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 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.
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, $25,500 for joint filers and $19,125 for heads of household.
Sales Tax
Qualifying groceries are exempt from the state sales tax but subject to a 2% local food tax. Nonqualifying food has different rules. Prescription drugs are exempt. Combined rates shown are population-weighted July 1, 2026 estimates; actual item and local rates vary.
North Carolina's top income tax rate is 3.99% for tax year 2026. Its combined state and local sales tax averages 7.10% (July 1, 2026 population-weighted estimate).
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?
Qualifying food is exempt from North Carolina’s state sales tax but is subject to a 2% local food tax. Candy, soft drinks and most prepared food do not qualify and are generally taxed at the applicable general rates.
Is North Carolina's tax rate decreasing?
The North Carolina individual income tax rate is 3.99% for tax year 2026. The separate 2026 wage withholding rate is 4.09%.
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