North Carolina Income Tax Brackets 2026
North Carolina taxes wages at a flat 3.99% for 2026.
North Carolina brackets for 2026
Single
| Taxable income | Rate |
|---|---|
| All taxable income | 3.99% |
Married filing jointly
| Taxable income | Rate |
|---|---|
| All taxable income | 3.99% |
Married filing separately
| Taxable income | Rate |
|---|---|
| All taxable income | 3.99% |
Head of household
| Taxable income | Rate |
|---|---|
| All taxable income | 3.99% |
Standard deduction: Single $12,750 · Married filing jointly $25,500 · Married filing separately $12,750 · Head of household $19,125
- North Carolina starts from federal adjusted gross income; 401(k) and section 125 deductions reduce state wages.
North Carolina income tax on common incomes
Single filer, wages only, standard deduction, 2026 rates. Federal tax is extra.
| Income | North Carolina tax | Average rate | Rate on the last dollar |
|---|---|---|---|
| $30,000 | $688 | 2.3% | 3.99% |
| $50,000 | $1,486 | 3% | 3.99% |
| $75,000 | $2,484 | 3.3% | 3.99% |
| $100,000 | $3,481 | 3.5% | 3.99% |
| $150,000 | $5,476 | 3.7% | 3.99% |
| $200,000 | $7,471 | 3.7% | 3.99% |
| $300,000 | $11,461 | 3.8% | 3.99% |
Federal brackets
Federal income tax applies on top of North Carolina's. US federal brackets for 2026.
Frequently asked questions
What are the North Carolina income tax brackets for 2026?
North Carolina taxes wages at a flat 3.99% for 2026.
How much state income tax is owed on $75,000?
About $2,484 for a single filer with no other deductions: an average rate of 3.3%, with the last dollar taxed at 3.99%.
Does moving into a higher bracket mean all my income is taxed more?
No. Each rate applies only to the part of taxable income inside its bracket, so a raise that crosses into a higher bracket is taxed at the higher rate only above the threshold.
What is the North Carolina standard deduction for 2026?
$12,750 for a single filer, subtracted from income before the brackets apply.
Take-home pay in North Carolina
Sources
- NCDOR Tax Rate Schedules: "For Taxable Years after 2025, the North Carolina individual income tax rate is 3.99%" (rate; checked October 15, 2026)
- NCDOR North Carolina Standard Deduction (standard deduction; checked October 15, 2026)
Estimates for information only; not tax, legal or financial advice. See our methodology.