Skip to Content

Home > Taxes > State and Local Taxes > North Carolina State Tax Help and Forms

North Carolina State Tax Help and Forms (Subscribe)

    SocialTwist Tell-a-Friend    

North Carolina tax help, forms and answers to thousands of North Carolina tax questions. Handy summary of all North Carolina taxes, including corporate and individual North Carolina income taxes, credits, exemptions, deductions and more. Includes North Carolina estate, gift and inheritance tax, miscellaneous North Carolina taxes, pass-through entity treatment, payroll taxes, property taxes and North Carolina sales & use taxes.

North Carolina ranks #39 on the State Business Tax Climate Index (

North Carolina State Tax Summary (TaxGrams ™)
Corporate Taxes
   Rates & Brackets:
      6.9%> $0
   Loss Carry-back/fwd: 0 Years Back / 15 Years Forward (Unlimited)
   Throwback Sales?: N
   Foreign Tax Deductible?: N
   Alternative Minimum Tax (AMT): N
   Gross Receipts Tax: N
   Capital Stock (Net Worth) Tax?: 0.150% ($15,000 max.)

Credits and Incentives
   Job Credits?: Y
   R&D Credits?: Y
   Investment Credits?: Y

Individual Taxes
   Rates & Brackets:
      6%> $0
      7%> $12,750
      7.75%> $60,000
   Local Option IT Rate: None
   Federal Inc used as Base?: Y
   Standard Deductions: Single $3,000 / Joint $6,000
   Personal Exemptions/Credits (c): Single $3,500 / Joint $7,000 / Dependent $3,500
   Federal Tax Deductible?: N
   State Tax Deductible?: Y
   Alternative Minimum Tax (AMT)?: N

Inheritance, Gift, Estate, Death Taxes
   Gift Tax?: Y
   Estate Tax?: Decoupled
   Inheritance Tax?: N
   Generation-Skipping Tax?: N

Miscellaneous Taxes
   Gas Tax: 30.2 cents/gallon
   Diesel Tax: 30.2 cents/gallon
   Cigarette Tax: 35.0 cents/20 pack

Pass-through Entities
   LLC Pass-through Recognized?: Y
   S-Corp Pass-through Recognized?: Y

Payroll Taxes
   Unemployment Insurance Tax Index ( #5

Property Taxes
   Median Tax Paid on Homes (Rank): $1,159 (#38)
   Median Value of Homes: $154,500
   Tax as % of Home Value (Rank): 0.75% (#30)
   Median Income of Homeowner: $57,790
   Tax as % of Income (Rank): 2.01% (#35)

Sales and Use Taxes
   State Rate: 5.50%
   County & City (Weighted Ave): 2.57%
   Combined State and Ave. Local Rates (Rank): 8.07% (#8)
   General Treatment of Services: Exempt
   Gas Exemption: Exempt
   Grocery Exemption: Exempt



Related Categories


North Carolina Statutes

While every effort was made to ensure the accuracy and completeness of the statutes available on the North Carolina General Assembly's web site, the North Carolina General Assembly will not be responsible for any errors or omissions which may occur in these files.

Review It Rate It Bookmark It Report Broken Link

North Carolina: Voluntary Disclosure

The North Carolina Department of Revenue's VDP (Voluntary Disclosure Program) is designed to promote compliance and to benefit taxpayers who discover a past filing obligation and liability that has not been discharged.

Review It Rate It Bookmark It Report Broken Link