North Carolina Payroll Tax Calculator 2026

Calculate North Carolina state income tax, federal withholding, Social Security, Medicare, and net take-home pay.

2026 North Carolina tax rates · FICA · North Carolina NC-4
State Income Tax
3.99% flat rate
Social Security
6.2%
Medicare
1.45%
State Form
North Carolina NC-4
Calculate Your North Carolina Paycheck

Enter your salary or hourly rate and get a full breakdown: North Carolina state tax, federal income tax, Social Security, Medicare, and exact net pay.

Open North Carolina Payroll Tax Calculator
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North Carolina Tax Guide

North Carolina Payroll Tax Overview 2026

North Carolina uses a flat 3.99% income tax rate. All taxable income is taxed at the same percentage, regardless of how much you earn. This makes payroll calculations straightforward.

North Carolina has a 3.99% flat income tax for 2026. Session Law 2021-180 legislated annual cuts: 4.75% (2023) → 4.5% (2024) → 4.25% (2025) → 3.99% (2026).

NC's 3.99% rate is confirmed in current law for 2026. Further cuts to 3.5% are planned for 2027–2030 if revenue triggers are met.

North Carolina Payroll Tax Summary
State Income Tax3.99% flat rate
Tax TypeFlat rate
Social Security6.2% on first $176,100
Medicare1.45% (+ 0.9% over $200K)
FUTA (employer)0.6% on first $7,000
Employee FormNorth Carolina NC-4

FAQ

North Carolina payroll tax questions

What is the North Carolina income tax rate for 2026?
North Carolina uses a flat 3.99% income tax rate on all taxable income. Unlike progressive-tax states, the same rate applies whether you earn $30,000 or $300,000. This makes North Carolina payroll tax calculations simple and predictable.
What taxes do North Carolina employees pay on their paycheck?
North Carolina employees pay: (1) Federal income tax (based on W-4 withholding); (2) Social Security tax (6.2% on wages up to $176,100); (3) Medicare tax (1.45%, plus 0.9% on income over $200,000); (4) North Carolina state income tax (3.99% flat rate); The employer matches the Social Security and Medicare portions.
What payroll withholding form do North Carolina employees use?
North Carolina employees complete North Carolina NC-4 for state withholding in addition to the federal W-4. Employers use both forms to calculate the correct combined withholding amount.

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