North Carolina Income Tax Brackets 2026
What are the North Carolina income tax brackets for 2026?
North Carolina has no bracket ladder in 2026: one flat rate of 3.99% applies to state taxable income, after a standard deduction of $12,750 single ($25,500 married filing jointly) and any personal exemption. On a $75,000 salary, a single filer pays $2,484 of North Carolina income tax.
North Carolina keeps its 2026 income tax simple: a flat 3.99% rate on taxable income, with a standard deduction of $12,750 for single filers and $25,500 for married filing jointly.
Updated October 29, 2026
North Carolina brackets for single filers, 2026
Rates apply to North Carolina taxable income: gross pay minus the standard deduction and any personal exemption. In North Carolina the schedule fills from the bottom up: the single rate of 3.99% applies across taxable income, with no higher bracket waiting at any salary.
| Taxable income (single) | Rate |
|---|---|
| $0 and up | 3.99% |
North Carolina brackets for married filing jointly, 2026
| Taxable income (joint) | Rate |
|---|---|
| $0 and up | 3.99% |
Standard deduction and exemption in North Carolina
The 2026 standard deduction is $12,750 for single filers and $25,500 for married filing jointly. In North Carolina, that means the first $12,750 of a single filer's pay is taxed at zero before the schedule even starts.
Worked example: the brackets on a $75,000 salary
A single filer earning $75,000 in North Carolina first removes the standard deduction, leaving $62,250 of taxable income. Each bracket then takes its slice:
| Bracket range | Income in bracket | Rate | Tax |
|---|---|---|---|
| $0 and up | $62,250 | 3.99% | $2,484 |
Total North Carolina income tax: $2,484, an effective rate of 3.31% of gross pay. The marginal rate, the rate on the next dollar North Carolina taxes, is 3.99%; a raise that crosses into that bracket pays 3.99% only on the dollars above the line, never on the whole salary.
North Carolina income tax on common salaries (single filer)
| Gross salary | North Carolina income tax | Effective rate | Marginal rate |
|---|---|---|---|
| $40,000 | $1,087 | 2.72% | 3.99% |
| $50,000 | $1,486 | 2.97% | 3.99% |
| $75,000 | $2,484 | 3.31% | 3.99% |
| $100,000 | $3,481 | 3.48% | 3.99% |
| $150,000 | $5,476 | 3.65% | 3.99% |
How North Carolina compares with other states
How North Carolina compares: on a $75,000 salary, the $2,484 a single filer pays ranks 32nd highest among the 42 states and districts that tax wages in 2026, just behind Vermont at $2,490 and just ahead of New Mexico at $2,359.
A flat rate makes the marginal math unusually clean: every extra $1,000 of taxable income in North Carolina adds exactly $40 of tax, no matter which end of the pay scale it lands on. A single filer's North Carolina tax bill passes $1,000 at a gross salary of about $37,813, once the standard deduction has done its work.
To turn these figures into an actual paycheck, use the North Carolina income tax calculator for any salary, or the North Carolina take-home pay calculator to see the same salary after federal tax and FICA as well. Per pay period, the paycheck calculator breaks the North Carolina result down further, and the state tax brackets hub lines up all 50 states and DC side by side.
Frequently asked questions
What is the North Carolina income tax rate in 2026?
North Carolina charges a flat 3.99% on state taxable income in 2026. There are no graduated brackets: the same rate applies from the first taxable dollar to the last.
What is the standard deduction in North Carolina for 2026?
The standard deduction is $12,750 for single filers and $25,500 for married filing jointly.
How much North Carolina income tax is owed on $75,000?
A single filer earning $75,000 pays $2,484 of North Carolina income tax for 2026 in this model, an effective rate of 3.31% of gross pay.
Does North Carolina have local income taxes on top of the state rate?
Some states and cities add local income taxes. This page models the state tax only; check whether your city or county in North Carolina levies its own wage tax.