Individual income tax collections
$17,090,797,000
2025 · Census State Government Tax Collections
State-level property tax collections
$4,000
2001 · Census State Government Tax Collections; excludes local property taxes
General sales tax collections
$12,567,655,000
2025 · Census State Government Tax Collections
State tax collections per resident
$3,628
2025 · Census tax collections
State tax collections
$40,626,167,000
2025 · Census Annual Survey of State Government Tax Collections
Income Tax
Personal income tax.
Individual income tax collections
$17,090,797,000
2025 · Census State Government Tax Collections
Flat rate
4.50%
2024
Brackets
1 (flat since 2014)
Standard deduction
$25,500 joint
Individual income tax collections
1990–2025$17,090,797,000▲ 404%
Census State Government Tax Collections (FRED NCINCTAX).
| Indicator | North Carolina | U.S. |
|---|---|---|
| Top income tax rate (%) | 4.50 | 5.0 |
- •North Carolina's flat income tax is scheduled to fall to 3.99% in 2026 and lower still if revenue targets are met.
Property Tax
Tax on real estate.
State-level property tax collections
$4,000
2001 · Census State Government Tax Collections; excludes local property taxes
Effective property tax
0.73%
Rank
20th lowest
State-level property tax collections
1990–2001$4,000▼ 100%
Census State Government Tax Collections; excludes local property taxes (FRED NCPROPTAX).
| Indicator | North Carolina | U.S. |
|---|---|---|
| Effective property tax rate (%) | 0.73 | 0.90 |
Sales Tax
Consumption tax.
General sales tax collections
$12,567,655,000
2025 · Census State Government Tax Collections
State sales tax
4.75%
Avg. combined rate
6.99%
Groceries
Exempt from state tax
General sales tax collections
1990–2025$12,567,655,000▲ 609%
Census State Government Tax Collections (FRED NCSALESTAX).
| Indicator | North Carolina | U.S. |
|---|---|---|
| Average combined sales tax (%) | 6.99 | 7.52 |
Tax Burden
Overall taxes paid.
State tax collections per resident
$3,628
2025 · Census tax collections
State & local tax burden
9.9% of income
Rank
24th in the U.S.
State tax collections per resident
1990–2025$3,628▲ 207%
Census tax collections (NCTOTLTAX) divided by Census resident population (NCPOP).
| Indicator | North Carolina | U.S. |
|---|---|---|
| State & local tax burden (% of income) | 9.9 | 11.0 |
Tax Revenue
Government income.
State tax collections
$40,626,167,000
2025 · Census Annual Survey of State Government Tax Collections
Largest source
Income tax
State tax collections
1990–2025$40,626,167,000▲ 417%
Census Annual Survey of State Government Tax Collections, fiscal years (FRED NCTOTLTAX).
| Indicator | North Carolina | U.S. |
|---|---|---|
| State tax revenue per capita (USD) | 3100 | 3600 |