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NetWageTax

Tax year 2026. Federal, FICA, and state rules last checked . How we calculate

North Carolina state income tax 2026

North Carolina taxes wages at a single 3.99% rate after roughly $12,750 of income that goes untaxed. A single filer earning $65,000 owes an estimated $2,085 for 2026, an effective rate of 3.21%.

Last reviewed . Data: 2026 tax year (laws enacted through mid-2026).

Tax type
Flat tax
Rate
3.99% flat tax
Estimated tax on $65,000 (single filer)
$2,085
Local income taxes
None
Calculate your North Carolina paycheckTips and overtime calculator

How North Carolina taxes wages

Flat rate cut to 3.99% for 2026, with further cuts possible if revenue triggers are met.

At $65,000 of wages, that is the 16th-lowest estimated bill of the 42 jurisdictions (including DC) that tax wages.

Its 3.99% rate is the 8th-lowest of the 16 flat-tax states.

Example: $65,000 salary, single filer

State income tax on a $65,000 salary, bracket by bracket
Wages$65,000.00
Standard deduction−$12,750.00
Taxable income$52,250.00
3.99% on $0 – $52,250$2,084.78
North Carolina income tax$2,084.78

That works out to about $174 a month, or an effective rate of 3.21% of wages. Each rate applies only to the part of taxable income inside its bracket.

Calculators for North Carolina

  • Paycheck calculator

    Take-home pay after federal income tax, Social Security, Medicare, and North Carolina income tax, with North Carolina selected.

  • Tips and overtime calculator

    Your federal deduction for qualified tips and overtime, with North Carolina selected and its state rules applied to the North Carolina estimate.

  • Senior deduction calculator

    A federal deduction of up to $6,000 for each person 65 or older, after the income phase-out.

  • Car loan interest calculator

    A federal deduction for interest on a loan for a new, U.S.-assembled vehicle.

Does North Carolina tax tips and overtime?

North Carolina does not follow the federal tips and overtime deduction. The deductions “do not affect North Carolina taxable income.” The July 2026 laws (S.L. 2026-31 and 2026-41) don’t add them.

Qualified tips and overtime you deduct on your federal return (Schedule 1-A) are still taxed by North Carolina, and our estimate taxes your full wages.

Source: NCDOR: questions and answers on the impact of federal law; NCDOR: impact of recently enacted laws, July 2026. Checked . See how every state treats tips and overtime

To see your federal deduction and North Carolina tax together, open the tips and overtime calculator with North Carolina selected.

North Carolina vs. neighboring states

Workers in Tennessee and South Carolina would owe less on the same salary. Georgia and Virginia would charge more.

StateEst. tax on $65,000vs. North Carolina
Tennessee$0−$2,085
South Carolina$1,994−$91
Georgia$2,495+$410
Virginia$2,921+$836

Official source

For forms, exact brackets, and filing deadlines, go to the official North Carolina tax agency website.

All states and DC on the map

Estimates cover North Carolina income tax on wages for a single filer and exclude local taxes and state credits. They are not tax advice. See our disclaimer and how we calculate.