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Tax year 2026

New York vs North Carolina Income Tax — 2026

A single filer earning $100,000 pays $1,378 less per year in North Carolina than in New York $115 a month. New York charges $4,860; North Carolina charges $3,481.

Why this pair has a page: two of the largest taxing states.

New York at $100K
$4,860
4.86%
North Carolina at $100K
$3,481
3.48%
Annual difference
$1,378
$115 a month
National ranks
43 vs 21
of 50, lowest tax first

The bill at every income

Single filer, standard deduction, no dependents. State income tax only.

New York and North Carolina income tax compared at seven income levels, 2026
Gross incomeNew York taxNorth Carolina taxDifference
$50,000$2,103$1,486$617 less in NC
$75,000$3,453$2,484$969 less in NC
$100,000$4,860$3,481$1,378 less in NC
$150,000$7,810$5,476$2,333 less in NC
$250,000$13,962$9,466$4,496 less in NC
$500,000$31,087$19,441$11,646 less in NC
$1,000,000$65,337$39,391$25,946 less in NC
Annual state income tax, New York versus North Carolina
NY at $50,000: $2,103NY at $50,000$2,103NC at $50,000: $1,486NC at $50,000$1,486NY at $75,000: $3,453NY at $75,000$3,453NC at $75,000: $2,484NC at $75,000$2,484NY at $100,000: $4,860NY at $100,000$4,860NC at $100,000: $3,481NC at $100,000$3,481NY at $150,000: $7,810NY at $150,000$7,810NC at $150,000: $5,476NC at $150,000$5,476NY at $250,000: $13,962NY at $250,000$13,962NC at $250,000: $9,466NC at $250,000$9,466NY at $500,000: $31,087NY at $500,000$31,087NC at $500,000: $19,441NC at $500,000$19,441NY at $1,000,000: $65,337NY at $1,000,000$65,337NC at $1,000,000: $39,391NC at $1,000,000$39,391

How the two systems differ

New York and North Carolina income tax systems compared
New YorkNorth Carolina
Tax structureGraduatedFlat rate
Top marginal rate10.9%3.99%
Number of brackets91
Standard deduction (single)$8,000$12,750
Personal exemptionNoneNone
Local income taxesYesNo
Capital gainsordinaryordinary
Population (2024)19,867,24811,046,024

By filing status

New York and North Carolina tax on $100,000 by filing status, 2026
Filing statusNew YorkNorth CarolinaDifference
Single$4,860$3,481$1,378 less in NC
Married filing jointly$4,201$2,973$1,228 less in NC
Married filing separately$4,860$3,481$1,378 less in NC
Head of household$4,547$3,227$1,320 less in NC

Change the assumptions

Adjust income and filing status, or swap either state. The URL updates so you can share the exact comparison.

At $100,000 as a single filer, North Carolina costs $1,378 less per year than New York$115 a month.

New York compared with North Carolina at $100,000
New YorkNorth CarolinaDifference
State income tax$4,860$3,481$1,378
Per month$405$290$115
Effective rate4.86%3.48%1.38 pts
Marginal rate5.9%3.99%1.91 pts
Standard deduction$8,000$12,750$4,750
Taxable income$92,000$87,250$4,750
Tax structureGraduatedFlat rate
Local income taxesYesNo

Local taxes are not included above. New York has localities that levy their own income tax on top of the state figure. See each state page for the rates that apply.

Full detail: New York · North Carolina · methodology

Local income taxes change this picture

What this comparison leaves out

Sources for both states

  1. 1.New York State Department of Taxation and FinanceState revenue department
    Instructions for Form IT-2105, Estimated Tax Payment Voucher for Individuals (IT-2105-I, 2026) — 2026 New York State and New York City tax rate schedules and standard deduction table
    Retrieved
  2. 2.Tax FoundationResearch organisation (cross-check)
    State Individual Income Tax Rates and Brackets, 2025
    Retrieved
  3. 3.North Carolina Department of RevenueState revenue department
    2026 Income Tax Withholding Tables and Instructions for Employers (Form NC-30)
    Retrieved
  4. 4.Tax FoundationResearch organisation (cross-check)
    State Individual Income Tax Rates and Brackets, 2026
    Retrieved

Figures on this page were last checked against these sources on . Found something wrong? Report it.