North Carolina Income Tax Calculator
North Carolina income tax is calculated on your taxable income after deductions and exemptions. This calculator estimates your North Carolina state income tax liability for the current tax year. Enter your annual gross income, choose your filing status (single, married filing jointly, married filing separately, or head of household), and add any pre-tax deductions to see your estimated state tax, effective tax rate, and marginal bracket. Results update in real time as you adjust your inputs. The calculator covers North Carolina state income tax only; federal income tax, FICA payroll taxes, and any local income taxes your city or county imposes are separate. All rates and brackets are sourced directly from North Carolina Department of Revenue and are verified for the current tax year. Use this tool alongside the federal income tax calculator to see your combined total tax liability. Effective rate and marginal rate are both shown so you can evaluate the impact of additional income, filing status changes, or increased pre-tax contributions to a 401(k) or similar plan.
North Carolina applies a flat income tax rate of 4.25% to all taxable income. On a $60,000 salary (single filer) the state income tax is $2,008.13, an effective rate of 3.35%.
How North Carolina income tax works
North Carolina taxes all individual income at a flat 4.25% rate for tax year 2025. The rate was 4.50% in 2024 and dropped to 4.25% in 2025 under the phased reduction schedule enacted in Session Law 2023-134. The rate is scheduled to fall further to 3.99% for tax years beginning in 2026, with additional reductions possible for 2027 and beyond based on revenue triggers set out in Session Law 2023-134. North Carolina moved to a flat-rate structure over several years; the rate was 5.75% as recently as 2015. Your result updates the page link, so you can copy a permalink to any calculation.
taxable income = gross income - standard deduction
state income tax = taxable income x flat rate / 100
effective rate = state income tax / gross income x 100
North Carolina income tax: frequently asked questions
How much is the North Carolina income tax on a $60,000 salary?
A single filer earning $60,000 a year in North Carolina has a taxable income of $47,250.00 after the standard deduction. The computed state income tax is $2,008.13, an effective rate of 3.35%. Enter your own income above for an exact figure.
What is the North Carolina state income tax rate?
North Carolina applies a flat income tax rate of 4.25% to all taxable income, regardless of income level or filing status.
What filing statuses does North Carolina income tax apply to?
North Carolina income tax applies to single filers, married couples filing jointly, head of household filers and married couples filing separately. Bracket thresholds and standard deductions may differ by filing status.
What is North Carolina's income tax rate for 2025?
North Carolina has a flat income tax rate of 4.25% for tax year 2025. The rate was 4.50% in 2024 and is scheduled to drop to 3.99% for tax years beginning in 2026. Additional reductions may apply for 2027 and later years based on revenue triggers in Session Law 2023-134. Source: North Carolina Department of Revenue, Tax Rate Schedules.
What is the standard deduction in North Carolina for 2025?
North Carolina's standard deduction for 2025 is $12,750 for single filers and married filing separately, $25,500 for married filing jointly and qualifying surviving spouses, and $19,125 for head of household filers. These amounts are set by G.S. 105-153.5 and differ from the federal standard deduction. Source: North Carolina General Statutes, G.S. 105-153.5(a)(1).
When did North Carolina move to a flat income tax rate?
North Carolina has been reducing and flattening its income tax rate over many years. The rate was 5.75% in 2015 and has been reduced incrementally each year. It reached a single flat rate structure as the graduated brackets were eliminated. For 2025, the flat rate is 4.25%, down from 4.50% in 2024. Source: North Carolina Department of Revenue, Tax Rate Schedules.
What will North Carolina's income tax rate be after 2025?
North Carolina's income tax rate is scheduled to drop to 3.99% for tax years beginning in 2026. Additional reductions may apply for 2027 and later years if certain revenue triggers in Session Law 2023-134 are met. Source: North Carolina Department of Revenue, Tax Rate Schedules.
Does North Carolina have local income taxes?
No. North Carolina does not impose local income taxes on individuals. Only the state-level flat rate of 4.25% applies to individual income for tax year 2025. Source: North Carolina Department of Revenue.
Official sources
- North Carolina income tax rates (tax year 2025): North Carolina Department of Revenue, as at Jun 12, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 11 June 2026. See our methodology. General information, not financial or tax advice.