North Carolina tax tables 2026
The figures set by or for North Carolina for 2026: income tax brackets, payroll contributions and employer rates. Federal or national figures for the US are on the national page.
- 2026-01-01 to 2026-12-31
- USD
Income tax
North Carolina income tax brackets: All filing statuses
| State taxable income, per year | Rate |
|---|---|
| Over $0 | 3.99% |
Source: NCDOR NC-30, 2026 Income Tax Withholding Tables and Instructions for Employers (Web 11-25), 'New for 2026' · retrieved 2026-10-20
North Carolina income tax: key figures
| Item | Value |
|---|---|
| Type | Flat rate |
| Flat rate | 3.99% |
| Top rate | 3.99% |
| 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) (exemption)Up to $3,000 per child; steps down by income to $0 (NC-4 Schedule 2). | $3,000 |
Source: NCDOR NC-30, 2026 Income Tax Withholding Tables and Instructions for Employers (Web 11-25), 'New for 2026' · retrieved 2026-10-20
Employee contributions
North Carolina supplemental (bonus) withholding
| Item | Value |
|---|---|
| Supplemental rate | 4.09% |
Source: NCDOR NC-30 (2026), Section 12 Supplemental Wages · retrieved 2026-10-20
Employer costs
North Carolina state unemployment insurance (employer)
| Item | Value |
|---|---|
| Taxable wage base (per employee, per year) | $34,200 |
| New employer rate | 1% |
| Experience-rated range: lowest | 0.06% |
| Experience-rated range: highest | 5.76% |
North Carolina's beginning employer rate is 1%.
Source: North Carolina DES, Tax Rate Information · retrieved 2026-10-20
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Official sources
- NC-30, 2026 Income Tax Withholding Tables and Instructions for Employers · retrieved 2026-10-20
- Form NC-4 Employee's Withholding Allowance Certificate (Web 10-25) · retrieved 2026-10-20
- Form NC-4 EZ Employee's Withholding Allowance Certificate (Web 10-25) · retrieved 2026-10-20
- 2025 Personal Taxes Bulletin (revised February 2026) · retrieved 2026-10-16
- Session Law 2026-41 (Senate Bill 257), Section 44.1: G.S. 105-153.7 rate schedule · retrieved 2026-10-20
- North Carolina DES, Tax Rate Information · retrieved 2026-10-20
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