State Reference · Tax Year 2026
North Carolina (NC)
Flat 4.25% (2026 scheduled)
North Carolina Department of Revenue · Main form: Form D-400 · Due April 15, 2027
Rates & brackets
Top rate4.25% (scheduled to drop toward 3.99%)
Standard deduction$12,750 single / $25,500 MFJ
Personal / dependent$3,000 child deduction (income-based)
Filing logistics
Main formForm D-400
Filing dueApril 15, 2027
E-file portalNCDOR eFile
AgencyNorth Carolina Department of Revenue
Major credits
- Child deduction (income-tiered)
- Credit for tax paid to other state
Sales & property tax
Sales tax4.75% state + up to 2.75% local
Property taxLocally assessed; elderly/disabled homestead exclusion
Preparer notes
- Rate scheduled to keep dropping — always confirm current year.
- No personal exemption; child deduction replaces it.
- Bailey settlement: federal/military retirees who vested by 8/12/1989 fully exempt.
Related deduction & credit lessons
Deepen state-specific credit hunting with these lessons.