North Carolina Tax Tables for 2021
The 2021 North Carolina Tax Tables summarise the state-level rules applied to wages, deductions, credits and taxable income. These tables match the rules used by the North Carolina State Tax Calculator 2021.
On This Page
Quick Access Tools
North Carolina Tax Tables for 2021
The tables below outline the income tax structure, deduction amounts, state-level credits and payroll-related rules used for North Carolina in 2021. North Carolina applies a flat income tax to this filing status. All taxable income is taxed at the same rate, with no marginal brackets. This table shows the single rate used in calculations. To understand how flat tax tables differ from progressive systems, see our Tax Tables guide.
Single – Flat Income Tax (2021)
A single flat tax rate applies to all taxable income for Single filers.
| Bracket | Range | Rate |
|---|---|---|
| 1 | 0 and over | 5.25% |
Married filing jointly – Flat Income Tax (2021)
A single flat tax rate applies to all taxable income for Married filing jointly filers.
| Bracket | Range | Rate |
|---|---|---|
| 1 | 0 and over | 5.25% |
Married filing separately – Flat Income Tax (2021)
A single flat tax rate applies to all taxable income for Married filing separately filers.
| Bracket | Range | Rate |
|---|---|---|
| 1 | 0 and over | 5.25% |
Head of household – Flat Income Tax (2021)
A single flat tax rate applies to all taxable income for Head of household filers.
| Bracket | Range | Rate |
|---|---|---|
| 1 | 0 and over | 5.25% |
Widowed – Flat Income Tax (2021)
A single flat tax rate applies to all taxable income for Widowed filers.
| Bracket | Range | Rate |
|---|---|---|
| 1 | 0 and over | 5.25% |
North Carolina Standard Deduction(2021)
State-level standard deduction amounts for each filing status.
| Filing Status | Amount |
|---|---|
| Single | $10,750 |
| Married filing jointly | $21,500 |
| Married filing separately | $10,750 |
| Head of household | $18,800 |
| Widowed | $21,500 |
North Carolina Tax Tables for Related Years
These related years are often reviewed together for comparing bracket changes, deductions and North Carolina updates:
Frequently Asked Questions
How are bonuses taxed in NC?
They’re income at the flat rate; withholding may use a supplemental method but your annual return reconciles the final tax.
Do NC itemized deductions follow federal SALT caps?
NC itemizing rules are similar but not identical to federal; SALT interactions still matter—compare both paths in our tool.
How do I handle multi-state W-2s with NC?
Report NC-sourced wages to NC; retain supporting documentation for apportionment and any other state credits.
How do I treat capital loss carryovers?
Track on federal Schedule D; NC generally follows federal results, with any state adjustments handled on Schedule S.
Is alimony taxable/deductible in NC?
NC generally conforms to post-2018 federal treatment (no deduction for payor / not taxable to recipient) for new agreements.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.