State income tax · North Carolina
North Carolina income tax rates
North Carolina's income tax on wages: the rate structure, the brackets and the source for each figure.
Data: Tax year 2026 (where a state has not published 2026 brackets yet, its latest published year, labelled on the row) Sources read Review by
CheckedOct 19, 2026These are the figures for tax year 2026.
- Structure
- Flat rate
- Top rate
- 3.99%
- Local income taxes
- None noted
Brackets
One rate applies to all taxable income, which is the state's own measure after its deductions and exemptions.
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 3.99% |
Notes
Session Law 2023-134 fixes a flat 3.99% rate for taxable years beginning after 2025. Revenue-trigger rate cuts in G.S. 105-153.7(a1) can first apply to tax year 2027 (based on FY 2025-26 revenue), so they do not affect 2026.
Sources
We read each source on the date shown and quote the line we relied on.
- N.C. Gen. Stat. 105-153.7 (Individual income tax imposed) (external site)
After 2025 3.99%
- Tax Rate Schedules (Individual Income Tax) (external site)
For Taxable Years after 2025, the North Carolina individual income tax rate is 3.99% (0.0399).
- Tax Rate Schedules (Individual Income Tax) (external site)
Additional rate changes may apply to tax years beginning with 2027 based on certain rate reduction triggers.