North Carolina income tax calculator
Estimate your 2026 North Carolina and federal income tax and whether you will get a refund. A single filer earning $75,000 owes about $2,484 in North Carolina income tax and $7,676 in federal income tax.
By John Crane, MBA & the Editorial Team · Updated for the 2026 tax year. How we check our numbers
Estimated federal amount owed
$876.00
Federal tax $9,876 · North Carolina owed $2,883
| Federal tax | $9,876 | 11.6% |
|---|---|---|
| North Carolina and local tax | $2,883 | 3.4% |
| Income after these taxes | $72,241 | 85.0% |
- Adjusted gross income
- $85,000
- Taxable income
- $68,900
- Deduction used
- Standard $16,100
- Federal bracket
- 22%
- Effective federal rate
- 11.6%
- NC tax after credits
- $2,883
Where your federal tax comes from
Ordinary income by bracketFederal return summary
Form 1040, 2026| Line | Amount |
|---|---|
| Total income | $85,000.00 |
| Adjustments | -$0.00 |
| Adjusted gross income | $85,000.00 |
| Standard deduction | -$16,100.00 |
| Taxable income | $68,900.00 |
| Income tax | $9,876.00 |
| Total federal tax | $9,876.00 |
| Withholding and estimated payments | $9,000.00 |
| Federal amount owed | $876.00 |
North Carolina return
2026 rules| Line | Amount |
|---|---|
| State taxable income | $72,250.00 |
| Tax before credits | $2,883.00 |
| State tax after credits | $2,883.00 |
| State withheld | $0.00 |
| State amount owed | $2,883.00 |
- The 3.99% rate is final for 2026; line rules follow the 2025 D-401 until the 2026 instructions are published.
Income tax in North Carolina
- North Carolina taxes income at a flat 3.99% for 2026, down from 4.25% in 2025.
- Starting from federal AGI, filers subtract a standard deduction of $12,750 (single), $19,125 (head of household) or $25,500 (joint), with no extra amount for age or blindness and no personal exemptions.
- A child deduction of up to $3,000 per qualifying child shrinks as income rises, and Social Security is fully deductible.
- North Carolina has no state earned income credit or child tax credit.
2026 income tax at common incomes (wages only, standard deduction)
| Income | Federal tax, single | North Carolina tax, single | North Carolina rate, single | North Carolina tax, married |
|---|---|---|---|---|
| $40,000 | $2,623 | $1,087 | 2.7% | $579 |
| $60,000 | $5,023 | $1,885 | 3.1% | $1,377 |
| $75,000 | $7,676 | $2,484 | 3.3% | $1,975 |
| $100,000 | $13,176 | $3,481 | 3.5% | $2,973 |
| $150,000 | $24,734 | $5,476 | 3.7% | $4,968 |
Rates
Top rate 3.99%. At $75,000 of wages, each extra $1,000 adds about $40 of North Carolina tax.
Family example
A married couple earning $60,000 with two children and $4,000 of child care: North Carolina tax of $1,177 before credits, no state credits, for $1,177 owed.
Local income tax
None figured on the North Carolina return.
Examples assume wages only, the standard deduction and no other income. See what comes out of each check in the North Carolina paycheck calculator.
More for North Carolina: North Carolina paycheck calculator · North Carolina mortgage calculator · North Carolina home affordability calculator
Income tax calculators for other states
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How this is calculated
Federal return
The 2026 Form 1040: standard or itemized deduction, the new Schedule 1-A deductions, tax rates, child tax credit, child and dependent care credit and EITC.
North Carolina
North Carolina's 2026 resident return: its starting point, Social Security and retirement adjustments, deductions, exemptions, rates and main credits.
Sources
Official North Carolina tax guidance (2 sources), checked for 2026. The 3.99% rate is final for 2026; line rules follow the 2025 D-401 until the 2026 instructions are published.
Sources
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Questions
How much North Carolina income tax do I pay on $75,000?
About $2,484 for a single filer with only wage income and the standard deduction (3.3% of income), or $1,975 for a married couple filing jointly on the same income. Federal income tax on $75,000 for a single filer is about $7,676.
What is North Carolina's top income tax rate in 2026?
3.99% on the highest incomes. At $75,000 of wages, each extra $1,000 adds about $40 of North Carolina tax.
Does North Carolina tax Social Security and retirement income?
Partly. A single retiree aged 67 with $30,000 of Social Security and $30,000 of pension or IRA withdrawals owes about $688 in North Carolina income tax in 2026. Exclusions depend on age, income and the type of retirement income.