United States
North Carolina: what the state takes
North Carolina charges its own income tax on top of federal tax. Here is the rate, the return, the date and where the official rules live.
Agency page last read 11 September 2026.
State rate
4.25%
Flat 4.25% after the state standard deduction
Resident return
Form D-400
North Carolina Department of Revenue
Due
15 April, following the federal deadline
Weekends and holidays can push it on
Try a figure
Yearly income
How you file
North Carolina tax
$2,646
Top state rate you touch
4.25%
- Kept before federal tax$58,502
- Federal income tax$13,852
- North Carolina tax$2,646
Flat rate of 4.25% on $62,250 after a $12,750 deduction.
Filing in North Carolina
- Who collects it
- North Carolina Department of Revenue
- Return
- Form D-400
- Deadline
- Usually 15 April, following the federal deadline
Federal comes on top
Whatever your state does, the IRS wants Form 1040 by 15 April, plus Social Security and Medicare through your wages or self employment tax. State tax paid can sometimes be deducted federally if you itemise, within a yearly cap.