Every North Carolina income tax bracket for 2026, exactly as published — with the standard deduction, the exemption credit, and a tool that finds your bracket and shows the tax slice by slice.
| Rate | Taxable income over | Up to | Cumulative tax at top of band |
|---|---|---|---|
| 3.99% | $0 | and above | — |
Brackets apply to taxable income — gross income minus the standard deduction. Both tables are printed in full on this page; the tabs only choose which you look at first.
Enter your North Carolina taxable income (after the standard deduction). Your bracket lights up in the table above, and your tax is broken into its slices.
Figure A The bracket staircase
The staircase: each step is one bracket. The tax climbs only inside the step you are standing on — moving into a higher bracket never taxes your earlier income at the higher rate.
| Taxable income (single) | North Carolina tax | Effective rate | Top (marginal) rate |
|---|---|---|---|
| $50,000 | $1,995 | 4.0% | 3.99% |
| $75,000 | $2,993 | 4.0% | 3.99% |
| $100,000 | $3,990 | 4.0% | 3.99% |
| $150,000 | $5,985 | 4.0% | 3.99% |
The flat rate falls for 2026 to 3.99%, down from 4.25% in 2025 — the final step in the scheduled reduction series in N.C.G.S. 105-153.7. Further reductions are possible from 2027 only if statutory revenue triggers are met — North Carolina Department of Revenue, Tax Rate Schedules.
The state-specific rules behind the numbers above — the things a generic calculator gets wrong about North Carolina.
North Carolina taxes all taxable income at one flat rate: 3.99% for 2026, down from 4.25% in 2025. This is the final step in the legislated step-down schedule; any further cuts from 2027 depend on state revenue triggers rather than being guaranteed. A single filer gets a $12,750 standard deduction, and North Carolina offers no personal exemption, so the standard deduction is the main shield before the flat rate applies.
Source: N.C.G.S. 105-153.7; North Carolina Department of Revenue, Tax Rate Schedules and 2026 withholding tables
North Carolina does not tax Social Security benefits, regardless of the amount. Taxable Social Security included in federal adjusted gross income is deducted on the North Carolina return under N.C.G.S. 105-153.5, so retirees keep the full benefit free of state tax.
Source: N.C.G.S. 105-153.5; North Carolina Department of Revenue, Social Security and Railroad Retirement Benefits guidance
Under the Bailey settlement, retirement benefits are fully exempt from North Carolina tax for government retirees who were vested in a qualifying plan as of August 12, 1989 — generally five or more years of creditable service for a defined-benefit plan. Covered plans include the North Carolina Teachers' and State Employees' Retirement System, the Local Governmental Employees' Retirement System, and federal systems such as FERS and CSRS. The exemption does not extend to retirement benefits from another state's government plans, and private pensions, 401(k) and IRA withdrawals are otherwise taxable at the flat rate.
Source: North Carolina Department of Revenue, Bailey Decision Concerning Federal, State and Local Retirement Benefits
Separately from Bailey, North Carolina fully exempts military retirement pay for retirees with at least 20 years of service or a medical retirement, and for qualifying surviving spouses. Other retirement income — private pensions and 401(k) or IRA distributions — is taxed at the same 3.99% flat rate as wages, with no general retirement exclusion.
Source: N.C.G.S. 105-153.5; North Carolina Department of Revenue
For 2026 it is a single flat rate of 3.99% of North Carolina taxable income, down from 4.25% in 2025. The standard deduction is $12,750 for a single filer, and there is no personal exemption.
On $75,000 as a single filer, your North Carolina state income tax is $2,484, federal income tax is $7,670 and FICA is $5,738, for total tax of $15,891 and take-home pay of $59,109.
No. North Carolina fully exempts Social Security benefits. If part of your benefits was taxable on your federal return, you deduct that amount on the North Carolina return so it is not taxed again by the state.
It is a court-settlement exemption for older government retirees: if you were vested — generally five or more years of creditable service — in a qualifying North Carolina state or local plan, or a federal plan such as FERS or CSRS, as of August 12, 1989, your retirement benefits from that plan are fully exempt from North Carolina tax. Benefits from another state's government plan do not qualify.
Yes, separately from Bailey. Military retirement pay is fully exempt in North Carolina for retirees who served at least 20 years or who were medically retired, and for qualifying surviving spouses.
No. No North Carolina county, city or town levies an income tax. The flat 3.99% state tax is the only income tax on your North Carolina wages, on top of federal tax.
North Carolina income tax brackets for 2026 in full: every rate and threshold for single and joint filers, the $12,750 standard deduction, worked examples and a find-your-bracket tool.
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Every North Carolina income tax bracket for 2026, printed in full exactly as published: single and married-filing-jointly tables, the standard deduction, worked examples on taxable income, and a find-your-bracket tool that lights up your band and builds your tax slice by slice. Rates checked 31 October 2026; all figures are for the 2026 tax year.
On $100,000 of taxable income in North Carolina (single filer, 2026), the slice-by-slice tax is $3,990.00 — the top slice is taxed at 3.99%, but the effective rate on the whole $100,000 is far lower because the early slices are taxed at the bottom rates. A $100,000 salary is not $100,000 of taxable income: the $12,750 standard deduction comes off first, which is what the companion income calculator works through.
North Carolina taxes taxable income at a flat 3.99%. The standard deduction is $12,750.00 for a single filer. The tables are the state’s official 2026 schedules (sources printed on the page); cumulative tax at the top of each band is computed slice by slice from those rates. The federal comparison figures use IRS Rev. Proc. 2025-32.
For 2026 it is a single flat rate of 3.99% of North Carolina taxable income, down from 4.25% in 2025. The standard deduction is $12,750 for a single filer, and there is no personal exemption.
On $75,000 as a single filer, your North Carolina state income tax is $2,484, federal income tax is $7,670 and FICA is $5,738, for total tax of $15,891 and take-home pay of $59,109.
No. North Carolina fully exempts Social Security benefits. If part of your benefits was taxable on your federal return, you deduct that amount on the North Carolina return so it is not taxed again by the state.
It is a court-settlement exemption for older government retirees: if you were vested — generally five or more years of creditable service — in a qualifying North Carolina state or local plan, or a federal plan such as FERS or CSRS, as of August 12, 1989, your retirement benefits from that plan are fully exempt from North Carolina tax. Benefits from another state's government plan do not qualify.
Yes, separately from Bailey. Military retirement pay is fully exempt in North Carolina for retirees who served at least 20 years or who were medically retired, and for qualifying surviving spouses.
No. No North Carolina county, city or town levies an income tax. The flat 3.99% state tax is the only income tax on your North Carolina wages, on top of federal tax.
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