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Next IRS deadline:Extended 2025 tax returns due ·

2026 tax year · updated

North Carolina income tax calculator

North Carolina has a flat income tax of 3.99%. Estimate your federal and North Carolina income tax, and your refund, below.

$
Filing status
Other income, children, overtime and withholding

Overtime premium = the half in time-and-a-half, about a third of your time-and-a-half overtime pay. Not sure? Use the no tax on overtime calculator.

Total income tax 2026

13.5% effective

$75,000 income · Single · North Carolina

$10,154

Add your withholding under “Other income, children, overtime and withholding” to see your refund or amount owed.

Federal income tax
$7,670
State income tax
$2,484

Social Security and Medicare on wages are withheld separately and are not part of income tax.

How your income is taxed (federal)

  • 10% on $12,400$1,240
  • 12% on $38,000$4,560
  • 22% on $8,500$1,870

Federal taxable income after the standard deduction: $58,900.

What this estimate assumes
  • Standard deduction (no itemizing)
  • No child tax credit
  • Other income taxed at ordinary rates (no qualified dividends or capital gains)
  • No local income tax
  • Excludes the 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 and state sources.

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North Carolina income tax at common incomes

Wages only, standard deduction, 2026. Federal + North Carolina tax; Social Security and Medicare not included.

North Carolina income tax by income
WagesState (single)Total (single)Total (married)
$40,000$1,087$3,707 (9.3%)$1,359
$60,000$1,885$6,905 (11.5%)$4,217
$75,000$2,484$10,154 (13.5%)$6,615
$100,000$3,481$16,651 (16.7%)$10,613
$150,000$5,476$30,210 (20.1%)$20,308
$250,000$9,466$61,220 (24.5%)$46,426

North Carolina brackets

3.99% over $0 (single).

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. Methodology.

North Carolina income tax FAQ

What is the North Carolina income tax rate for 2026?

North Carolina has a flat income tax of 3.99%. The top rate is 3.99%.

How much North Carolina income tax do I pay on $75,000?

About $2,484 for a single filer with $75,000 of wages in 2026, on top of $7,670 of federal income tax.

Does North Carolina have local income taxes?

No. North Carolina localities do not levy a separate income tax.