North Carolina Income Tax Guide for 2024
Overview
North Carolina has a flat income tax rate of 4.5%. Capital gains are taxed as ordinary income. The state offers a standard deduction of $12,750 for single filers.
Income Tax Rates
Single Filers
| Income Range | Tax Rate |
|---|---|
| All income | 4.5% |
Married Filing Jointly
| Income Range | Tax Rate |
|---|---|
| All income | 4.5% |
Capital Gains Tax
Capital gains are taxed at the same rates as ordinary income.
Deductions & Exemptions
| Type | Amount |
|---|---|
| Standard Deduction (Single) | $12,750 |
| Standard Deduction (Married Filing Jointly) | $25,500 |
Additional Information
- Flat individual income tax rate of 4.5% for tax year 2024 (falls to 4.25% for 2025 under Session Law 2023-134)
- No personal or dependent exemptions; a child deduction is available separately
Charts
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Sources
The 2024 figures for North Carolina on this page were compiled from the following official government publications:
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