North Carolina Tax Tables
North Carolina Tax Tables provide a complete reference of how state income tax is calculated for each supported year. These tables summarise the official rules issued by the North Carolina Department of Revenue and present them in a clear structure that matches the calculations used in our North Carolina Tax Calculator. They are useful for checking withholdings, estimating liability, reviewing historical tax years and understanding how state policy shapes taxable income.
Quick Access Tools
Tax Years
Select a tax year to view the official North Carolina tax rates and rules used in our calculators. Each page shows the brackets or flat tax rate, deduction amounts, credit structures, withholding guidance and any year-specific updates published by the North Carolina Department of Revenue. You can also access the matching North Carolina Tax Calculator for precise calculations for that year.
How North Carolina Calculates Income Tax
North Carolina uses a flat income tax rate applied to all taxable income. These rules determine how wages and other taxable income are assessed for North Carolina returns, with updated tables released each year to reflect legislation and inflation changes. For a broader explanation of how tax tables work, see our Tax Tables guide.
North Carolina supports resident, nonresident and part-year filing rules. The tax tables help clarify which thresholds apply when income is earned both inside and outside the state.
What Is Contained in the North Carolina Tax Tables?
Each tax-year page provides a structured summary of the components North Carolina uses to calculate individual income tax. While details vary by year, the state tax tables generally include the following elements:
- Flat tax rate applied to taxable income.
- Standard deduction amounts for each filing status.
- Itemized deductions where permitted under North Carolina law.
- Dependent and family-related credits including any child-based or filer-based reductions.
- State Earned Income Credit (EIC), including percentage match and income limits.
- Retirement income rules including partial or full exemptions for pensions or Social Security.
- State withholding tables used by employers for payroll calculations.
Together, these elements provide a transparent breakdown of how North Carolina calculates tax for each year. This structure helps taxpayers review year-to-year changes, employers validate payroll withholding and financial planners analyse how North Carolina’s rules differ from federal requirements. All values shown in our North Carolina Tax Tables match the official figures published by the state.
Frequently Asked Questions
Do nonresidents working in NC file here?
Yes—file as nonresident on NC-sourced income. You may claim a credit in your home state for taxes paid to NC.
How does Additional Medicare interact with NC?
Additional Medicare is federal only; NC income tax remains a flat percentage of NC taxable income.
Does NC tax gambling winnings?
Yes—report as income; withholding may occur for large wins.
Are there NC credits I should know about?
Yes—review D-400TC for credits (e.g., certain business/investment credits). Eligibility and caps vary.
Does NC offer a child deduction/benefit?
Yes—North Carolina allows a child deduction that varies by filing status and income; see Schedule S instructions.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.