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North Carolina Paycheck Guide

North Carolina uses a flat state income tax. Everyone pays the same percentage on taxable wages, regardless of income.

PI
Reviewed by PayslipIQ Editorial Team, in-house payroll editor
Last reviewed May 2026 · Editorial standards

In short

A North Carolina paycheck has federal income tax, Social Security (6.2% up to the 2026 wage base of $184,500), and Medicare (1.45%), plus a flat 4.50% North Carolina state income tax. On a $65,000 single-filer salary, estimated North Carolina take-home is about $51,483 a year, or $1,980 per biweekly paycheck.

PayslipIQ provides educational information and estimated calculations only. It does not provide tax, legal, financial, accounting, employment, benefits, or payroll advice. PayslipIQ is not a CPA firm, law firm, financial advisor, payroll provider, or tax authority. Always verify your paycheck, deductions, withholdings, and tax position with your employer's payroll department, a qualified CPA, the IRS, your state tax authority, or another appropriately qualified professional. Calculations are estimates; your actual paycheck may differ based on factors specific to your employer, location, benefits elections, and personal tax situation.

North Carolina: the local picture

North Carolina runs a flat 4.25% state income tax in 2025, scheduled to drop to 3.99% in 2026. No local income tax.

North Carolina Paycheck Calculator

Estimate take-home pay for North Carolina.

North Carolina State Tax

North Carolina tax structure and rates.

North Carolina Overtime

Federal FLSA applies.

North Carolina Pay Stub Laws

Employer pay stub requirements in North Carolina.

North Carolina take-home pay by salary (2026)

See estimated North Carolina take-home for common salaries. Each page has a full federal, FICA, and North Carolina breakdown with per-paycheck figures.

$40,000 after tax$50,000 after tax$60,000 after tax$75,000 after tax$90,000 after tax$100,000 after tax$125,000 after tax$150,000 after tax
All North Carolina salariesNorth Carolina gross-to-net calculator

How a North Carolina paycheck is built

Every North Carolina worker pays federal income tax, calculated on the W-4 you submitted to your employer using the IRS Publication 15-T tables. Federal income tax is followed by FICA: 6.2 percent Social Security up to the annual wage base, plus 1.45 percent Medicare on every dollar. The 0.9 percent Additional Medicare Tax applies once year-to-date wages cross $200,000 single or $250,000 married filing jointly.

North Carolina adds a flat state income tax of approximately 4.50 percent. Verify the current rate with the NC Department of Revenue.

What changed recently in North Carolina

  • Flat rate cut from 4.5% to 4.25% in 2025.
  • Scheduled cut to 3.99% in 2026.
  • Standard deduction tied to federal.

North Carolina payroll quirks workers should know

  • NC-4 form for state withholding.
  • No local payroll tax.

Example breakdown

A hypothetical North Carolina worker on a $65,000 annual salary, paid bi-weekly, single filer, no extra adjustments. Educational only, your real paycheck differs.

Gross (bi-weekly)$2,500.00
Federal income tax-$216.15
Social Security (6.2%)-$155.00
Medicare (1.45%)-$36.25
North Carolina state tax-$112.50
Estimated take-home$1,980.10

Run your own numbers in the North Carolina paycheck calculator.

Authoritative sources

Next steps

Want to go further?

The calculators and guides here are free. If you want a closer look at one specific stub, these optional next steps go deeper.

Premium pay stub report
A detailed one-off PDF that walks through every line on one stub, with a verify-with-payroll checklist.
Monthly paycheck monitor
Track each stub against the last one and get a plain-English alert when something shifts.
Talk to a CPA or EA
For anything that affects your taxes, find a credentialed professional through the IRS and state directories.

How PayslipIQ stays free: the tools and guides are free to use. PayslipIQ offers optional paid reports and monitoring, and links to independent CPA and tax-preparer directories. It is not affiliated with the IRS, the SSA, any employer, or any payroll provider, and does not sell user data. Educational only, not tax, legal, or financial advice.

Frequently asked questions

Does North Carolina have state income tax?
Yes. North Carolina uses a flat state income tax rate. Verify the current rate with the NC Department of Revenue.
Are there local income taxes in North Carolina?
No. North Carolina does not have local income taxes on wages.
Does North Carolina have State Disability Insurance or Paid Family Leave premiums?
No. North Carolina does not have state-mandated SDI or PFL employee premiums.
Does North Carolina have daily-overtime rules?
No. North Carolina follows federal FLSA: 1.5x for hours above 40 in a workweek.
What is FICA on a North Carolina paycheck?
FICA is federal: 6.2 percent Social Security up to the annual wage base, plus 1.45 percent Medicare on every dollar. The 0.9 percent Additional Medicare Tax applies above $200,000 single or $250,000 married filing jointly. FICA applies in every state.
Where do I verify North Carolina state tax withholding?
The NC Department of Revenue (https://www.ncdor.gov/) is the authoritative source. For your specific paycheck, contact your employer's payroll team or a CPA.
Did my North Carolina tax drop in 2025?
Yes. Flat rate fell from 4.5% to 4.25%. Schedule cuts to 3.99% in 2026.