North Carolina Income Tax Calculator
Estimate your 2026 combined federal and North Carolina income tax — North Carolina adds a flat 3.99% state income tax.
A single filer earning North Carolina's median household income of $67,220 owes about $2,173 in North Carolina state income tax — an effective state rate of 3.23%. That is state tax only, on top of federal income tax and FICA.
Based on 2026 North Carolina rules and 2026 federal rules, with the standard deduction and no other adjustments. Median income is the 2024 Census figure.
Income tax in North Carolina
North Carolina's flat income tax dropped to 3.99% for taxable years after 2025 — the last step written into Session Law 2023-134, with further cuts possible from 2027 under revenue triggers. It applies to wages after a standard deduction of $12,750 (single) or $25,500 (married filing jointly).
North Carolina income tax structure (2026)
North Carolina taxes income at a flat 3.99% after a standard deduction of $12,750 (single). Every taxable dollar is taxed at the same rate, so your marginal and effective state rates converge as income rises.
Common questions
What is North Carolina's income tax rate?
What is the tax bill on $67,220 in North Carolina?
How much income is exempt from North Carolina tax?
How we calculate this
Federal brackets per our income-tax methodology, plus North Carolina's 2026 state tax. Estimates only — not tax advice.
Estimates for general informational purposes only; not tax advice. North Carolina figures are simplified (credits, local taxes, and AGI adjustments vary) and should be verified with the state Department of Revenue. North Carolina's flat 3.99% is applied with the $12,750 standard deduction for a single filer — not itemized deductions or any North Carolina tax credit. It also excludes any local, county, or school-district tax your municipality may add.