North Carolina Sales Tax Calculator
North Carolina sales tax applies to most retail sales of tangible goods and some services. This calculator shows the combined state and local sales tax rate for any location in North Carolina and lets you work out the tax on a given purchase price or reverse-calculate the pre-tax amount from a total. Select your county or city to load the exact local rate on top of the North Carolina statewide base rate, then enter any purchase amount to see the tax and total immediately. Rates and jurisdictions are sourced from North Carolina Department of Revenue and reflect current North Carolina law. Sales tax in North Carolina applies at the point of sale for most tangible personal property; groceries, prescription drugs, and other categories may be exempt or taxed at a reduced rate depending on state law. Use the calculator to compare totals across different jurisdictions, or to verify a receipt. The combined rate shown is the rate applicable at a specific location and accounts for any special district taxes layered on top of the county or municipal rate.
North Carolina's state sales tax base rate is 4.75%. In Mecklenburg (Charlotte) the combined rate is 7.25%, so $100 of goods has $7.25 in sales tax, for a total of $107.25. Pick your county below for the exact combined rate.
How sales tax works in North Carolina
North Carolina charges a statewide base sales tax of 4.75%. 4.75% state plus a 2% to 2.25% county rate, plus a 0.5% transit tax in a few counties, giving combined rates of 6.75% to 7.5%. Choose your county above to load its sourced combined rate, or switch to Remove tax to work back from a tax-inclusive total. Your result updates the page link, so you can copy a permalink to any calculation.
sales tax = pre-tax price x (state rate + local rate) / 100
total = pre-tax price + sales tax
Worked example
A $250.00 purchase in Mecklenburg (Charlotte), at the 7.25% combined rate (4.75% state + 2.5% local):
- Combined rate = 4.75% + 2.5% = 7.25%.
- Sales tax = 250 x 0.0725 = $18.13.
- Total = 250 + 18.13 = $268.13.
What is taxed in North Carolina
| Groceries | Reduced / partial |
|---|---|
| Prescription drugs | Exempt |
| Clothing | Taxable |
Qualifying food (groceries) is exempt from the 4.75% state rate but a 2% local rate of sales and use tax applies; non-qualifying food such as prepared food, soft drinks and dietary supplements is taxed at the full combined rate.
Source: North Carolina Department of Revenue.
North Carolina sales tax rates by county
Combined rates (4.75% state plus local), sourced from the North Carolina Department of Revenue and verified Jun 11, 2026. For an exact rate by address use the official North Carolina Department of Revenue rate lookup; local rates can vary within a county and change over time.
Full official dataset: North Carolina Department of Revenue rate file.
North Carolina sales tax: frequently asked questions
What is the sales tax rate in North Carolina?
North Carolina's statewide base rate is 4.75%. Combined state, local and transit sales and use tax rates range from 6.75% to 7.5% across all 100 North Carolina counties.
How much is sales tax on $100 in Mecklenburg (Charlotte)?
At Mecklenburg (Charlotte)'s combined rate of 7.25%, sales tax on $100 is $7.25, for a total of $107.25. Enter your own amount above for an exact figure.
Are groceries taxed in North Carolina?
Qualifying food (groceries) is exempt from the 4.75% state rate but a 2% local rate of sales and use tax applies; non-qualifying food such as prepared food, soft drinks and dietary supplements is taxed at the full combined rate.
How do I remove sales tax from a total in North Carolina?
Switch the calculator to Remove tax and enter the tax-inclusive total. It divides by 1 plus the combined rate to find the pre-tax price, then shows the tax.
Why do some North Carolina counties charge 7.5%?
The state rate is 4.75% and every county adds a 2% to 2.25% local rate. Durham and Orange counties also levy a 0.5% transit tax, which brings their combined rate to 7.5%. Mecklenburg and Wake levy a 0.5% transit tax too, putting them at 7.25%.
How are groceries taxed in North Carolina?
Qualifying food (most unprepared grocery items) is exempt from the 4.75% state rate and any transit tax, but a 2% local rate applies, so groceries are effectively taxed at 2%. Prepared food, soft drinks, candy and dietary supplements do not qualify and are taxed at the full combined county rate.
Official sources
- State base rate (4.75%): North Carolina Department of Revenue, as at Jun 11, 2026.
- Local combined rates: North Carolina Department of Revenue, as at Jun 11, 2026.
- Address-level lookup: North Carolina Department of Revenue rate lookup.
Reviewed by the CalculatorHub team, edited by James Graham, 11 June 2026. See our methodology. General information, not financial or tax advice.