North Carolina Income Tax Rate 2017 - 2018

North Carolina state income tax rate table for the 2017 - 2018 filing season has one income tax bracket or a flat NC tax rate of 5.499% for Single, Married Filing Jointly, Married Filing Separately, and Head of Household statuses. The North Carolina tax rate decreased from 5.75% last year to 5.499% this year. North Carolina income tax rate and tax brackets shown in the table below are based on income earned between January 1, 2017 through December 31, 2017.

The current year 2017 North Carolina income tax rate of 5.499% is down from 5.8% in 2014 the year when three individual income tax rates become one. Those three individual income tax rates were 6%, 7%, and 7.75% based on filing status and income levels. Outlook for the 2018 North Carolina income tax rate is to remain unchanged at 5.499%, then a decrease to 5.25% is expected for the 2019 tax year.

Single Tax BracketsTax Rate 2017
Source: Tax Rate for Tax Year 2017, Individual Income Tax, published by the North Carolina Department of Revenue..
$0to5.499%
Married Filing Jointly BracketsTax Rate 2017
Source: Tax Rate for Tax Year 2017, Individual Income Tax, published by the North Carolina Department of Revenue..
$0to5.499%
Married Filing Separately BracketsTax Rate 2017
Source: Tax Rate for Tax Year 2017, Individual Income Tax, published by the North Carolina Department of Revenue..
$0to5.499%
Head of Household BracketsTax Rate 2017
Source: Tax Rate for Tax Year 2017, Individual Income Tax, published by the North Carolina Department of Revenue..
$0to5.499%

Please reference the North Carolina tax forms and instructions booklet published by the North Carolina Department of Revenue to determine if you owe state income tax or are due a state income tax refund. North Carolina income tax forms are generally published at the end of each calendar year, which will include any last minute 2017 - 2018 legislative changes to the NC tax rate or tax brackets. The North Carolina income tax rate tables and tax brackets shown on this web page are for illustration purposes only.

North Carolina Tax Brackets 2017 - 2018

Looking at the tax rate and tax brackets shown in the tables above for North Carolina, we can see that North Carolina collects individual income taxes similarly for Single and Married filing statuses, for example. We can also see the flat nature of North Carolina state income tax rates at 5.499% regardless of income and status.

For single taxpayers living and working in the state of North Carolina:

  • Flat tax rate of 5.499% is applied to all taxable income.

For married taxpayers living and working in the state of North Carolina:

  • Flat tax rate of 5.499% is applied to all taxable income.

For the Single, Married Filing Jointly, Married Filing Separately, and Head of Household filing statuses, the NC tax rates and the number of income tax brackets remain the same.

Last updated: September 27, 2017