In North Carolina, a flat income tax rate of 4.75% is applied uniformly to all taxpayers, regardless of their taxable income or filing status. This approach streamlines the state tax filing process, as individuals will consistently pay the same rate even if their earnings change. Notably, no local income taxes are imposed by any cities within North Carolina.
Once you have determined your withholdings, you can use a trusted paystub creator to accurately document your earnings.
Upon receiving your payment in North Carolina, you will observe that a portion of your wages has been deducted for FICA, federal, and state income taxes. FICA, or the Federal Insurance Contributions Act, is a federal payroll tax that both employees and employers pay.
This tax encompasses both Social Security and Medicare taxes. Social Security tax is calculated at 6.2% of your salary, while Medicare tax is calculated at 1.45%.
If your filing status is single, head of household, or qualifying widow(er), any wages exceeding $200,000 are subject to an additional Medicare surtax of 0.9%. For married individuals who file jointly, this surtax is applied to wages above $250,000. For married couples filing separately, the surtax applies to wages exceeding $125,000. It is important to note that employers do not match Medicare surtax payments.
Important Note: The Stubcreator provides a paycheck calculator designed to provide essential guidance. This should not be relied upon to calculate exact taxes, payroll, or other financial data. You should seek a professional accountant regarding any particular requirement.
If you earn a gross pay of $60,000.00 per year in North Carolina, your net pay, or take‑home pay, will be approximately $48,380 after tax deductions of about 19.36%, equivalent to $11,620.12. These deductions encompass approximately 8.37% ($5,020.00) for federal income tax, 4.75% ($2,850.00) for state income tax, 6.20% ($3,720.00) for Social Security tax, and 1.45% ($870.00) for Medicare.
Our easy-to-use check stub templates help you visualize how each tax deduction impacts your net pay in North Carolina.
The taxable wage in North Carolina for 2026 is $34,200, which is the amount of an employee’s earnings subject to state unemployment insurance tax.
| Year | North Carolina Taxable Base Wage |
| 2026 | $34,200 |
| 2025 | $32,600 |
| 2024 | $31,400 |
| 2023 | $29,600 |
| 2022 | $28,000 |
For 2026, North Carolina’s state unemployment insurance (SUI) rates for employers range from 0.06% to 5.76% based on experience rating. New employers start at a 1.00% rate.
| Year | North Carolina SUTA Rates |
| 2026 | 0.06% to 5.76% |
| 2025 | 0.06% to 5.76% |
| 2024 | 0.06% to 5.76% |
| 2023 | 0.06% to 5.76% |
| 2022 | 0.06% to 5.76% |
A 6% tax rate applies to the first $7,000 of taxable income an employee receives each year. Your FUTA tax may be lowered to 0.6% if you are eligible for a credit of up to 5.4% for timely state unemployment tax payments.
| Year | North Carolina FUTA Rates |
| 2026 | 6% on first $7,000 |
| 2025 | 6% on first $7,000 |
| 2024 | 6% on first $7,000 |
| 2023 | 6% on first $7,000 |
| 2022 | 6% on first $7,000 |
In North Carolina, the FICA tax rates for 2026 are as follows for both employees and employers:
For 2026:
Overall, the combined FICA rate remains 7.65%.
Below are the details of North Carolina:
Visit StubCreator, which helps you create accurate North Carolina paystubs by automatically applying state payroll tax rules and deductions.
North Carolina has a progressive income tax system with multiple tax brackets. The North Carolina Income Tax rate is applied to your taxable income after federal deductions. Be sure to input your gross income accurately when using a paycheck calculator for North Carolina and consider any applicable credits or deductions.
North Carolina does not have local income taxes at the state level. However, it's important to check for any local taxes imposed by specific municipalities or counties within the state, as they can impact your net pay. Verify with local tax authorities or use a calculator that includes these local taxes.
Federal taxes, such as Social Security and Medicare (FICA), are applicable to your income in North Carolina. These deductions are standard across all states and are calculated based on your gross income. Understanding how federal taxes affect your paycheck is crucial for accurate financial planning.