North Carolina income tax brackets for 2026
North Carolina taxes wages at a flat 3.99%. The rates apply to taxable income: your wages after pre-tax deductions and the deductions and exemptions shown below.
| All filing statuses: taxable income | Rate |
|---|---|
| Over $0 | 3.99% |
Deductions, exemptions and credits
| Standard deduction | $12,750 single · $25,500 married · $19,125 head of household |
|---|
- North Carolina's flat rate fell from 4.25% to 3.99% on January 1, 2026, the last step of a phase-down passed in 2021.
- The standard deduction is $12,750 for single filers, $19,125 for heads of household and $25,500 for married couples.
No North Carolina payroll deductions
North Carolina does not take disability, paid leave or unemployment contributions from employees. State unemployment insurance is paid by employers, so the only deductions from a North Carolina paycheck are federal taxes, North Carolina income tax and anything you choose, such as 401(k) contributions or health insurance.
Local income taxes in North Carolina
North Carolina cities and counties do not tax wages.
Example: $60,000 salary in North Carolina
A single filer earning $60,000 a year, paid every two weeks, with a standard 2026 W-4 and no 401(k) or health deductions:
| Every two weeks | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $60,000.00 |
| Federal income tax | -$193.08 | -$5,020.00 |
| Social Security (6.2%) | -$143.08 | -$3,720.00 |
| Medicare (1.45%) | -$33.46 | -$870.00 |
| North Carolina income tax | -$72.51 | -$1,885.28 |
| Take-home pay | $1,865.57 | $48,504.73 |
North Carolina income tax is about $1,885.28 a year here, 3.14% of gross pay. All taxes together take 19.2% of pay. Federal withholding is the 2026 single schedule: $60,000 less the $8,600 allowance gives $51,400, taxed at $1,240 plus 12% above $19,900, or $5,020 a year.
Take-home pay in North Carolina at different salaries
Yearly take-home pay for a single filer in North Carolina, paid every two weeks, with no pre-tax deductions or local tax. For a married couple filing jointly on $120,000, take-home pay is about $97,009 a year (19.2% in taxes).
| Salary | North Carolina tax | Take-home per year | Per paycheck |
|---|---|---|---|
| $30,000 | $688 | $25,597 | $984.49 |
| $45,000 | $1,287 | $37,051 | $1,425.03 |
| $60,000 | $1,885 | $48,505 | $1,865.57 |
| $80,000 | $2,683 | $62,427 | $2,401.03 |
| $100,000 | $3,481 | $75,699 | $2,911.49 |
| $150,000 | $5,476 | $108,315 | $4,165.95 |
| $250,000 | $9,466 | $173,716 | $6,681.37 |
How the North Carolina paycheck estimate works
Federal income tax follows IRS Publication 15-T for 2026: your paycheck is annualized, an allowance for the standard deduction is taken off, the 2026 withholding schedule for your filing status is applied, and W-4 credits and extra withholding are added back per paycheck. Social Security is 6.2% of wages up to $184,500 and Medicare 1.45%, plus 0.9% on wages over $200,000.
North Carolina tax is estimated for the whole year: wages after pre-tax deductions, less the standard deduction, run through the brackets above, then divided by the number of paychecks.
North Carolina tax = Brackets(Wages − pre-tax deductions − standard deduction)