NORTH CAROLINA BONUS TAX · TAX YEAR 2026
North Carolina bonus tax calculator
North Carolina's bonus tax rate is 4.09%, a flat rate employers may withhold instead of adding the bonus to regular wages. On a $10,000 bonus with $75,000 of wages, a single filer has $409 of North Carolina tax withheld, plus $2,200 of federal income tax and $765 of Social Security and Medicare, and takes home $6,626. The bonus adds $399 to the year's North Carolina tax, so $10 more is withheld than owed.
Your bonus after tax
- Take-home bonus
- $6,626.00
- Federal income tax
- $2,200.00
- Social Security and Medicare
- $765.00
- North Carolina tax
- $409.00
North Carolina tax for the year
- Withheld from the bonus
- $409.00
- Added by the bonus
- $399.00
- Over-withheld
- $10.00
North Carolina withholding by bonus size
What a single filer with $75,000 of other wages has withheld from bonuses of different sizes, and takes home.
| Bonus | Federal | Social Security and Medicare | State | Take-home |
|---|---|---|---|---|
| $1,000 | $220 | $77 | $41 | $663 |
| $5,000 | $1,100 | $383 | $205 | $3,313 |
| $10,000 | $2,200 | $765 | $409 | $6,626 |
| $25,000 | $5,500 | $1,913 | $1,023 | $16,565 |
| $50,000 | $11,000 | $3,825 | $2,045 | $33,130 |
North Carolina tax withheld vs. owed
The North Carolina tax withheld from a $10,000 bonus against the tax the bonus adds to a single filer's year. Over-withholding comes back in your refund; under-withholding is due when you file.
| Annual wages | Withheld | Tax added | Difference |
|---|---|---|---|
| $40,000 | $409 | $399 | $10 over |
| $75,000 | $409 | $399 | $10 over |
| $150,000 | $409 | $399 | $10 over |
| $300,000 | $409 | $399 | $10 over |
North Carolina bonus tax questions
What is the North Carolina bonus tax rate for 2026?
North Carolina's bonus tax rate is 4.09%, a flat rate employers may withhold instead of adding the bonus to regular wages. On a $10,000 bonus that is $409 of North Carolina tax.
Is a bonus taxed more than regular pay in North Carolina?
No. When you file, a bonus is taxed at the same North Carolina rates as the rest of your wages; only the withholding differs. For a single filer with $75,000 of wages, a $10,000 bonus adds $399 to the year's North Carolina tax and has $409 withheld, so $10 more is withheld than owed. The extra counts toward your refund.
Why is North Carolina's bonus rate 4.09%?
4.09% is the 3.99% income tax rate plus 0.1%, so it slightly over-withholds. On a $10,000 bonus with $75,000 of wages, $409 is withheld against $399 of tax.
What the calculator leaves out
- 4.09% is the 3.99% income tax rate plus 0.1%, so it slightly over-withholds.
Federal income tax is withheld at the 22% supplemental rate, 37% on supplemental pay above $1,000,000 in a year. Social Security and Medicare treat the bonus as the year's last pay, so wages above $184,500 owe no more Social Security. Filing status changes only the annual comparison.