North Carolina Tax Brackets 2025
North Carolina state income tax rates for tax year 2025 — a flat 4.5% on all taxable income.
Tax year
2025
Type
Flat
Rate range
Flat 4.5%
Brackets
1
North Carolina state tax at common incomes (2025)
| Taxable income | Single — tax | Single — effective | MFJ — tax | MFJ — effective |
|---|---|---|---|---|
| $50,000 | $2,250 | 4.50% | $2,250 | 4.50% |
| $75,000 | $3,375 | 4.50% | $3,375 | 4.50% |
| $100,000 | $4,500 | 4.50% | $4,500 | 4.50% |
| $150,000 | $6,750 | 4.50% | $6,750 | 4.50% |
| $250,000 | $11,250 | 4.50% | $11,250 | 4.50% |
| $500,000 | $22,500 | 4.50% | $22,500 | 4.50% |
State income tax only. Excludes federal tax, FICA, and local/city taxes. Assumes taxable income (after deductions).
About North Carolina's 2025 rates
With a flat tax, your North Carolina state income tax is simply 4.5% of your taxable income. North Carolina uses federal adjusted gross income as the starting point and provides a standard deduction of $12,750 for single filers. The state does not tax Social Security benefits.
Frequently asked questions
What are the North Carolina tax brackets for 2025?
North Carolina has a flat state income tax of 4.5% for tax year 2025 — applied to all taxable income regardless of filing status.
What is the top North Carolina income tax rate in 2025?
4.5%.
How much North Carolina state tax on $100,000 in 2025?
A single filer with $100,000 of taxable income owes $4,500 in North Carolina state income tax for 2025 — an effective rate of 4.50%. Married filing jointly with the same income owes $4,500 (4.50% effective). Federal tax is separate.
Are North Carolina 2025 tax brackets the same as 2024?
Bracket thresholds may have changed for 2025 via inflation indexing or legislative action. The figures on this page are the North Carolina bracket thresholds in effect for tax year 2025.