The formulas
- Taxable income = income - standard deduction - personal exemptions (when applied), not below zero
- Tax = 3.99% x (income - North Carolina standard deduction)
- Standard deduction $12,750 single or separate, $19,125 head of household, $25,500 joint
- North Carolina income tax = tax from the rate schedule
How it works
Tax year: 2026.
North Carolina taxes income at a flat 3.99%. Enter income before state deductions and choose whether to apply the state standard deduction and personal exemptions, or enter taxable income and switch them off. The tool computes state income tax only; credits other than those named are not applied.
North Carolina's rate is 3.99 percent for tax years after 2025 (4.25 percent for 2025). The standard deduction is fixed in G.S. 105-153.5 and not indexed, so the 2026 amounts are $12,750 single, $19,125 head of household and $25,500 joint; a married person filing separately gets $12,750 unless the spouse itemizes, in which case it is zero.
Local taxes: North Carolina cities and counties do not levy a local income tax.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
What is the North Carolina income tax rate for 2026?
North Carolina taxes income at a flat 3.99% for 2026. Tax = 3.99% x (income - North Carolina standard deduction).
What is the North Carolina standard deduction?
Single: $12,750; Married filing jointly or surviving spouse: $25,500; Head of household: $19,125; Married filing separately: $12,750 (2026, at low income).
Are there local income taxes in North Carolina?
North Carolina cities and counties do not levy a local income tax.
Sources
- NCDOR, tax rate schedules
- NCDOR, standard deduction or itemized deductions
- N.C. Gen. Stat. 105-153.5 (standard deduction amounts)
- N.C. Gen. Stat. 105-153.7 (rate of 3.99% after 2025)
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