North Carolina Standard Deduction
The North Carolina standard deduction is a flat amount you can subtract from your gross income before North Carolina income tax is calculated, instead of itemising individual deductions. This page shows the North Carolina standard deduction for tax year 2025 by filing status, sourced directly from the North Carolina Department of Revenue, and calculates your North Carolina taxable income after the deduction. Enter your gross income and choose your filing status to see the deduction that applies and the taxable income that remains. Most filers take the standard deduction because it is simpler and, for many, larger than their itemisable deductions. You should itemise only if your allowable North Carolina itemised deductions add up to more than the standard amount. The standard deduction is separate from the federal standard deduction the IRS applies to your federal return, and from any personal exemptions or credits North Carolina provides. Use this alongside the North Carolina income tax calculator to see how the deduction flows through to your final state tax. All figures here are the official published amounts; nothing is estimated.
The North Carolina standard deduction for 2025 is $12,750.00 (single) and $25,500.00 (married filing jointly). On $60,000.00 of gross income, a single filer has $47,250.00 of North Carolina taxable income.
North Carolina standard deduction by filing status (2025)
| Filing status | Standard deduction | Source |
|---|---|---|
| Single | $12,750.00 | North Carolina Department of Revenue |
| Married filing jointly | $25,500.00 | North Carolina Department of Revenue |
| Head of household | $19,125.00 | North Carolina Department of Revenue |
| Married filing separately | $12,750.00 | North Carolina Department of Revenue |
North Carolina standard deduction amounts are set by G.S. 105-153.5(a)(1). These amounts do not match the federal standard deduction and are not automatically adjusted for inflation. Taxpayers may instead claim NC itemized deductions if those exceed the standard deduction.
Formula
taxable income = max(0, gross income - standard deduction for your filing status)
North Carolina standard deduction: frequently asked questions
What is the North Carolina standard deduction for 2025?
For tax year 2025, the North Carolina standard deduction is $12,750.00 for single filers and $25,500.00 for married couples filing jointly, as published by the North Carolina Department of Revenue. It is subtracted from your gross income to give your North Carolina taxable income.
How does the North Carolina standard deduction affect my tax?
The standard deduction lowers your North Carolina taxable income, which is the figure the state income tax brackets are applied to. A single filer with $60,000.00 of gross income and the $12,750.00 standard deduction has $47,250.00 of North Carolina taxable income before any other adjustments.
Should I take the North Carolina standard deduction or itemise?
Take whichever is larger. If your total itemised deductions allowed by North Carolina exceed the standard deduction of $12,750.00 (single) or $25,500.00 (married jointly), itemising lowers your taxable income more. Otherwise the standard deduction is simpler and larger. Check the rules with the North Carolina Department of Revenue.
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 standard deduction (tax year 2025): North Carolina Department of Revenue, as at Jun 12, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 25 June 2026. See our methodology. General information, not financial or tax advice.