North Carolina Tax Brackets, Rates

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 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. Other North Carolina income tax return information and other related features (e.g. tax extension, amendment, etc.) below.

North Carolina Income Tax Returns

North Carolina Income Taxes
Prepare only a NC State Return without an IRS return. Details
Step by Step instructions on how to only Prepare and Download - not eFile - State Returns on eFile.com.
File a current North Carolina Tax Amendment
North Carolina Income Tax Forms
North Carolina Tax Brackets, Rates explained
IRS Tax Brackets, Rates by Tax Year
Calculate and Estimate your IRS Income Tax Brackets and Rates with the eFile RATEucator.

Income Tax Brackets, Rates, Income Ranges, and Estimated Taxes Due

Here you can find how your North Carolina based income is taxed at a flat rate. When you prepare your return on eFile.com this is all calculated for you based on your income.

North Carolina Tax Brackets for Tax Year 2023

North Carolina decrease tax rate for 2023. North Carolina income is now taxed at a constant rate of 4.75%.

Tax Rate
Description
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

As you can see, North Carolina decrease tax rate for 2022. North Carolina income is now taxed at a constant rate of 4.99%.

Tax Rate
Description
4.99%
To calculate your taxable income, multiply your NC taxable income by the tax rate of 4.99%.

North Carolina Tax Brackets for Tax Year 2021

Previous North Carolina income is taxed at a constant rate of 5.25%.

Tax Rate
Description
5.25%
To calculate your taxable income, multiply your NC taxable income by the tax rate of 5.25%.

North Carolina Standard and Itemized Deductions

The North Carolina standard deductions did increase for current tax year. You can also 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.

Tax Year
Status
Amount
2023
Single
$12,750
Married Separate
$12,750
Married Separate - Spouse claiming itemized deductions
$0
Married Jointly/Qualifying Widower
$25,500
HOH
$19,125
2022
Single
$12,750
Married Separate
$12,750
Married Separate - Spouse claiming itemized deductions
$0
Married Jointly/Qualifying Widower
$25,500
HOH
$19,125
2021
Single
$10,750
Married Separate
$10,750
Married Separate - Spouse claiming itemized deductions
$0
Married Jointly/Qualifying Widower
$21,500
HOH
$16,125

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