North Carolina Income Tax Calculator
Calculate your North Carolina state income tax alongside federal tax. See the full bracket breakdown, effective rate, and combined tax liability.
Last updated: · Tax Foundation (2025 state brackets) + IRS Rev. Proc. 2025-32 (2026 federal)
On a $75,000 salary in North Carolina (single filer, state rates 2025), your estimated state income tax is $2,645.63 (3.5% effective rate). Combined with federal tax of $7,670.00 (2026 brackets), your total income tax is $10,315.63 (13.8% combined effective rate). North Carolina uses a flat tax rate of 4.25%. Source: Tax Foundation, state revenue department.
North Carolina Deduction: $12,750.00
Standard deduction: $12,750.00
Flat rate of 4.25% for 2025. Was 5.25% in 2022 and is being phased down to 3.99% by 2027.
Federal estimates use 2026 IRS brackets. State estimates use 2025 state rate data.
Results
North Carolina Tax Bracket Breakdown
| Rate | Range | Tax |
|---|---|---|
| 4.25% | $0 – ∞ | $2,645.63 |
| Total North Carolina Tax | $2,645.63 | |
Compare North Carolina with Other States
How This Is Calculated
North Carolina levies a flat income tax rate of 4.25% on all taxable income.
After applying the state deduction of $12,750.00, the tax is: (Income − Deduction) × 4.25%
Data source
State bracket data from the Tax Foundation (2025 State Individual Income Tax Rates and Brackets). Cross-referenced with the North Carolina revenue department. Federal brackets from IRS Rev. Proc. 2025-32 (2026).
Frequently Asked Questions
- How much is North Carolina income tax on $75,000?
- On a $75,000 salary in North Carolina, you would owe approximately $2,645.63 in state income tax (3.5% effective rate) plus $7,670.00 in federal income tax, for a combined total of $10,315.63 (13.8% combined effective rate).
- What is the North Carolina income tax rate for 2025?
- North Carolina has a flat income tax rate of 4.25%. All taxable income is taxed at the same rate. Flat rate of 4.25% for 2025. Was 5.25% in 2022 and is being phased down to 3.99% by 2027.