What is the North Carolina income tax rate for 2024?

North Carolina uses a flat 4.5% rate for tax year 2024, down from 4.75% in 2023. The rate is legislated to keep falling toward 3.99% in 2026 and potentially lower if revenue targets are met.

What is the North Carolina standard deduction?

For 2024 the NC standard deduction is $12,750 for single filers and $25,500 for married filing jointly ($19,125 for head of household). It is subtracted from income before the flat rate applies.

Does North Carolina have tax brackets?

No. North Carolina replaced graduated brackets with a single flat rate years ago. Everyone pays the same 4.5% rate (2024) on taxable income after the standard deduction.

Does North Carolina have local income taxes?

No. North Carolina counties and cities do not levy a separate income tax, so the 4.5% state rate is the only income tax on your wages.

Is my income data sent anywhere?

No. The calculation runs entirely in your browser. Nothing you enter is uploaded or stored.

North Carolina State Income Tax Calculator

North Carolina taxes individual income at a flat 4.5% for tax year 2024, down from 4.75% in 2023 and scheduled to keep falling. After subtracting the standard deduction, the flat rate applies. This free calculator does both steps.

How it works

The North Carolina tax formula is:

Start from your North Carolina income (federal AGI is a close approximation for most wage earners).
Subtract the standard deduction for your filing status — $12,750 single, $25,500 married filing jointly, $19,125 head of household (2024).
Apply the flat 4.5% rate to the remaining taxable income.

The rate is legislated to drop to 3.99% in 2026 and potentially lower if revenue triggers are met.

Example

A single filer with $65,000 of income subtracts the $12,750 standard deduction, leaving $52,250 taxable. 4.5% × $52,250 = $2,351 of North Carolina state income tax, for an effective rate of about 3.62%.

Notes

This estimate covers North Carolina state income tax only — not FICA, federal tax, or itemized deductions. North Carolina has no local income tax. NC does not offer a separate personal exemption; the standard deduction is the main subtraction.