North Carolina taxes wages at a flat rate in 2026 — calculate state tax, federal tax and FICA, and see your take-home pay.
North Carolina Income Tax Calculator
For the 2026 tax year, filed in 2027, on wages.
Results are annual figures. Hourly: 40 hours/week, 52 weeks.
Federal tax:
North Carolina tax:
FICA:
Take-home pay (annual):
Monthly take-home (annual take-home / 12):
Biweekly take-home (annual take-home / 26):
Weekly take-home (annual take-home / 52):
Dependents do not change the results in this calculator: no dependent credit is modelled. Social Security benefits are exempt in North Carolina, but this wage calculator does not model retirement income.
What is the answer in brief?
North Carolina has a flat 3.99% income tax in 2026. A single filer on $75,000 pays $2,484 North Carolina tax, $7,670 federal tax and $5,738 FICA, keeping $59,108 a year ($4,926 a month, $2,273 biweekly). These figures are for the 2026 tax year, filed in 2027, on wages, after the standard deduction.
Key takeaways
- North Carolina income tax is a flat 3.99% in 2026, not a set of brackets.
- The standard deduction is $12,750 for single filers and $25,500 for married couples filing jointly.
- There is no personal exemption and no local income tax in North Carolina.
- Federal tax and FICA are calculated separately and are added to the North Carolina tax to give take-home pay.
- Social Security benefits are exempt in North Carolina; this calculator covers wages only.
North Carolina tax at a glance, 2026
| Item | 2026 figure |
|---|---|
| North Carolina income tax rate | Flat 3.99% |
| Standard deduction, single | $12,750 |
| Standard deduction, married filing jointly | $25,500 |
| Personal exemption | None |
| Local income tax | None |
| Federal standard deduction | $16,100 single / $32,200 joint |
| Social Security wage base | $184,500 |
What is the North Carolina income tax rate in 2026?
North Carolina charges a flat 3.99% on taxable income in 2026. There are no tax brackets in North Carolina in 2026: after the standard deduction, every dollar of taxable wages is taxed at 3.99%. For example, a single filer on $75,000 subtracts the $12,750 standard deduction, leaving $62,250 of taxable income, and 3.99% of $62,250 is $2,484.
North Carolina has no personal exemption, so the standard deduction is the main amount subtracted before the flat rate is applied. North Carolina also has no local income tax, so no city or county income tax is added in this calculator.
What are the federal tax brackets for 2026?
Federal tax for 2026, under IRS Rev. Proc. 2025-32, uses rates of 10%, 12%, 22%, 24%, 32%, 35% and 37%. The standard deduction is $16,100 for single filers and $32,200 for married couples filing jointly. Only single and married-filing-jointly brackets are shown.
| Rate | Single, up to | Married filing jointly, up to |
|---|---|---|
| 10% | $12,400 | $24,800 |
| 12% | $50,400 | $100,800 |
| 22% | $105,700 | $211,400 |
| 24% | $201,775 | $403,550 |
| 32% | $256,225 | $512,450 |
| 35% | $640,600 | $768,700 |
| 37% | Over $640,600 | Over $768,700 |
Worked example: $75,000, single, 0 dependents, 2026
- North Carolina taxable income = $75,000 − $12,750 = $62,250.
- North Carolina tax = $62,250 × 3.99% = $2,484.
- Federal tax = $7,670, after the $16,100 federal standard deduction and the 2026 federal brackets.
- FICA = $5,738 (Social Security 6.2% and Medicare 1.45% on $75,000 of wages).
- Take-home pay = $75,000 − $7,670 − $2,484 − $5,738 = $59,108 a year, $4,926 a month and $2,273 biweekly.
How much take-home pay do I get in North Carolina at every salary?
Single filer, 2026 tax year, filed in 2027, on wages. Effective rate is total tax (federal, North Carolina and FICA) as a share of gross pay.
| Gross | Federal | North Carolina | FICA | Take-home | Effective | Monthly | Biweekly |
|---|---|---|---|---|---|---|---|
| $30,000 | $1,420 | $688 | $2,295 | $25,597 | 14.7% | $2,133 | $984 |
| $50,000 | $3,820 | $1,486 | $3,825 | $40,869 | 18.3% | $3,406 | $1,572 |
| $75,000 | $7,670 | $2,484 | $5,738 | $59,108 | 21.2% | $4,926 | $2,273 |
| $100,000 | $13,170 | $3,481 | $7,650 | $75,699 | 24.3% | $6,308 | $2,912 |
| $150,000 | $24,734 | $5,476 | $11,475 | $108,315 | 27.8% | $9,026 | $4,166 |
| $200,000 | $36,734 | $7,471 | $14,339 | $141,456 | 29.3% | $11,788 | $5,441 |
North Carolina tax vs federal tax
North Carolina tax and federal tax are separate charges on wages for the 2026 tax year, filed in 2027. North Carolina tax is a flat 3.99% of taxable income after the $12,750 single or $25,500 joint standard deduction. Federal tax uses the 2026 brackets of 10% to 37% after the $16,100 single or $32,200 joint federal standard deduction. FICA is a third, separate charge: Social Security at 6.2% up to the $184,500 wage base, plus Medicare at 1.45% on all wages. On $75,000 of wages for a single filer, that is $2,484 North Carolina tax, $7,670 federal tax and $5,738 FICA.
What is not included in this calculator?
- The alternative minimum tax (AMT).
- Self-employment tax.
- Tax credits other than the effect of the standard deductions, and the federal temporary $6,000 senior deduction, which is not modelled.
- Local income tax: North Carolina has none, so none is added.
- Retirement income, including Social Security benefits, which are exempt in North Carolina.
- Other paycheck deductions, such as retirement contributions and health insurance.
All figures on this page are for wages for the 2026 tax year, filed in 2027.
Frequently asked questions
What does a flat 3.99% tax mean?
A flat rate means the same 3.99% applies to every dollar of taxable income. North Carolina has no tax brackets in 2026: after the standard deduction, taxable wages are taxed at 3.99%, whether income is $30,000 or $200,000.
What is the North Carolina standard deduction, and is there a personal exemption?
The 2026 North Carolina standard deduction is $12,750 for single filers and $25,500 for married couples filing jointly. There is no personal exemption in North Carolina, so the standard deduction is the amount subtracted before the flat 3.99% rate is applied.
Do I pay local income tax in North Carolina?
No. North Carolina has no local income tax, so no city or county income tax is added in this calculator. Only North Carolina tax, federal tax and FICA are included.
Are Social Security benefits taxed in North Carolina?
Social Security benefits are exempt in North Carolina. This calculator covers wages only and does not model retirement income, so Social Security benefits are not included in its figures.
How is bonus pay taxed in North Carolina?
Bonus pay is wages, so it is taxed in North Carolina at the flat 3.99% rate on taxable income, after the standard deduction. To include a bonus, add it to gross annual wages in the calculator; the calculator treats all entered pay as annual wages for the 2026 tax year, filed in 2027.
Do I need to file a North Carolina tax return?
If you earn wages in North Carolina, you may need to file a North Carolina return. Whether you must file depends on your income, filing status and other factors, so check the guidance from the North Carolina Department of Revenue for the 2026 tax year, filed in 2027.
Can North Carolina tax rates change from year to year?
Yes. North Carolina rates and deductions are set by law and can change from year to year. The figures on this page are for 2026 only: a flat 3.99% rate and a standard deduction of $12,750 single or $25,500 joint.
Is there a senior deduction for taxpayers aged 65 and over?
There is a federal temporary $6,000 senior deduction, which phases out above $75,000 of modified adjusted gross income for single filers and $150,000 for married couples filing jointly. It is a federal deduction, not a North Carolina deduction, and it is not modelled in this calculator, so it does not change the results shown here.
How does North Carolina compare with states that have no income tax?
States with no income tax charge 0% state tax, so take-home pay there would be higher by the North Carolina amount: for example, $2,484 higher on $75,000 for a single filer in 2026. Federal tax and FICA would still apply in those states, and other taxes and charges may differ.
Disclaimer and sources
Estimate only, not tax advice. All figures are for wages for the 2026 tax year, filed in 2027, and exclude other paycheck deductions. Sources: IRS Rev. Proc. 2025-32 (2026 federal brackets and standard deduction) and North Carolina Department of Revenue 2026 rates (flat 3.99% rate and $12,750 / $25,500 standard deduction).
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