North Carolina State Income Tax Calculator

Quickly estimate your North Carolina state income tax for 2024–2025. This professional-grade tool supports all filing statuses, the standard deduction or NC itemized deductions, and common NC adjustments so you can understand your taxable income, state tax owed, and effective state tax rate.

Enter Your Details

Filing status determines your standard deduction.
Deduction Type
Add amounts NC requires you to add to income (if any).
Subtract amounts NC allows you to deduct from income (if any).

Results

NC Taxable Income
$0.00
Estimated NC State Tax
$0.00
Effective State Tax Rate
0.00%
After‑Tax Income (State only)
$0.00
Monthly State Tax (approx.)
$0.00
Biweekly State Tax (approx.)
$0.00

Data Source and Methodology

Authoritative Source: North Carolina Department of Revenue (NCDOR) — Tax Rate Schedules and Individual Income Tax Estimator materials.

All calculations are strictly based on the formulas and data provided by this source.

The Formula Explained

We model North Carolina’s flat tax as follows (LaTeX format):

\(\mathrm{AGI} = \max\{0,\, W - P\}\)

\(D = \begin{cases} \text{SD}(\text{status}, \text{year}), & \text{if Standard}\\ \text{ID}, & \text{if Itemized} \end{cases}\)

\(\mathrm{NC\ Taxable} = \max\{0,\, \mathrm{AGI} + A - S - D\}\)

\(\mathrm{Tax} = \mathrm{NC\ Taxable} \times r_{\text{year}}\)

\(\mathrm{AfterTax} = W - \mathrm{Tax}, \quad \mathrm{EffRate} = \begin{cases}\mathrm{Tax}/W,& W>0\\ 0,& W=0\end{cases}\)

Glossary of Variables

W — Annual Gross Income (USD) entered by the user.
P — Pre‑tax payroll deductions (401(k), HSA, etc.), annual total.
A — NC Additions to income (if applicable).
S — NC Subtractions from income (if applicable).
SD(status, year) — NC Standard Deduction based on filing status and tax year.
ID — NC‑allowed Itemized Deductions total entered by the user.
ryear — Flat NC income tax rate for the selected year (0.045 in 2024; 0.0425 in 2025).
NC Taxable — Taxable income after deductions and NC adjustments.
Tax — Estimated NC state income tax owed.
AfterTax — Income after subtracting NC state tax only.
EffRate — Effective state tax rate (Tax ÷ W).

How It Works: A Step‑by‑Step Example

Scenario: Tax Year 2024, Filing Status Single, W = $85,000, P = $8,000, A = $0, S = $0, Deduction Type = Standard.

  1. AGI = max(0, 85,000 − 8,000) = 77,000.
  2. Standard Deduction SD(Single, 2024) = 12,750.
  3. NC Taxable = max(0, 77,000 + 0 − 0 − 12,750) = 64,250.
  4. Tax = 64,250 × 0.045 = $2,891.25.
  5. After‑Tax Income (state only) = 85,000 − 2,891.25 = $82,108.75.
  6. Effective State Tax Rate = 2,891.25 ÷ 85,000 ≈ 3.40%.

Frequently Asked Questions (FAQ)

What is North Carolina’s state income tax rate?

NC uses a flat rate: 4.50% for 2024 and 4.25% for 2025 (per NCDOR and enacted legislation).

Which standard deduction should I use?

For 2024: $12,750 (Single or MFS), $25,500 (MFJ), $19,125 (Head of Household). The calculator applies these automatically based on your filing status.

Can I itemize in North Carolina?

Yes, but NC itemized deductions differ from federal rules and are limited. If you select Itemized, input your NC‑allowed itemized total.

Does this include Social Security or federal taxes?

No. This tool estimates North Carolina state income tax only. It does not include federal income tax, FICA, or other withholdings.

Do pre‑tax deductions lower NC taxes?

Often yes. NC generally starts from federal AGI, so eligible pre‑tax payroll deductions can lower NC taxable income.

Are credits included (e.g., child credit)?

No. This simplified estimator excludes credits. Consult NCDOR resources or a tax professional for credit eligibility.

Is the 2025 standard deduction final?

Amounts shown reflect the latest published figures available at the time of writing. They may change with new legislation or guidance. Always verify with NCDOR.

Audit: Complete
Formula (LaTeX) + variables + units
This section shows the formulas used by the calculator engine, plus variable definitions and units.
Formula (extracted LaTeX)
\[','\]
','
Formula (extracted text)
We model North Carolina’s flat tax as follows (LaTeX format): \(\mathrm{AGI} = \max\{0,\, W - P\}\) \(D = \begin{cases} \text{SD}(\text{status}, \text{year}), & \text{if Standard}\\ \text{ID}, & \text{if Itemized} \end{cases}\) \(\mathrm{NC\ Taxable} = \max\{0,\, \mathrm{AGI} + A - S - D\}\) \(\mathrm{Tax} = \mathrm{NC\ Taxable} \times r_{\text{year}}\) \(\mathrm{AfterTax} = W - \mathrm{Tax}, \quad \mathrm{EffRate} = \begin{cases}\mathrm{Tax}/W,& W>0\\ 0,& W=0\end{cases}\)
Variables and units
  • T = property tax (annual or monthly depending on input) (currency)
Sources (authoritative):
Changelog
Version: 0.1.0-draft
Last code update: 2026-01-19
0.1.0-draft · 2026-01-19
  • Initial audit spec draft generated from HTML extraction (review required).
  • Verify formulas match the calculator engine and convert any text-only formulas to LaTeX.
  • Confirm sources are authoritative and relevant to the calculator methodology.
Verified by Ugo Candido on 2026-01-19
Profile · LinkedIn
, ', svg: { fontCache: 'global' } };

North Carolina State Income Tax Calculator

Quickly estimate your North Carolina state income tax for 2024–2025. This professional-grade tool supports all filing statuses, the standard deduction or NC itemized deductions, and common NC adjustments so you can understand your taxable income, state tax owed, and effective state tax rate.

Enter Your Details

Filing status determines your standard deduction.
Deduction Type
Add amounts NC requires you to add to income (if any).
Subtract amounts NC allows you to deduct from income (if any).

Results

NC Taxable Income
$0.00
Estimated NC State Tax
$0.00
Effective State Tax Rate
0.00%
After‑Tax Income (State only)
$0.00
Monthly State Tax (approx.)
$0.00
Biweekly State Tax (approx.)
$0.00

Data Source and Methodology

Authoritative Source: North Carolina Department of Revenue (NCDOR) — Tax Rate Schedules and Individual Income Tax Estimator materials.

All calculations are strictly based on the formulas and data provided by this source.

The Formula Explained

We model North Carolina’s flat tax as follows (LaTeX format):

\(\mathrm{AGI} = \max\{0,\, W - P\}\)

\(D = \begin{cases} \text{SD}(\text{status}, \text{year}), & \text{if Standard}\\ \text{ID}, & \text{if Itemized} \end{cases}\)

\(\mathrm{NC\ Taxable} = \max\{0,\, \mathrm{AGI} + A - S - D\}\)

\(\mathrm{Tax} = \mathrm{NC\ Taxable} \times r_{\text{year}}\)

\(\mathrm{AfterTax} = W - \mathrm{Tax}, \quad \mathrm{EffRate} = \begin{cases}\mathrm{Tax}/W,& W>0\\ 0,& W=0\end{cases}\)

Glossary of Variables

W — Annual Gross Income (USD) entered by the user.
P — Pre‑tax payroll deductions (401(k), HSA, etc.), annual total.
A — NC Additions to income (if applicable).
S — NC Subtractions from income (if applicable).
SD(status, year) — NC Standard Deduction based on filing status and tax year.
ID — NC‑allowed Itemized Deductions total entered by the user.
ryear — Flat NC income tax rate for the selected year (0.045 in 2024; 0.0425 in 2025).
NC Taxable — Taxable income after deductions and NC adjustments.
Tax — Estimated NC state income tax owed.
AfterTax — Income after subtracting NC state tax only.
EffRate — Effective state tax rate (Tax ÷ W).

How It Works: A Step‑by‑Step Example

Scenario: Tax Year 2024, Filing Status Single, W = $85,000, P = $8,000, A = $0, S = $0, Deduction Type = Standard.

  1. AGI = max(0, 85,000 − 8,000) = 77,000.
  2. Standard Deduction SD(Single, 2024) = 12,750.
  3. NC Taxable = max(0, 77,000 + 0 − 0 − 12,750) = 64,250.
  4. Tax = 64,250 × 0.045 = $2,891.25.
  5. After‑Tax Income (state only) = 85,000 − 2,891.25 = $82,108.75.
  6. Effective State Tax Rate = 2,891.25 ÷ 85,000 ≈ 3.40%.

Frequently Asked Questions (FAQ)

What is North Carolina’s state income tax rate?

NC uses a flat rate: 4.50% for 2024 and 4.25% for 2025 (per NCDOR and enacted legislation).

Which standard deduction should I use?

For 2024: $12,750 (Single or MFS), $25,500 (MFJ), $19,125 (Head of Household). The calculator applies these automatically based on your filing status.

Can I itemize in North Carolina?

Yes, but NC itemized deductions differ from federal rules and are limited. If you select Itemized, input your NC‑allowed itemized total.

Does this include Social Security or federal taxes?

No. This tool estimates North Carolina state income tax only. It does not include federal income tax, FICA, or other withholdings.

Do pre‑tax deductions lower NC taxes?

Often yes. NC generally starts from federal AGI, so eligible pre‑tax payroll deductions can lower NC taxable income.

Are credits included (e.g., child credit)?

No. This simplified estimator excludes credits. Consult NCDOR resources or a tax professional for credit eligibility.

Is the 2025 standard deduction final?

Amounts shown reflect the latest published figures available at the time of writing. They may change with new legislation or guidance. Always verify with NCDOR.

Audit: Complete
Formula (LaTeX) + variables + units
This section shows the formulas used by the calculator engine, plus variable definitions and units.
Formula (extracted LaTeX)
\[','\]
','
Formula (extracted text)
We model North Carolina’s flat tax as follows (LaTeX format): \(\mathrm{AGI} = \max\{0,\, W - P\}\) \(D = \begin{cases} \text{SD}(\text{status}, \text{year}), & \text{if Standard}\\ \text{ID}, & \text{if Itemized} \end{cases}\) \(\mathrm{NC\ Taxable} = \max\{0,\, \mathrm{AGI} + A - S - D\}\) \(\mathrm{Tax} = \mathrm{NC\ Taxable} \times r_{\text{year}}\) \(\mathrm{AfterTax} = W - \mathrm{Tax}, \quad \mathrm{EffRate} = \begin{cases}\mathrm{Tax}/W,& W>0\\ 0,& W=0\end{cases}\)
Variables and units
  • T = property tax (annual or monthly depending on input) (currency)
Sources (authoritative):
Changelog
Version: 0.1.0-draft
Last code update: 2026-01-19
0.1.0-draft · 2026-01-19
  • Initial audit spec draft generated from HTML extraction (review required).
  • Verify formulas match the calculator engine and convert any text-only formulas to LaTeX.
  • Confirm sources are authoritative and relevant to the calculator methodology.
Verified by Ugo Candido on 2026-01-19
Profile · LinkedIn
]], displayMath: [['\\[','\\]']] }, svg: { fontCache: 'global' } };, svg: { fontCache: 'global' } };

North Carolina State Income Tax Calculator

Quickly estimate your North Carolina state income tax for 2024–2025. This professional-grade tool supports all filing statuses, the standard deduction or NC itemized deductions, and common NC adjustments so you can understand your taxable income, state tax owed, and effective state tax rate.

Enter Your Details

Filing status determines your standard deduction.
Deduction Type
Add amounts NC requires you to add to income (if any).
Subtract amounts NC allows you to deduct from income (if any).

Results

NC Taxable Income
$0.00
Estimated NC State Tax
$0.00
Effective State Tax Rate
0.00%
After‑Tax Income (State only)
$0.00
Monthly State Tax (approx.)
$0.00
Biweekly State Tax (approx.)
$0.00

Data Source and Methodology

Authoritative Source: North Carolina Department of Revenue (NCDOR) — Tax Rate Schedules and Individual Income Tax Estimator materials.

All calculations are strictly based on the formulas and data provided by this source.

The Formula Explained

We model North Carolina’s flat tax as follows (LaTeX format):

\(\mathrm{AGI} = \max\{0,\, W - P\}\)

\(D = \begin{cases} \text{SD}(\text{status}, \text{year}), & \text{if Standard}\\ \text{ID}, & \text{if Itemized} \end{cases}\)

\(\mathrm{NC\ Taxable} = \max\{0,\, \mathrm{AGI} + A - S - D\}\)

\(\mathrm{Tax} = \mathrm{NC\ Taxable} \times r_{\text{year}}\)

\(\mathrm{AfterTax} = W - \mathrm{Tax}, \quad \mathrm{EffRate} = \begin{cases}\mathrm{Tax}/W,& W>0\\ 0,& W=0\end{cases}\)

Glossary of Variables

W — Annual Gross Income (USD) entered by the user.
P — Pre‑tax payroll deductions (401(k), HSA, etc.), annual total.
A — NC Additions to income (if applicable).
S — NC Subtractions from income (if applicable).
SD(status, year) — NC Standard Deduction based on filing status and tax year.
ID — NC‑allowed Itemized Deductions total entered by the user.
ryear — Flat NC income tax rate for the selected year (0.045 in 2024; 0.0425 in 2025).
NC Taxable — Taxable income after deductions and NC adjustments.
Tax — Estimated NC state income tax owed.
AfterTax — Income after subtracting NC state tax only.
EffRate — Effective state tax rate (Tax ÷ W).

How It Works: A Step‑by‑Step Example

Scenario: Tax Year 2024, Filing Status Single, W = $85,000, P = $8,000, A = $0, S = $0, Deduction Type = Standard.

  1. AGI = max(0, 85,000 − 8,000) = 77,000.
  2. Standard Deduction SD(Single, 2024) = 12,750.
  3. NC Taxable = max(0, 77,000 + 0 − 0 − 12,750) = 64,250.
  4. Tax = 64,250 × 0.045 = $2,891.25.
  5. After‑Tax Income (state only) = 85,000 − 2,891.25 = $82,108.75.
  6. Effective State Tax Rate = 2,891.25 ÷ 85,000 ≈ 3.40%.

Frequently Asked Questions (FAQ)

What is North Carolina’s state income tax rate?

NC uses a flat rate: 4.50% for 2024 and 4.25% for 2025 (per NCDOR and enacted legislation).

Which standard deduction should I use?

For 2024: $12,750 (Single or MFS), $25,500 (MFJ), $19,125 (Head of Household). The calculator applies these automatically based on your filing status.

Can I itemize in North Carolina?

Yes, but NC itemized deductions differ from federal rules and are limited. If you select Itemized, input your NC‑allowed itemized total.

Does this include Social Security or federal taxes?

No. This tool estimates North Carolina state income tax only. It does not include federal income tax, FICA, or other withholdings.

Do pre‑tax deductions lower NC taxes?

Often yes. NC generally starts from federal AGI, so eligible pre‑tax payroll deductions can lower NC taxable income.

Are credits included (e.g., child credit)?

No. This simplified estimator excludes credits. Consult NCDOR resources or a tax professional for credit eligibility.

Is the 2025 standard deduction final?

Amounts shown reflect the latest published figures available at the time of writing. They may change with new legislation or guidance. Always verify with NCDOR.

Audit: Complete
Formula (LaTeX) + variables + units
This section shows the formulas used by the calculator engine, plus variable definitions and units.
Formula (extracted LaTeX)
\[','\]
','
Formula (extracted text)
We model North Carolina’s flat tax as follows (LaTeX format): \(\mathrm{AGI} = \max\{0,\, W - P\}\) \(D = \begin{cases} \text{SD}(\text{status}, \text{year}), & \text{if Standard}\\ \text{ID}, & \text{if Itemized} \end{cases}\) \(\mathrm{NC\ Taxable} = \max\{0,\, \mathrm{AGI} + A - S - D\}\) \(\mathrm{Tax} = \mathrm{NC\ Taxable} \times r_{\text{year}}\) \(\mathrm{AfterTax} = W - \mathrm{Tax}, \quad \mathrm{EffRate} = \begin{cases}\mathrm{Tax}/W,& W>0\\ 0,& W=0\end{cases}\)
Variables and units
  • T = property tax (annual or monthly depending on input) (currency)
Sources (authoritative):
Changelog
Version: 0.1.0-draft
Last code update: 2026-01-19
0.1.0-draft · 2026-01-19
  • Initial audit spec draft generated from HTML extraction (review required).
  • Verify formulas match the calculator engine and convert any text-only formulas to LaTeX.
  • Confirm sources are authoritative and relevant to the calculator methodology.
Verified by Ugo Candido on 2026-01-19
Profile · LinkedIn