North Carolina estimated tax (quarterly) calculator

Plan quarterly payments based on North Carolina tax rules.

How this calculator works

Step 1 estimates your North Carolina tax based on the taxable income you provide and the flat rate for the selected year (4.25% for 2025; 3.99% for 2026). The tool adjusts for North Carolina-only income using your allocation %.

Step 2 uses your withholding and prior-year tax (if provided) to estimate a quarterly plan that aligns with North Carolina's 90% current-year or 100% prior-year safe-harbor rules.

Step 3 divides the remaining tax into four equal payments and lists the standard due dates used by North Carolina.

Frequently asked questions

When are North Carolina estimated payments due?

North Carolina uses the standard quarterly dates: April 15, June 15, September 15, and January 15 of the following year.

What if withholding changes later?

Recalculate with updated withholding to keep your quarterly plan accurate.

Is the safe harbor the same as federal?

North Carolina generally follows a 90% current-year or 100% prior-year safe harbor. Special rules apply if at least two-thirds of your income is from farming or ranching.

Estimates use North Carolina's published flat rate and are not a substitute for official payment calculations.