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North Carolina Tax Calculators.

Tax year 2026 income tax rates, brackets, and sales tax for North Carolina. Returns for tax year 2026 are generally filed in 2027; source links and last-verified dates are shown below.
Tax Type
Flat
Top Rate
3.99%
Sales Tax
4.75%
Avg Combined
6.98%
State Tax Data Freshness
Tax year2026
Filing year2027 (generally)
EffectiveJan. 1, 2026
Last verifiedJul 29, 2026

Tax year 2026 means income earned during calendar year 2026; those returns are generally filed in 2027. State and local sales tax rates can change during the year, so confirm current rules before filing or remitting tax.

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Income Tax

North Carolina levies a flat income tax of 3.99% on taxable income for 2026. The standard deduction is $12,750 for single filers and $25,500 for joint filers.

Flat Rate 3.99%
Standard Deduction: $12,750 (single) / $25,500 (joint)
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Sales Tax

Groceries are exempt from sales tax. Prescription drugs are exempt.

State Rate 4.75%
Avg. Combined (with local): 6.98%
Open Sales Tax Calculator for North Carolina →
How North Carolina Compares

North Carolina's top income tax rate is 3.99% for tax year 2026. Its combined state and local sales tax averages 6.98%.

Frequently Asked Questions
What is North Carolina's income tax rate?

North Carolina levies a flat income tax of 3.99% on taxable income for 2026.

Does North Carolina tax groceries?

No, groceries (unprepared food) are exempt from North Carolina's 4.75% state sales tax.

Is North Carolina's tax rate decreasing?

Yes, North Carolina has been steadily reducing its flat rate from 5.25%. It is scheduled to reach 3.99% by 2027, contingent on state revenue meeting certain thresholds.

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