North Carolina Income Tax 2026
North Carolina has a flat 3.99% income tax for 2026. The standard deduction is $12,750 (single) / $25,500 (married filing jointly). Flat individual income tax of 3.99% for tax year 2026 on all taxable income (down from 4.25% in 2025, 4.50% in 2024); Jan 1, 2026 was the final step of the rate phasedown enacted under S.L. 2023-134. Further automatic reductions (toward 3.49% in 2027 and lower in later years) occur only if state revenue triggers are met. Standard deduction: $12,750 single/MFS, $25,500 married filing jointly/surviving spouse, $19,125 head of household (confirmed unchanged for 2026 by NCDOR and Tax Foundation; a proposed increase to $13,000/$26,000 under S437 'Middle Class Momentum Act' is NOT enacted — still pending in committee). No personal exemptions. No local or city income taxes anywhere in NC. Social Security benefits are fully exempt. Other retirement income (pensions, 401k, IRA) is generally taxable, except qualifying federal/state/military retirement under the Bailey settlement is fully exempt. NC has no separate capital gains rate (taxed as ordinary income at the flat rate).
North Carolina tax brackets (single, 2026)
| Taxable income | Rate |
|---|---|
| $0+ | 3.99% |
Tax on common incomes in North Carolina (2026, single)
| Income | State tax | Take-home |
|---|---|---|
| $20,000 | $289 | $17,791 |
| $25,000 | $489 | $21,709 |
| $30,000 | $688 | $25,597 |
| $35,000 | $888 | $29,415 |
| $40,000 | $1,087 | $33,233 |
| $45,000 | $1,287 | $37,051 |
| $50,000 | $1,486 | $40,869 |
| $55,000 | $1,686 | $44,687 |
| $60,000 | $1,885 | $48,505 |
| $65,000 | $2,085 | $52,323 |
Estimate your exact 2026 federal + North Carolina income tax by income and filing status.
Open the North Carolina Income Tax Calculator →Frequently asked questions
Does North Carolina have a state income tax in 2026?
Yes. North Carolina levies a flat 3.99% state income tax for 2026, on top of federal income tax, Social Security and Medicare.
How much state income tax do you pay on $75,000 in North Carolina?
A single filer earning $75,000 in North Carolina owes about $2,484 in state income tax for 2026, leaving roughly $59,109 take-home after federal tax and FICA.
What is the North Carolina standard deduction for 2026?
$12,750 for single filers and $25,500 for married filing jointly.
2026 figures. Source: North Carolina Department of Revenue + Tax Foundation. Not tax advice.