Skip to content
TaxWren

2026 tax year · updated

North Carolina 1099 tax calculator

North Carolina has a flat income tax of 3.99%. Estimate your self-employment, federal and North Carolina taxes below.

$
Filing status
Make it more accurate

Estimated take-home

24.1% effective

For $85,000 of 1099 income · Single · North Carolina

$64,557

$5,380 per month

Set aside 24% of every payment

That covers federal, self-employment and state tax on this income.

Self-employment tax
$12,010
Federal income tax
$5,790
State income tax
$2,643
Total estimated tax
$20,443

2026 quarterly payments (Form 1040-ES)

  • Q1 · due Apr 15, 2026

    $5,111

    Covers Jan 1 – Mar 31

  • Q2 · due Jun 15, 2026

    $5,111

    Covers Apr 1 – May 31

  • Q3 · due Sep 15, 2026

    $5,111

    Covers Jun 1 – Aug 31

  • Q4 · due Jan 15, 2027

    $5,111

    Covers Sep 1 – Dec 31

What this estimate assumes
  • Standard deduction (no itemizing)
  • No employees or business property (QBI wage limits treated as zero)
  • No child tax credit
  • No local income tax
  • Excludes 2025 law deductions for tips, overtime, seniors and car loan interest

Estimate for information only, not tax advice. 2026 figures from IRS Rev. Proc. 2025-32.

Report an error

Tell us what looks wrong. We attach this page and your calculator inputs so we can reproduce it.

Taxes for North Carolina freelancers in 2026

Single filers get a standard deduction of $12,750 ($25,500 married filing jointly).

On $85,000 of 1099 profit, a single filer owes about $2,643 in North Carolina income tax on top of $17,800 in federal taxes. That ranks 22nd lowest of 51 (50 states and DC), $86 less than the median state.

Among its neighbors, Tennessee and South Carolina would tax the same income less, while Georgia and Virginia would tax it more.

North Carolina income tax brackets for 2026

North Carolina income tax rates by taxable income
RateSingle: taxable income overMarried jointly: over
3.99%$0$0

North Carolina vs. neighboring states

Tax on $85,000 of 1099 profit for a single filer in 2026. The median across all 50 states and DC is $2,729 of state income tax.

Tax on $85,000 of 1099 profit by state
StateState taxTotal taxTake-home
North Carolina$2,643$20,443$64,557
Georgia$3,193$20,993$64,007
South Carolina$2,368$20,168$64,832
Tennessee$0$17,800$67,200
Virginia$3,728$21,528$63,472

How North Carolina taxes changed

For 2026, North Carolina cut its top rate from 4.25% to 3.99%. State tax on $85,000 of 1099 profit falls from $2,815 to $2,643 (−$172).

North Carolina income tax on $85,000 of 1099 profit
2025: $2,815$2,81520252026: $2,643$2,6432026
Take-home pay on a $75,000 salary
2025: $58,668$58,66820252026: $59,109$59,1092026
North Carolina income tax by year
20252026
Top income tax rate4.25%3.99%
Standard deduction (single)$12,750$12,750
State tax on $85,000 of 1099 profit$2,815$2,643
Take-home on a $75,000 salary$58,668$59,109

Each year uses that year's federal and North Carolina rules, so the take-home row also reflects federal changes. Federal changes · All data updates

Sources: North Carolina revenue department, Tax Foundation, State Individual Income Tax Rates and Brackets, IRS Rev. Proc. 2025-32. See our methodology.

North Carolina 1099 tax FAQ

Does North Carolina have a state income tax?

North Carolina has a flat income tax of 3.99%.

How much should a freelancer in North Carolina set aside for taxes?

A single filer with $85,000 of 1099 profit and no other income should set aside about 24% of every payment in 2026: $12,010 self-employment tax, $5,790 federal income tax and $2,643 North Carolina income tax. Use the calculator for your own income, expenses and filing status.

What is the top North Carolina income tax rate in 2026?

3.99%. North Carolina has a flat income tax of 3.99%.

Do I need to make estimated tax payments to North Carolina?

Generally yes, if you expect to owe state tax that is not covered by withholding. North Carolina sets its own thresholds and due dates; check the North Carolina revenue department's estimated payment rules.