State Income Tax
North Carolina imposes a state income tax using a flat rate of 4.25% on all taxable income regardless of income level. The filing deadline is 2026-04-15. Social Security benefits are exempt from North Carolina state income tax. Retirement income is generally taxable. Social Security exempt; most other retirement income is taxable.
Retirement Income Details
Social Security exempt; most other retirement income is taxable.
Does North Carolina have a state income tax?
Yes. North Carolina has a state income tax with a flat rate of 4.25%.
What is the North Carolina income tax rate?
North Carolina uses a flat tax rate of 4.25% on all taxable income. This means all taxpayers pay the same rate regardless of how much they earn.
Is Social Security taxed in North Carolina?
No. North Carolina does not tax Social Security benefits, which can be significant for retirees living on fixed incomes.
Is retirement income taxed in North Carolina?
Yes. North Carolina generally taxes retirement income. Social Security exempt; most other retirement income is taxable.
When is the North Carolina income tax filing deadline?
The North Carolina state income tax filing deadline is 2026-04-15. You can file and pay through the official North Carolina Department of Revenue portal.
What is the standard deduction in North Carolina?
North Carolina's standard deduction is $12,750 for single filers and $25,500 for married filing jointly.
How does North Carolina income tax compare to neighboring states?
North Carolina's top rate of 4.25% is in the moderate range nationally. Use the comparison table above to see how neighboring states compare.
Official Payment Portal
North Carolina Department of Revenue
Last verified: 2026-03-31 · Always consult a tax professional before making financial decisions.