North Carolina paycheck calculator
North Carolina taxes wages at one flat rate, which dropped again for 2026 under a schedule the General Assembly set in 2023. Employers withhold at a rate slightly above the income tax rate, so many North Carolina workers get a small refund when they file. There are no city or county income taxes anywhere in the state.
Take-home per paycheck
$2,271
- Take-home per year
- $59,045
- Total taxes per year
- $15,956
- Effective tax rate
- 21.3%
- Marginal tax rate
- 33.7%
- Assumes 0 allowances on Form NC-4 EZ (N.C. child deduction for 0 children under 17).
Take-home per paycheck: $2,271 every 2 weeks
| Line | Every 2 weeks | Per year |
|---|---|---|
| Gross pay | $2,885 | $75,000 |
| Federal income tax | −$295 | −$7,670 |
| Social Security | −$179 | −$4,650 |
| Medicare | −$42 | −$1,088 |
| State income tax | −$98 | −$2,548 |
| Take-home pay | $2,271 | $59,045 |
- Take-home pay$59,04579%
- Federal income tax$7,67010%
- Social Security & Medicare$5,7388%
- State & local taxes$2,5483%
How North Carolina taxes your paycheck
- 3.99% flat
- One flat rate of 3.99% on North Carolina taxable income for 2026, after the N.C. standard deduction and any child deduction.
- None
- North Carolina has no state payroll tax withheld from employees.
- None
- North Carolina cities and counties do not tax wages, so state income tax is the only North Carolina tax withheld from pay. There is no employee-paid state disability or paid family leave tax.
- 4.09%
- Bonuses paid separately can be withheld at a flat 4.09% (the 3.99% income tax rate plus 0.1%), or the employer can add the bonus to regular wages and withhold on the total.
North Carolina income tax rates for 2026
These are the return rates. Your employer withholds using North Carolina's withholding method (Percentage method (NC-30, 2026)), which the calculator above follows.
| Taxable income | Rate |
|---|---|
| Over $0 | 3.99% |
| Item | Amount |
|---|---|
| Standard deduction — Single | $12,750 |
| Standard deduction — Married filing jointly | $25,500 |
| Standard deduction — Married filing separately | $12,750 |
| Standard deduction — Head of household | $19,125 |
| Standard deduction — Qualifying surviving spouse | $25,500 |
| N.C. child deduction (per qualifying child under 17) — Up to $3,000 per child; steps down by income to $0 (NC-4 Schedule 2). | $3,000 |
$47,970 in North Carolina
$47,970 is the median annual wage in North Carolina (May 2025, BLS OEWS). A single filer paid every two weeks with no other income or deductions takes home $39,294 a year, or $1,511 per paycheck.
| Line | Every 2 weeks | Per year |
|---|---|---|
| Gross pay | $1,845 | $47,970 |
| Federal income tax | -$138 | -$3,576 |
| Social Security | -$114 | -$2,974 |
| Medicare | -$27 | -$696 |
| State income tax | -$55 | -$1,430 |
| Take-home pay | $1,511 | $39,294 |
How North Carolina withholding works
Employers follow the Department of Revenue's NC-30 booklet. Each pay period they subtract a share of the N.C. standard deduction and a fixed amount for each allowance on your Form NC-4 or NC-4 EZ, multiply the rest by the withholding rate, and round to the nearest whole dollar.
The withholding rate is the income tax rate plus one-tenth of a percentage point. That small cushion is built into the tables on purpose, so withholding tends to run a little ahead of what you actually owe.
Married employees are withheld using the single standard deduction in each job, because North Carolina assumes both spouses may work. If your spouse earns little or nothing, the full Form NC-4 worksheet lets you claim up to five extra allowances to make up for it.
Allowances and the child deduction
North Carolina has no personal exemption. Your allowances mainly come from the N.C. child deduction for children under 17, which is worth more at lower incomes and phases out completely as income rises. Form NC-4 EZ has a lookup table: find your filing status, income and number of children to get the allowances to claim.
If you will itemize, have adjustments to income or expect N.C. tax credits, use the full Form NC-4 worksheet instead. If you give your employer no form at all, they must withhold as if you are single with no allowances.
Pre-tax deductions
For North Carolina withholding, wages mean the same thing as federal income tax wages under section 3401 of the Internal Revenue Code. Traditional 401(k) and 403(b) deferrals, pre-tax health premiums and HSA contributions through a cafeteria plan therefore reduce North Carolina wages just as they reduce federal wages.
No local income tax or employee payroll taxes
Charlotte, Raleigh, Durham, Greensboro and every other North Carolina city and county leave wages untaxed. North Carolina also has no employee-paid disability or family leave tax, so state income tax is the only North Carolina line on your pay stub.
What changed recently
Questions people ask
What is North Carolina's income tax rate in 2026?
3.99%, a single flat rate on North Carolina taxable income for tax year 2026. Employers withhold at 4.09%, which is the tax rate plus 0.1%.
Why is North Carolina withholding higher than the tax rate?
North Carolina builds an extra 0.1 percentage point into its withholding tables and formulas. The NC-30 booklet bases all withholding calculations on the income tax rate plus 0.1%, which tends to leave a small refund at tax time.
Do Charlotte or Raleigh have a city income tax?
No. No North Carolina city or county taxes wages.
How are bonuses taxed in North Carolina?
If your employer pays the bonus separately and already withholds from your regular pay, it can withhold a flat 4.09% from the bonus. Alternatively it can add the bonus to your regular wages for the period and withhold on the total.
How many allowances should I claim on Form NC-4 EZ?
With no children under 17, most single filers claim zero. With children, use the NC-4 EZ table: it converts the N.C. child deduction for your filing status and income into allowances. Each allowance is worth $2,500 of income a year, and the child deduction phases out at higher incomes.
What standard deduction does North Carolina use in 2026?
$12,750 for single or married filing separately, $19,125 for head of household and $25,500 for married filing jointly or surviving spouse. On paychecks, married employees each get the $12,750 amount in their own job's withholding.
Sources
- NC-30, 2026 Income Tax Withholding Tables and Instructions for Employers · retrieved 2026-10-16
- Form NC-4 Employee's Withholding Allowance Certificate (Web 10-25) · retrieved 2026-10-16
- Form NC-4 EZ Employee's Withholding Allowance Certificate (Web 10-25) · retrieved 2026-10-16
- 2025 Personal Taxes Bulletin (revised February 2026) · retrieved 2026-10-16
- Publication 15-T (2026), Federal Income Tax Withholding Methods · retrieved 2026-10-16
- Publication 15 (2026), (Circular E), Employer's Tax Guide · retrieved 2026-10-16
- Rev. Proc. 2025-32: 2026 inflation-adjusted tax items · retrieved 2026-10-16
- Form W-4 (2026), Employee's Withholding Certificate · retrieved 2026-10-16
- Publication 505 (2026), Tax Withholding and Estimated Tax · retrieved 2026-10-16
- Form 1040-ES (2026), Estimated Tax for Individuals · retrieved 2026-10-16
- Schedule 1-A (Form 1040) 2026, Additional Deductions (early-release draft) · retrieved 2026-10-16
- Schedule 8812 (Form 1040) 2026, Credits for Qualifying Children and Other Dependents (early-release draft) · retrieved 2026-10-16
- Working Families Tax Cuts: Individuals and workers (tips, overtime, seniors, car loan interest) · retrieved 2026-10-16
- Working Families Tax Cuts provisions (charitable deduction for non-itemizers, Section 70424) · retrieved 2026-10-16
- Child Tax Credit · retrieved 2026-10-16
- IR-2025-111: 401(k) limit increases to $24,500 for 2026 · retrieved 2026-10-16
- Rev. Proc. 2025-19: 2026 HSA limits · retrieved 2026-10-16
- BLS Occupational Employment and Wage Statistics (OEWS), May 2025, median annual wage by state · retrieved 2026-10-16