North Carolina taxes wages at a flat 3.99% in 2026 after a $12,750 standard deduction. Enter your pay to see what you keep.
Estimate only, based on 2026 federal and North Carolina rates. Your actual withholding depends on your W-4 and state forms. How we calculate.
North Carolina has a flat income tax that has fallen every year since 2022. In 2026 it is 3.99%, down from 4.25% in 2025.
The standard deduction is $12,750 for single filers, $25,500 for married couples filing jointly and $19,125 for heads of household. Extra allowances on Form NC-4 remove $2,500 each from taxable wages.
There are no local income taxes in North Carolina and no state disability or paid leave payroll deductions, so state income tax is the only extra line on your stub.
| Item | 2026 amount |
|---|---|
| Flat rate | 3.99% |
| Standard deduction, single | $12,750 |
| Standard deduction, married jointly | $25,500 |
| Standard deduction, head of household | $19,125 |
| NC-4 allowance | $2,500 each |
3.99% for all taxable income, down from 4.25% in 2025.
No. Charlotte, Raleigh and other cities do not have a local wage tax.
Current law schedules further reductions in future years if state revenue targets are met.
Sources: North Carolina Department of Revenue (via National Tax Tools payroll guide); IRS Revenue Procedure 2025-32. Last updated November 4, 2026.