US Tax Tools

North Carolina Tax Calculator

North Carolina applies a single flat rate to all taxable income, having moved away from a tiered bracket system back in 2014 and gradually lowered the flat rate every year or two since, with another cut effective 2026. North Carolina does not tax Social Security benefits. This calculator applies the current flat rate to your entered income for an instant result.

01INPUTS
Calculate Your State Income Tax
On $100,000 of taxable income in North Carolina, your estimated state income tax is $3,990 at an effective rate of 3.99%.
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State Tax

$3,990

Effective Rate

3.99%

Marginal Rate

3.99%
03BREAKDOWN
Tax Bracket Breakdown — North Carolina
3.99%$3,990
$0+
Total$3,990
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How North Carolina income tax works

  • North Carolina multiplies your taxable income by one flat rate — there are no brackets to layer through.
  • The flat rate has been trimmed repeatedly since the state's 2014 move away from tiered brackets.
  • The calculator applies the current flat rate directly to your entered income.

Need the exact bracket thresholds instead of an estimate? See the North Carolina tax brackets for 2026 .

Estimate your North Carolina property tax by county, compare every state at the state tax brackets hub , or see the full tax-by-state directory .

Frequently asked questions

How is North Carolina income tax calculated?

North Carolina applies a single flat rate to your taxable income. The calculator multiplies your entered income by that rate for an instant result.

Does North Carolina tax Social Security benefits?

No. North Carolina excludes Social Security benefits from state taxable income.

Has North Carolina's rate changed recently?

Yes — North Carolina has gradually lowered its flat rate nearly every year since converting from a tiered system in 2014, with another reduction effective 2026.

How much state tax will I pay in North Carolina?

Because North Carolina uses a flat rate, your state tax is simply that rate applied to your taxable income. Enter your figures above for an instant total.

Sources

Related insights

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Last updated July 19, 2026 Tax year 2025 + 2026 state income tax

Data sources: North Carolina revenue department rate tables + Tax Foundation 2025

This tool is general information only, not financial advice.

Reviewed by USTax Tools Editorial Desk

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