North Carolina Tax Brackets, Rates, and Standard Deductions
Find North Carolina income tax forms, tax brackets and rates by tax year.
If you still need to file a return for a previous tax year, find the North Carolina tax forms below. You can complete and sign the forms here on eFile.com before you mail them to the NC Department of Revenue. For Federal or IRS back taxes access the tax forms here.
Below find links to other important North Carolina income tax return information and other related features (e.g. tax extension, amendment, etc.)
North Carolina Income Tax Returns
North Carolina Tax Deadlines, Extension, Penalties
Prepare only a NC State Return without an IRS return
File a North Carolina Tax Amendment
North Carolina Income Tax Forms
North Carolina Tax Brackets, Rates explained
IRS Tax Brackets, Rates by Tax Year
You can prepare and e-File your current North Carolina Income Taxes here on eFile.com together with your Federal Income Tax Return. Information on how to only file a North Carolina State Income Return.
Income Tax Brackets, Rates, Income Ranges, and Estimated Taxes Due
Here, you'll see how income earned in North Carolina is taxed at a flat rate. When you prepare your return on eFile.com, this calculation is done automatically based on your income.
North Carolina Tax Brackets for Tax Year 2026 (Tax Filing Season 2027)
For the 2026 tax year, North Carolina is expected to have a flat state income tax rate of 3.99%, applying to all levels of taxable income and all filing statuses.
3.99%
To calculate your taxable income, multiply your NC taxable income by the tax rate of 3.99%.
North Carolina Tax Brackets for Tax Year 2025
For the 2025 tax year, North Carolina has a flat state income tax rate of 4.25%, which applies to all levels of taxable income and all filing statuses.
4.25%
To calculate your taxable income, multiply your NC taxable income by the tax rate of 4.25%.
North Carolina Tax Brackets for Tax Year 2024
All levels of taxable income and all filing statuses, the North Carolina state income tax rate was 4.5% for Tax Year 2024.
4.50%
To calculate your taxable income, multiply your NC taxable income by the tax rate of 4.50%.
North Carolina Tax Brackets for Tax Year 2023
All levels of taxable income and all filing statuses, the North Carolina state income tax rate was 4.75% for Tax Year 2023.
4.75%
To calculate your taxable income, multiply your NC taxable income by the tax rate of 4.75%.
North Carolina Tax Brackets for Tax Year 2022
All levels of taxable income and all filing statuses, the North Carolina state income tax rate was 4.99% for Tax Year 2022.
4.99%
To calculate your taxable income, multiply your North Carolina taxable income by the tax rate of 4.99%.
North Carolina Standard and Itemized Deductions
The North Carolina standard deductions have increased for the 2024 tax year. Additionally, you have the option to itemize your North Carolina deductions.
When you prepare and eFile your Tax Return the eFile Tax App will apply the correct standard deductions for you or you can apply the itemized deduction method.
Married Separate - Spouse claiming itemized deductions
$0
Married Jointly/Qualifying Widower
$25,500
Married Separate - Spouse claiming itemized deductions
$0
Married Jointly/Qualifying Widower
$25,500
Married Separate - Spouse claiming itemized deductions
$0
Married Jointly/Qualifying Widower
$25,500
Married Separate - Spouse claiming itemized deductions
$0
Married Jointly/Qualifying Widower
$25,500
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