North Carolina income tax in 2026
North Carolina taxes wages at a flat 3.99% of taxable income. North Carolina's flat rate drops to 3.99% for 2026 (from 4.25%). The standard deduction is $12,750 for single filers, $19,125 for heads of household and $25,500 for married couples filing jointly. A child deduction of up to $3,000 per child under 17 shrinks in $500 steps as income rises and ends above $70,000 (single), $105,000 (head of household) or $140,000 (joint).
| Taxable income | Rate |
|---|---|
| Over $0 | 3.99% |
Examples
- Single, $60,000: take-home about $48,505 a year ($4,042 a month) after $5,020 federal tax, $4,590 FICA and $1,885 North Carolina tax.
- Married, $120,000, two children under 17: about $101,489 a year ($8,457 a month) after $5,640 federal tax (after the Child Tax Credit), $9,180 FICA and $3,691 North Carolina tax.
Both use the federal standard deduction and no pre-tax deductions; change any detail in the calculator above.
Questions
What is North Carolina's income tax rate in 2026?
North Carolina taxes wages at a flat 3.99% of taxable income in 2026. North Carolina's flat rate drops to 3.99% for 2026 (from 4.25%). The standard deduction is $12,750 for single filers, $19,125 for heads of household and $25,500 for married couples filing jointly. A child deduction of up to $3,000 per child under 17 shrinks in $500 steps as income rises and ends above $70,000 (single), $105,000 (head of household) or $140,000 (joint).
How much is $60,000 a year after tax in North Carolina?
For a single filer with no pre-tax deductions, about $48,505 a year ($4,042 a month): $5,020 federal income tax, $4,590 Social Security and Medicare and $1,885 North Carolina income tax.
Are there local income taxes in North Carolina?
No city or county income taxes apply to most North Carolina residents' wages.
North Carolina rules checked on 2026-10-01: ncdor.gov, ncdor.gov, ncdor.gov. Federal figures from the IRS (Rev. Proc. 2025-32). An estimate, not tax advice.