How North Carolina taxes your paycheck
North Carolina taxes all taxable income at a flat 3.99% for 2026, down from 4.25% in 2025, the last fixed step scheduled by Session Law 2023-134. S.L. 2026-41 (S.B. 257, signed July 2026) kept 2026 at 3.99% and scheduled 3.49% from 2027. The standard deduction is a fixed statutory amount ($12,750 single, $25,500 joint, $19,125 head of household), there is no personal exemption, and employer withholding uses 4.09%.
2026 North Carolina income tax rate
| Taxable income (single) | Rate |
|---|---|
| Over $0 | 3.99% |
| Deduction or credit | Single | Married | Head of household |
|---|---|---|---|
| Standard deduction | $12,750 | $25,500 | $19,125 |
| Personal exemption | $0 | $0 | $0 |
Local income taxes
North Carolina cities and counties do not levy income taxes on wages.
Take-home pay in North Carolina at common salaries
Single filer, 2026 rules, no pre-tax deductions or local taxes.
| Salary | Federal tax | FICA | North Carolina taxes | Take-home | Biweekly |
|---|---|---|---|---|---|
| $30,000 | $1,420 | $2,295 | $688 | $25,597 | $984 |
| $40,000 | $2,620 | $3,060 | $1,087 | $33,233 | $1,278 |
| $50,000 | $3,820 | $3,825 | $1,486 | $40,869 | $1,572 |
| $60,000 | $5,020 | $4,590 | $1,885 | $48,505 | $1,866 |
| $75,000 | $7,670 | $5,738 | $2,484 | $59,109 | $2,273 |
| $100,000 | $13,170 | $7,650 | $3,481 | $75,699 | $2,911 |
| $150,000 | $24,734 | $11,475 | $5,476 | $108,315 | $4,166 |
How North Carolina compares
At a $60,000 salary, North Carolina ranks #24 of 51 for take-home pay. The table below shows the states closest in take-home pay.
Minimum wage in North Carolina
The North Carolina minimum wage is $7.25 an hour as of July 24, 2009. A full-time minimum wage job pays $15,080 a year before taxes and about $13,833 after taxes. See the full North Carolina minimum wage guide for tipped wages and scheduled increases.
What this calculator does not include
Ignores the NC child deduction, itemized deductions (mortgage interest plus property tax capped at $20,000) and NC additions/deductions to federal AGI. A married-filing-separately filer gets no standard deduction if the spouse itemizes. The calculator also leaves out dependents, tax credits, additional withholding on your W-4 and non-wage income. Your employer's withholding can differ from your final tax bill.
Frequently asked questions
Does North Carolina have a state income tax?
Yes. North Carolina taxes wages at a flat 3.99% for 2026. Your employer withholds it from each paycheck along with federal taxes.
How much is $60,000 after taxes in North Carolina?
A single filer earning $60,000 in North Carolina keeps about $48,505 a year, or $4,042 a month, in 2026. That ranks 24 of 51 for take-home pay at that salary.
Does North Carolina have local income taxes?
North Carolina cities and counties do not levy income taxes on wages.
What is the minimum wage in North Carolina?
The minimum wage in North Carolina is $7.25 an hour as of July 24, 2009. Full time, that is $15,080 a year before taxes and about $13,833 after taxes for a single filer.
Sources
- NCDOR NC-30 2026 Income Tax Withholding Tables and Instructions for Employers
- NCDOR: North Carolina Standard Deduction or North Carolina Itemized Deductions
- NCDOR: FAQs Regarding Recent Session Law Changes (S.L. 2026-31 and 2026-41)
- NCDOR Important Notice: Impact of Recently Enacted Laws (July 23, 2026)
- Tax Foundation: State Individual Income Tax Rates and Brackets, 2026 (cross-check)
- IRS Rev. Proc. 2025-32 (2026 federal tax tables)