North Carolina State Tax Calculator 2026
Estimate your North Carolina state income tax and take-home pay for tax year 2026.
Last updated: November 2025 · Source
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North Carolina 2026 tax overview
Flat 3.99% for 2026 (down from 4.25% in 2025), final scheduled cut under 2021 reform.
Breakdown
North Carolina income tax brackets, 2026
North Carolina charges one rate on all taxable income. Figures are for single filers unless the state uses one schedule for all statuses.
| Taxable income | Rate | Tax on this bracket |
|---|---|---|
| Over $0 | 3.99% | 3.99% of everything above $0 |
Brackets apply to income after the North Carolina standard deduction of $13,000 single and $26,000 married filing jointly, which is separate from the federal standard deduction.
Frequently Asked Questions
What are the 2026 North Carolina income tax rates?
North Carolina charges a flat 3.99% on taxable income for 2026. Flat 3.99% for 2026 (down from 4.25% in 2025), final scheduled cut under 2021 reform.
At what income does the top North Carolina tax rate start?
North Carolina has a single rate, so it applies from the first dollar of taxable income above the standard deduction. There is no higher bracket to reach.
What is the 2026 North Carolina standard deduction?
North Carolina allows a state standard deduction of $13,000 for single filers and $26,000 for married filing jointly in 2026. This is separate from the federal standard deduction, which is $16,100 and $32,200 respectively.
Does North Carolina tax Social Security and retirement income?
North Carolina does not tax Social Security. Pensions and IRA withdrawals are taxable at the flat rate, with a narrow exemption for certain long-serving government retirees under the Bailey settlement.
What surprises people most about North Carolina income tax?
North Carolina is on a legislated path from 4.99% down to 3.99% and lower, with further cuts tied to revenue triggers.