Tax Bracket for North Carolina (2026)
North Carolina (NC) Key Facts
Tax Structure
Flat rate
Top Marginal Rate
4.5%
Number of Brackets
1
Tax Year
2,026
How This Calculator Works in North Carolina
This calculator shows which North Carolina tax bracket your income falls into. Enter your income and filing status to see marginal and effective rates.
North Carolina Overview
North Carolina levies a flat income tax rate of 4.5% on all taxable income. Unlike progressive states with multiple brackets, every dollar earned in North Carolina is taxed at the same rate, making calculations predictable and straightforward.
How North Carolina Compares
North Carolina's top rate of 4.5% compares to South Carolina at 6.4% and Virginia at 5.75%. Comparing effective rates is more meaningful than top rates alone.
| State | Top Rate | Notes |
|---|---|---|
| South Carolina | 6.4% | South Carolina has an income tax rate of 6.4%. |
| Virginia | 5.75% | Virginia has an income tax rate of 5.75%. |
| Tennessee | 0% | Tennessee has an income tax rate of 0%. |
North Carolina's income tax rate of 4.5% compares to a national average of approximately 5.04%. This is below the national average.
Tips for North Carolina Residents
- 1North Carolina uses a flat income tax rate of 4.5%, meaning all taxable income is taxed at the same rate regardless of how much you earn.
- 2With a flat tax, your marginal rate and effective state rate are the same—4.5%.
- 3Federal brackets still apply progressively on top of North Carolina's flat 4.5% rate.
- 4Pre-tax retirement contributions reduce both your federal bracket and the income subject to North Carolina's flat 4.5%.
- 5North Carolina's flat 4.5% is below the national average of about 5%, making withholding calculations straightforward.