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Tax year 2026

North Carolina vs Virginia Income Tax — 2026

A single filer earning $100,000 pays $1,455 less per year in North Carolina than in Virginia — $121 a month. North Carolina charges $3,481; Virginia charges $4,936.

Why this pair has a page: bordering states.

North Carolina at $100K
$3,481
3.48%
Virginia at $100K
$4,936
4.94%
Annual difference
$1,455
$121 a month
National ranks
21 vs 44
of 50, lowest tax first

The bill at every income

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

North Carolina and Virginia income tax compared at seven income levels, 2026
Gross incomeNorth Carolina taxVirginia taxDifference
$50,000$1,486$2,061$575 less in NC
$75,000$2,484$3,498$1,015 less in NC
$100,000$3,481$4,936$1,455 less in NC
$150,000$5,476$7,811$2,335 less in NC
$250,000$9,466$13,561$4,095 less in NC
$500,000$19,441$27,936$8,495 less in NC
$1,000,000$39,391$56,686$17,295 less in NC
Annual state income tax, North Carolina versus Virginia
NC at $50,000: $1,486NC at $50,000$1,486VA at $50,000: $2,061VA at $50,000$2,061NC at $75,000: $2,484NC at $75,000$2,484VA at $75,000: $3,498VA at $75,000$3,498NC at $100,000: $3,481NC at $100,000$3,481VA at $100,000: $4,936VA at $100,000$4,936NC at $150,000: $5,476NC at $150,000$5,476VA at $150,000: $7,811VA at $150,000$7,811NC at $250,000: $9,466NC at $250,000$9,466VA at $250,000: $13,561VA at $250,000$13,561NC at $500,000: $19,441NC at $500,000$19,441VA at $500,000: $27,936VA at $500,000$27,936NC at $1,000,000: $39,391NC at $1,000,000$39,391VA at $1,000,000: $56,686VA at $1,000,000$56,686

How the two systems differ

North Carolina and Virginia income tax systems compared
North CarolinaVirginia
Tax structureFlat rateGraduated
Top marginal rate3.99%5.75%
Number of brackets14
Standard deduction (single)$12,750$8,750
Personal exemptionNone$930
Local income taxesNoNo
Capital gainsordinaryordinary
Population (2024)11,046,0248,811,195

By filing status

North Carolina and Virginia tax on $100,000 by filing status, 2026
Filing statusNorth CarolinaVirginiaDifference
Single$3,481$4,936$1,455 less in NC
Married filing jointly$2,973$4,379$1,407 less in NC
Married filing separately$3,481$4,936$1,455 less in NC
Head of household$3,227$4,936$1,709 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 $1,455 less per year than Virginia — $121 a month.

North Carolina compared with Virginia at $100,000
North CarolinaVirginiaDifference
State income tax$3,481$4,936$1,455
Per month$290$411$121
Effective rate3.48%4.94%1.45 pts
Marginal rate3.99%5.75%1.76 pts
Standard deduction$12,750$8,750$4,000
Taxable income$87,250$90,320$3,070
Tax structureFlat rateGraduated
Local income taxesNoNo

Full detail: North Carolina · Virginia · methodology

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)
    https://www.ncdor.gov/income-tax-withholding-tables-and-instructions-employers/open
    Retrieved
  2. 2.Tax FoundationResearch organisation (cross-check)
    State Individual Income Tax Rates and Brackets, 2026
    https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/
    Retrieved
  3. 3.Virginia Department of TaxationState revenue department
    Draft 2026 Form 760ES, Estimated Income Tax Payment Vouchers for Individuals (Tax Rate Schedule and $930 personal exemption)
    https://www.tax.virginia.gov/sites/default/files/taxforms/early-release/2025-individual/draft-2026-form-760es-early-release.pdf
    Retrieved

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