Your hub for North Carolina taxes: state income tax (Flat 4.5%), plus free calculators for take-home pay, self-employment tax, quarterly estimates, and salary conversion.
Last updated: May 2026 · Data: IRS, BLS, North Carolina Department of Revenue
North Carolina levies a state income tax (Flat 4.5%) that is withheld from wages on top of federal tax and FICA. North Carolina uses a flat income tax rate of 4.5%, which has been gradually decreasing from 5.25% in 2022. The state is among those moving toward lower flat tax rates.
| Tax | 2026 Rate / Detail |
|---|---|
| North Carolina State Income Tax | Flat 4.5% |
| North Carolina State Sales Tax (base) | 4.75% |
| Federal Income Tax | 10% to 37% (progressive brackets) |
| Social Security | 6.2% on first $176,100 |
| Medicare | 1.45% on all wages (plus 0.9% above $200,000) |
| Federal Standard Deduction (Single / MFJ) | $15,000 / $30,000 |
| Minimum Wage | $7.25 / hour |
| State Tax Authority | North Carolina Department of Revenue |
North Carolina has a state income tax. The 2026 rate is Flat 4.5%. This applies on top of federal income tax and FICA (Social Security and Medicare) withheld from your pay.
For 2026, North Carolina income tax is Flat 4.5%. North Carolina uses a flat income tax rate of 4.5%, which has been gradually decreasing from 5.25% in 2022. The state is among those moving toward lower flat tax rates.
A North Carolina paycheck has federal income tax, North Carolina state income tax (Flat 4.5%), Social Security (6.2% up to $176,100), and Medicare (1.45%) withheld. Try the take-home pay calculator for a personalized net-pay estimate.
Yes. Self-employed workers in North Carolina generally make quarterly estimated payments to the IRS and to the state if they expect to owe tax. The quarterly estimated tax calculator estimates each payment and the due dates.
The North Carolina statewide base sales tax rate is 4.75%. Local jurisdictions may add their own rates on top of the state rate.