North Carolina state tax at a glance
Flat 3.99% state income tax
North Carolina reduced to flat 3.99% in 2026 as part of phased reduction
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State tax summary
| Tax type | Rate / details |
|---|---|
| State income tax | Flat 3.99% |
| Standard deduction | Single: $10,750 / MFJ: $21,500 |
How North Carolina paycheck taxes work
North Carolina uses a flat 3.99% state income tax (2026). Standard deduction is $10,750 single and $21,500 married filing jointly. Withholding follows the NC-4 and state tables.