North Carolina Tax Brackets, Rates

Find North Carolina standard deductions, tax brackets and rates by tax year.

North Carolina Income Tax Returns

North Carolina Income Taxes
Prepare only a NC State Return without an IRS return. Details
Step by Step instructions on how to only Prepare and Download - not eFile - State Returns on eFile.com.
File a current North Carolina Tax Amendment
North Carolina Income Tax Forms
North Carolina Tax Brackets, Rates explained
IRS Tax Brackets, Rates by Tax Year
Calculate and Estimate your IRS Income Tax Brackets and Rates with the eFile RATEucator.

You can prepare and e-File your current North Carolina Income Taxes here on eFile.com together with your Federal Income Tax Return. Information on how to only file a North Carolina State Income Return.

Income Tax Brackets, Rates, Income Ranges, and Estimated Taxes Due

Here, you'll see how income earned in North Carolina is taxed at a flat rate. When you prepare your return on eFile.com, this calculation is done automatically based on your income.

North Carolina Tax Brackets for Tax Year 2024

The tax rate below will be updated as soon as they are available.

Tax Rate
Description
TBD
TBD

North Carolina Tax Brackets for Tax Year 2023

Previous NC Flat Tax Rate.

Tax Rate
Description
4.75%
To calculate your taxable income, multiply your NC taxable income by the tax rate of 4.75%.

North Carolina Tax Brackets for Tax Year 2022

Prior NC Tax Rate.

Tax Rate
Description
4.99%
To calculate your taxable income, multiply your North Carolina taxable income by the tax rate of 4.99%.

North Carolina Tax Brackets for Tax Year 2021

Previously, North Carolina income was taxed at a flat rate of 5.25%.

Tax Rate
Description
5.25%
To calculate your taxable income, multiply your NC taxable income by the tax rate of 5.25%.

North Carolina Standard and Itemized Deductions

The North Carolina standard deductions have increased for the 2023 tax year. Additionally, you have the option to itemize your North Carolina deductions.

When you prepare and eFile your Tax Return the eFile Tax App will apply the correct standard deductions for you or you can apply the itemized deduction method.

Tax Year
Status
Amount
2024
Single
TBD
Married Separate
TBD
Married Separate - Spouse claiming itemized deductions
TBD
Married Jointly/Qualifying Widower
TBD
HOH
TBD
2023
Single
$12,750
Married Separate
$12,750
Married Separate - Spouse claiming itemized deductions
$0
Married Jointly/Qualifying Widower
$25,500
HOH
$19,125
2022
Single
$12,750
Married Separate
$12,750
Married Separate - Spouse claiming itemized deductions
$0
Married Jointly/Qualifying Widower
$25,500
HOH
$19,125
2021
Single
$10,750
Married Separate
$10,750
Married Separate - Spouse claiming itemized deductions
$0
Married Jointly/Qualifying Widower
$21,500
HOH
$16,125

WatchIT