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North Carolina Income Tax Calculator 2026

North Carolina taxes income at a single flat 4.25% rate for 2026 — estimate yours below.

Updated for the 2026 tax year · Reconciled to the North Carolina Department of Revenue at year-end
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North Carolina's flat 4.25% income tax, explained

North Carolina (NC) taxes income at a single flat 4.25% rate rather than graduated brackets, so — unlike the federal system — every dollar of North Carolina taxable income is taxed at the same rate. That makes the state calculation simple, but it is separate from federal income tax and from North Carolina sales tax.

What to know about North Carolina tax

  • North Carolina replaced its graduated income tax with a single flat rate that has been scheduled to fall further.
  • The flat rate applies after a relatively generous state standard deduction.
  • Local sales taxes add to the 4.75% state base, typically bringing combined rates to around 7%.

Frequently Asked Questions

North Carolina uses a single flat income-tax rate of 4.25% (rather than graduated brackets) for 2026. The flat rate applies after a relatively generous state standard deduction. Confirm the current rate with the North Carolina Department of Revenue.

No. It is an educational estimate based on published 2026 rates and is reconciled to the North Carolina Department of Revenue at year-end. Confirm anything that affects a real decision with the North Carolina Department of Revenue or a tax professional.

No. Some North Carolina localities levy their own income tax that is separate from the state figure shown here.

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Disclaimer

This calculator provides estimates for informational and educational purposes only. SmartTaxCalcs does not provide tax advice. Your actual tax liability may differ based on your specific situation, recent law changes, and circumstances not modeled here (e.g., AMT, NIIT, special credits). We strongly recommend consulting a qualified tax professional (CPA, Enrolled Agent, or tax attorney) before filing or making financial decisions.

Data source: IRS Revenue Procedure / state Departments of Revenue. Last data update: May 19, 2026.

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