North Carolina Tax Brackets 2025
North Carolina state income tax rates for tax year 2025 — a flat 4.5% on all taxable income.
Tax year
2025
Type
Flat
Rate range
Flat 4.5%
Brackets
1
North Carolina state tax at common incomes (2025)
| Taxable income | Single — tax | Single — effective | MFJ — tax | MFJ — effective |
|---|---|---|---|---|
| $50,000 | $2,250 | 4.50% | $2,250 | 4.50% |
| $75,000 | $3,375 | 4.50% | $3,375 | 4.50% |
| $100,000 | $4,500 | 4.50% | $4,500 | 4.50% |
| $150,000 | $6,750 | 4.50% | $6,750 | 4.50% |
| $250,000 | $11,250 | 4.50% | $11,250 | 4.50% |
| $500,000 | $22,500 | 4.50% | $22,500 | 4.50% |
State income tax only. Excludes federal tax, FICA, and local/city taxes. Assumes taxable income (after deductions).
About North Carolina's rates
North Carolina uses a flat 4.5% state income tax rate in 2025, with a scheduled reduction to 3.99% in 2026 — one of the most aggressive rate-reduction paths in the country. The flat rate applies to all taxable income with no progressive brackets, and the state standard deduction matches the federal standard deduction.
Planning note
North Carolina's rate is falling: 4.5% in 2025 → 3.99% in 2026 → potentially lower in future years. This makes NC increasingly competitive vs no-income-tax states like Florida and Tennessee, especially for professionals and dual-income households.
View 2026 North Carolina tax brackets for the latest rates.
Frequently asked questions
What are the North Carolina tax brackets for 2025?
North Carolina has a flat state income tax of 4.5% for tax year 2025 — applied to all taxable income regardless of filing status.
What is the top North Carolina income tax rate in 2025?
4.5%.
How much North Carolina state tax on $100,000 in 2025?
A single filer with $100,000 of taxable income owes $4,500 in North Carolina state income tax for 2025 — an effective rate of 4.50%. Married filing jointly with the same income owes $4,500 (4.50% effective). Federal tax is separate.
Are North Carolina 2025 tax brackets the same as 2024?
Bracket thresholds may have changed for 2025 via inflation indexing or legislative action. The figures on this page are the North Carolina bracket thresholds in effect for tax year 2025.
Is North Carolina really dropping its income tax rate to 3.99%?
Yes. Under the 2023 budget bill, North Carolina's flat income tax rate is scheduled to decrease from 4.5% in 2025 to 3.99% in 2026, with further reductions possible if revenue triggers are met. This is not a proposal — it is enacted law.
Explore more North Carolina tax info
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