2026 North Carolina Tax Brackets & Rates
North Carolina has a top marginal income tax rate of 4.5%. Below are the state brackets along with the 2026 federal tax brackets for reference.
North Carolina State Income Tax
Top Marginal Rate
4.5%
Sales Tax Rate
4.75%
Property Tax Rate
0.8%
| Tax Rate | Taxable Income Range |
|---|---|
| 4.5% | $0 – No limit |
North Carolina uses a flat income tax rate of 4.5% on all taxable income.
2026 Federal Tax Brackets
In addition to North Carolina state taxes, NC residents also pay federal income tax at the following rates.
2026 Standard Deduction
Single
$15,350
Married Filing Jointly
$30,700
Head of Household
$23,000
Single Filers
| Rate | Taxable Income |
|---|---|
| 10% | $0 – $12,200 |
| 12% | $12,201 – $49,550 |
| 22% | $49,551 – $105,725 |
| 24% | $105,726 – $201,650 |
| 32% | $201,651 – $256,050 |
| 35% | $256,051 – $640,100 |
| 37% | $640,101 – No limit |
Married Filing Jointly
| Rate | Taxable Income |
|---|---|
| 10% | $0 – $24,400 |
| 12% | $24,401 – $99,100 |
| 22% | $99,101 – $211,450 |
| 24% | $211,451 – $403,300 |
| 32% | $403,301 – $512,100 |
| 35% | $512,101 – $768,100 |
| 37% | $768,101 – No limit |
Head of Household
| Rate | Taxable Income |
|---|---|
| 10% | $0 – $17,400 |
| 12% | $17,401 – $66,300 |
| 22% | $66,301 – $105,725 |
| 24% | $105,726 – $201,650 |
| 32% | $201,651 – $256,050 |
| 35% | $256,051 – $640,100 |
| 37% | $640,101 – No limit |
North Carolina Tax Brackets by Year
2026 Tax Brackets by State
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