state) take-home on $100,000 in North Carolina?

On $100,000 in North Carolina (2026): Federal income tax is approximately $13,170, North Carolina state tax is approximately $3,407, FICA (SS + Medicare) is approximately $7,650. Total taxes: $24,227. Take-home: $75,773 (24.2% combined effective rate).

Does North Carolina have sales tax?

North Carolina's state sales tax rate is 4.75%. Local jurisdictions may add additional taxes.

Sources: IRS Rev. Proc. 2025-32, Tax Foundation 2025 State Rates, Federation of Tax Administrators Compare North Carolina globally →