NORTH CAROLINA INCOME TAX · TAX YEAR 2026
2026 North Carolina income tax calculator
Estimate North Carolina income tax at the 3.99% flat rate, including the child deduction, with federal income tax and take-home pay for tax year 2026.
Your estimate
North Carolina take-home pay by salary
Take-home pay is wages minus North Carolina tax, federal income tax, Social Security and Medicare. Paychecks split the annual estimate evenly; your actual withholding depends on your W-4 and pay schedule.
| Salary | State tax | Take-home pay | Every two weeks |
|---|---|---|---|
| $50,000 | $1,486 | $40,869 | $1,572 |
| $75,000 | $2,484 | $59,109 | $2,273 |
| $100,000 | $3,481 | $75,699 | $2,911 |
| $150,000 | $5,476 | $108,315 | $4,166 |
| $200,000 | $7,471 | $141,456 | $5,441 |
North Carolina income tax rate for 2026
North Carolina's rate falls to 3.99% for tax years after 2025 under G.S. 105-153.7. Further cuts depend on revenue triggers and begin no earlier than 2027.
| Rate | Taxable income |
|---|---|
| 3.99% | All taxable income |
| Filing status | Standard deduction |
|---|---|
| Single | $12,750 |
| Married filing jointly | $25,500 |
| Head of household | $19,125 |
| Married filing separately | $12,750 |
North Carolina income tax questions
Does North Carolina have a state income tax?
Yes. North Carolina taxes income at a flat 3.99% for 2026.
How much is North Carolina income tax on $100,000?
A single filer with $100,000 in wages and no other income, 401(k) contributions or dependents owes about $3,481.28 in North Carolina income tax for 2026, 3.48% of wages. After federal income tax, Social Security and Medicare, take-home pay is about $75,698.72, or $2,911.49 every two weeks.
What is the North Carolina standard deduction for 2026?
For 2026, the North Carolina standard deduction is $12,750 for single filers and married couples filing separately, $25,500 for married couples filing jointly, and $19,125 for heads of household. A child deduction of up to $3,000 for each child under 17 also applies, falling as income rises. Other dependents do not qualify.
Does North Carolina tax Social Security?
No. North Carolina does not tax Social Security benefits.
North Carolina Social Security tax rules
Does North Carolina tax retirement income?
Yes. North Carolina taxes pensions and 401(k) and IRA withdrawals, except government pensions vested by August 12, 1989 and military retirement after 20 years of service.
North Carolina retirement income tax for 2026
How does North Carolina tax capital gains?
As ordinary income at the 3.99% flat rate. North Carolina has no separate capital gains rate or exclusion. Long-term gains get lower federal rates than this calculator applies to other income, so use the capital gains tax calculator for the federal side.
How this calculator works
The calculator starts from federal AGI and subtracts the North Carolina standard deduction. It also subtracts a child deduction of up to $3,000 per child under 17, which falls in $500 steps as federal AGI rises and ends above $70,000 for single filers, $105,000 for heads of household and $140,000 for joint filers. The remainder is taxed at 3.99%.
Worked example
A single filer with $75,000 in wages, no other income, no 401(k) contributions and no dependents has $62,250.00 of North Carolina taxable income and about $2,483.78 in North Carolina income tax, 3.31% of wages. After federal income tax of $7,670.00 and $5,737.50 in Social Security and Medicare, estimated take-home pay is $59,108.72, or $4,925.73 a month.
What this estimate excludes
Itemized deductions, credits for tax paid to other states, the Social Security, Bailey and military retirement deductions and other North Carolina adjustments. The child deduction applies only to children who qualify for the federal child tax credit.
North Carolina sources
- G.S. 105-153.7: individual income tax rate
- G.S. 105-153.5: standard deduction and child deduction
- NC-30 withholding tables and instructions
- 2025 D-401 instructions: Social Security, Bailey and uniformed services deductions
Federal tax uses IRS Revenue Procedure 2025-32. Read the full assumptions and sources.