North Carolina charges 3.99% flat state income tax. Use the stock option tax calculator pre-loaded with North Carolina rates.
Open Stock Option Tax Calculator →Stock option exercises in North Carolina are subject to a flat 3.99% state income tax on top of federal tax. For NSOs, the spread at exercise is ordinary income subject to both federal and North Carolina state tax plus FICA. For ISOs, while there is no regular tax at exercise, the spread counts for AMT purposes and for North Carolina state tax calculations. This calculator helps you plan the optimal time and amount to exercise given North Carolina's tax rates.
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 stock option 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.