North Carolina charges 3.99% flat state income tax. Use the marriage tax calculator pre-loaded with North Carolina rates.
Open Marriage Tax Calculator →North Carolina's flat 3.99% state income tax interacts with federal brackets to create marriage bonuses or penalties that differ from the federal-only effect. Since North Carolina uses a flat rate, the state tax does not create its own marriage penalty, but it does amplify the federal effect by adding to the total tax burden. This calculator shows the combined federal and North Carolina state marriage tax impact.
North Carolina levies a flat 3.99% state income tax on all taxable income regardless of how much you earn. This makes tax planning straightforward: for every additional dollar you earn, 3.99 cents goes to North Carolina. North Carolina does not impose local income taxes, so the 3.99% flat rate is the only state-level income tax you owe.
The table below shows what you actually keep at five salary levels in North Carolina, accounting for federal tax, FICA, and North Carolina's flat 3.99% state tax.
See how North Carolina compares to other South states. Each link takes you to the marriage tax calculator landing page for that state.
For a comprehensive breakdown of North Carolina’s tax structure, salary comparisons, cost-of-living analysis, and more, visit the full North Carolina take-home pay page.