2024 North Carolina income-tax brackets.
OfficialFlat rate on North Carolina taxable income for the selected tax year. State deductions, modifications and credits apply. Session Law 2026-41 subsequently fixed the 2027 rate at 3.49%, replacing the earlier revenue-trigger schedule; compare the separately sourced 2027 page.
Single
| Taxable income | Rate |
|---|---|
| $0 | 4.500% |
Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 | 4.500% |
Head of household
| Taxable income | Rate |
|---|---|
| $0 | 4.500% |
Married filing separately
| Taxable income | Rate |
|---|---|
| $0 | 4.500% |
- NCDOR current and previous tax-year ratesTax years 2019–2021, 2022, 2023, 2024, 2025 and after 2025
- North Carolina Session Law 2026-41, section 44.1Printed page 607, section 44.1(a): 2027-2029 fixed 3.49% rate
Retrieved 2026-10-02. Values and source snapshots are versioned. How we verify them.
Compare a year.
Use the year links to compare the same filing status. State taxable income, deductions and credits differ from federal rules. These rate tables do not compute a complete state return.
| Year | Highest single ordinary-income rate | Status |
|---|---|---|
| 2021 | 5.250% | Official |
| 2022 | 4.990% | Official |
| 2023 | 4.750% | Official |
| 2024 | 4.500% | Official |
| 2025 | 4.250% | Official |
| 2026 | 3.990% | Official |
| 2027 | 3.490% | Official |
Questions about the state schedule.
Is this the state withholding table?
These schedules describe ordinary personal income rates. Withholding methods can differ from annual return calculations.
Does this include city taxes or special taxes?
No. Local taxes, capital-gains taxes, surcharges and high-income recapture can require additional calculations. Read the state-specific note and linked primary source.
Does a zero rate mean no taxes?
A state without an ordinary personal income tax can still levy sales, property, business or other taxes.
Where can I calculate an actual state return?
Use the linked state revenue department’s forms or a qualified preparer for deductions, credits and special calculations.