North Carolina Income Tax (2026)

Info: Flat 3.99% for 2026 (down from 4.25% in 2025); a further cut to 3.49% is triggered for 2027.

InfoVerified May 31, 2026

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Official source: ncdor.gov →

General legal information, not legal advice — verify important decisions with a licensed attorney.

Income Tax in states bordering North Carolina

The same rule in each neighboring state LawLert has verified, from that state’s own official source.

GeorgiaInfo
Flat 4.99% for 2026, reduced from 5.19% effective Jan 1, 2026 (HB 111), with further 0.10-point annual cuts planned toward 3.99%.
Verified May 31, 2026 · Source: dor.georgia.gov · Full Georgia rule →
South CarolinaInfo
Two-rate tax for 2026: 1.99% on income under $30,000 and 5.21% (top) on income $30,000+ (new structure under Act 110, replacing the prior graduated brackets).
Verified May 31, 2026 · Source: dor.sc.gov · Full South Carolina rule →
TennesseePermitted
No state individual income tax — 0% on wages and investment income (the Hall tax on interest/dividends was fully repealed in 2021).
Verified May 31, 2026 · Source: tn.gov · Full Tennessee rule →
VirginiaInfo
Graduated; top rate 5.75% (brackets 2% / 3% / 5% / 5.75%, top rate starts at $17,000).
Verified May 31, 2026 · Source: tax.virginia.gov · Full Virginia rule →

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