North Carolina Personal Income Tax Laws
|Code Section||105-134, et seq.|
|Who is Required to File||Every individual on North Carolina taxable income, and income of estates and trusts; Partnerships are not taxable|
|Rate||First $21,250, 6%; Next $78,750, 7%; Next $100,000, 7.75%; Over $200,000, 8.25%|
|Federal Income Tax Deductible||No|
|Federal Income Used as Basis||Yes|
Note: State laws are constantly changing -- contact an attorney or conduct your own legal research to verify the state law(s) you are researching.
Research the Law:
- Official State Codes - Links to the official online statutes (laws) in all 50 states and DC.
Related Resources for Personal Income Tax Laws: