North Carolina state income tax calculator

Estimate North Carolina income tax using the flat 4.25% (2025) or 3.99% (2026) rate.

How this calculator works

Step 1 starts with the North Carolina taxable income you already calculated on your return. If you are a part-year resident or nonresident, the tool applies the North Carolina income percentage you provide to focus on North Carolina-source income.

Step 2 applies North Carolina's flat rate for the selected year to estimate total tax.

Step 3 summarizes the effective and marginal rates so you can see how additional income would be taxed and whether your current estimate matches your expectations.

Frequently asked questions

What income should I enter?

Use North Carolina taxable income from your return. If you only know total income, estimate deductions first or use the standard deduction tool.

Do part-year residents prorate income?

Yes. Use the North Carolina income allocation percentage from your return to prorate taxable income before applying the North Carolina flat rate.

Does North Carolina use brackets?

No. North Carolina uses a single flat rate for all filing statuses. Filing status affects deductions and credits but not the rate.

Is this tax advice?

No. This tool provides estimates based on the inputs you provide and is not legal or tax advice.

This tool provides estimates based on North Carolina's flat individual income tax rate. Not legal or tax advice.