Switching from QuickBooks? Explore your optionsLeaving QuickBooks? Bring your books over
BooksGPT
Sign inGet started

North Carolina income tax and brackets 2026

North Carolina taxes income at one flat rate of 3.99% in 2026. A single filer earning $75,000 in North Carolina owes about $10,154 in federal and state income tax, an effective rate of 13.5%.

Updated ·By the BooksGPT team·2026 rates
Your year
$a year
$a year
Deduction
$16,100 for single filers
Runs in your browser·2026 rates·What it leaves out
Income tax · 2026
See the brackets
$10,154for the year
Effective rate 13.5% of income
Federal income tax$7,67075.5%
North Carolina income tax$2,48424.5%
Taxable income
$58,900
Top federal rate
22%
Top North Carolina rate
3.99%

North Carolina tax brackets 2026

North Carolina brackets · 2026
3.99%flat rate
One flat rate
Rate
3.99%
Taxable income
$62,250
Tax
$2,484
North Carolina brackets, single
North Carolina income tax brackets for 2026, single
RateTaxable incomeTax owed
3.99%YouAll taxable income3.99% of taxable income

North Carolina at a glance

Income tax
3.99% flat
Standard deduction
$12,750
State payroll taxes
None
Local income tax
None
Sales tax
4.75%
2026 return due
Apr 15, 2027

How we work it out

  1. 1
    Income
    Your income for the year, less pre-tax retirement savings.
  2. 2
    Deduction
    The larger of the standard deduction and your itemized total.
  3. 3
    Federal brackets
    Each rate from 10% to 37% taxes only the income inside it.
  4. 4
    North Carolina
    North Carolina's own deduction and rates on the same income.
  5. 5
    Effective rate
    Your total tax divided by your income.

North Carolina income tax questions

What are the North Carolina tax brackets for 2026?
North Carolina has one flat rate of 3.99% on taxable income, so every taxable dollar pays the same rate.
How much income tax do I pay on $75,000 in North Carolina?
A single filer earning $75,000 owes about $7,670 in federal income tax and $2,484 in North Carolina income tax for 2026, $10,154 in all. That is 13.5% of income.
Why is my average rate lower than my tax bracket?
Each rate taxes only the income inside its bracket. A single filer with $58,900 of federal taxable income is in the 22% bracket, but only the $8,500 above $50,400 pays 22%. The lower rates tax the rest, so the brackets come to $7,670, 13.0% on average.
What are the 2026 federal tax brackets?
Seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. The 37% rate starts above $640,600 for single filers and above $768,700 for married couples filing jointly.
Will North Carolina's brackets change?
The flat rate fell from 4.25% (2025) to 3.99% for 2026 under Session Law 2023-134; cuts after 2026 happen only if the law's revenue triggers are met, and the standard deduction is set in law, not indexed.
What is the 2026 standard deduction?
$16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household. North Carolina's own is $12,750 for single filers.
Sources
Checked Oct 29, 2026. Estimates for planning, not tax advice.

Nearby states

All states
VirginiaTennesseeGeorgiaSouth Carolina

Your taxes start with your books

BooksGPT sorts every transaction and hands your accountant reports that tie out.

Get started