North Carolina Income Tax Rates and Brackets — 2025
What changed between 2025 and 2026
This page exists because these figures moved. A tax year identical to the current one is a sentence on the North Carolina page, not a URL of its own.
| Figure | Filing status | 2025 | 2026 |
|---|---|---|---|
| Top marginal rate | All | 4.25% | 3.99% |
Effective 2025-01-01: The flat individual income tax rate fell from 4.50% to 4.25%. (S.L. 2021-180 as amended by S.L. 2023-134)
Every change on this site traces to enacted legislation. See all 2025 state tax changes and the 2025 rates for all 51 jurisdictions.
2025 brackets, all four filing statuses
The full 2025 rate schedule as North Carolina published it, including the standard deduction and exemptions that applied that year.
Single
Standard deduction $12,750| Taxable income | Marginal rate |
|---|---|
| $0 and above | 4.25% |
Married filing jointly
Standard deduction $25,500| Taxable income | Marginal rate |
|---|---|
| $0 and above | 4.25% |
Married filing separately
Standard deduction $12,750| Taxable income | Marginal rate |
|---|---|
| $0 and above | 4.25% |
Head of household
Standard deduction $19,125| Taxable income | Marginal rate |
|---|---|
| $0 and above | 4.25% |
What 2025 cost at each income
North Carolina tax owed by a single filer taking the standard deduction, 2025 rules against 2026 rules.
| Income | 2025 tax | 2026 tax | Change |
|---|---|---|---|
| $50,000 | $1,583 | $1,486 | −$97 |
| $75,000 | $2,646 | $2,484 | −$162 |
| $100,000 | $3,708 | $3,481 | −$227 |
| $150,000 | $5,833 | $5,476 | −$357 |
| $250,000 | $10,083 | $9,466 | −$617 |
| $500,000 | $20,708 | $19,441 | −$1,267 |
| $1,000,000 | $41,958 | $39,391 | −$2,567 |
North Carolina against its neighbours in 2025
Tax owed on $100,000 by a single filer under each state's 2025 rules.
| Jurisdiction | 2025 tax on $100,000 |
|---|---|
| Virginia | $4,936 |
| South Carolina | $5,358 |
| Georgia | $4,567 |
| Tennessee | $0 |
Other tax years
- 2026 (current)
- 2025
Sources for North Carolina, 2025
Sources
- 1.North Carolina Department of RevenueState revenue department2025 Form D-401 North Carolina Individual Income Tax InstructionsRetrieved
- 2.Tax FoundationResearch organisation (cross-check)State Individual Income Tax Rates and Brackets, 2025Retrieved
- 3.North Carolina Department of RevenueState revenue departmentTax Rate SchedulesRetrieved
Figures on this page were last checked against these sources on . Found something wrong? Report it.
What this figure does not include
- The child deduction under G.S. 105-153.5(a1) and its AGI phase-out are not modelled.
- For married filing separately the standard deduction is $0 if the spouse itemizes; the file carries the $12,750 non-itemizing case.