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Tax year 2026

North Carolina vs Pennsylvania Income Tax — 2026

A single filer earning $100,000 pays $411 less per year in Pennsylvania than in North Carolina $34 a month. North Carolina charges $3,481; Pennsylvania charges $3,070.

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

North Carolina at $100K
$3,481
3.48%
Pennsylvania at $100K
$3,070
3.07%
Annual difference
$411
$34 a month
National ranks
21 vs 15
of 50, lowest tax first

The bill at every income

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

North Carolina and Pennsylvania income tax compared at seven income levels, 2026
Gross incomeNorth Carolina taxPennsylvania taxDifference
$50,000$1,486$1,535$49 less in NC
$75,000$2,484$2,303$181 less in PA
$100,000$3,481$3,070$411 less in PA
$150,000$5,476$4,605$871 less in PA
$250,000$9,466$7,675$1,791 less in PA
$500,000$19,441$15,350$4,091 less in PA
$1,000,000$39,391$30,700$8,691 less in PA
Annual state income tax, North Carolina versus Pennsylvania
NC at $50,000: $1,486NC at $50,000$1,486PA at $50,000: $1,535PA at $50,000$1,535NC at $75,000: $2,484NC at $75,000$2,484PA at $75,000: $2,303PA at $75,000$2,303NC at $100,000: $3,481NC at $100,000$3,481PA at $100,000: $3,070PA at $100,000$3,070NC at $150,000: $5,476NC at $150,000$5,476PA at $150,000: $4,605PA at $150,000$4,605NC at $250,000: $9,466NC at $250,000$9,466PA at $250,000: $7,675PA at $250,000$7,675NC at $500,000: $19,441NC at $500,000$19,441PA at $500,000: $15,350PA at $500,000$15,350NC at $1,000,000: $39,391NC at $1,000,000$39,391PA at $1,000,000: $30,700PA at $1,000,000$30,700

How the two systems differ

North Carolina and Pennsylvania income tax systems compared
North CarolinaPennsylvania
Tax structureFlat rateFlat rate
Top marginal rate3.99%3.07%
Number of brackets11
Standard deduction (single)$12,750None
Personal exemptionNoneNone
Local income taxesNoYes
Capital gainsordinaryordinary
Population (2024)11,046,02413,078,751

By filing status

North Carolina and Pennsylvania tax on $100,000 by filing status, 2026
Filing statusNorth CarolinaPennsylvaniaDifference
Single$3,481$3,070$411 less in PA
Married filing jointly$2,973$3,070$97 less in NC
Married filing separately$3,481$3,070$411 less in PA
Head of household$3,227$3,070$157 less in PA

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, Pennsylvania costs $411 less per year than North Carolina$34 a month.

North Carolina compared with Pennsylvania at $100,000
North CarolinaPennsylvaniaDifference
State income tax$3,481$3,070$411
Per month$290$256$34
Effective rate3.48%3.07%0.41 pts
Marginal rate3.99%3.07%0.92 pts
Standard deduction$12,750$0$12,750
Taxable income$87,250$100,000$12,750
Tax structureFlat rateFlat rate
Local income taxesNoYes

Local taxes are not included above. Pennsylvania 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: North Carolina · Pennsylvania · methodology

Local income taxes change this picture

What this comparison leaves out

Sources for both states

  1. 1.North Carolina Department of RevenueState revenue department
    2026 Income Tax Withholding Tables and Instructions for Employers (Form NC-30)
    Retrieved
  2. 2.Tax FoundationResearch organisation (cross-check)
    State Individual Income Tax Rates and Brackets, 2026
    Retrieved
  3. 3.Pennsylvania Department of RevenueState revenue department
    Personal Income Tax Rates (rate by year; 3.07% for 2004 - present)
    Retrieved
  4. 4.Tax FoundationResearch organisation (cross-check)
    State Individual Income Tax Rates and Brackets, 2025
    Retrieved

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