North Carolina Paycheck Calculator

Updated for 2026 tax year · figures checked on November 3, 2026

North Carolina taxes wages at a flat 3.99% in 2026, and employers withhold a little more than that, 4.09%, after a standard deduction. This North Carolina paycheck calculator, also an NC salary and take-home pay calculator, shows that state withholding next to federal income tax, Social Security and Medicare.

On a $60,000 salary paid every two weeks, a single filer's $2,307.69 paycheck comes to about $1,864.07 after tax, or $48,466 a year.

Take-home pay per bi-weekly paycheck

$1,864.07

$48,465.82 a year from $59,999.94 gross pay (26 paychecks)

Take-home 80.8%
Federal income tax 8.4%
Social Security 6.2%
Medicare 1.4%
State income tax 3.2%

Paycheck breakdown per paycheck and per year in North Carolina
Item	Per paycheck	Per year
Gross pay	$2,307.69	$59,999.94
Federal income tax	−$193.08	−$5,020.08
Social Security	−$143.08	−$3,720.08
Medicare	−$33.46	−$869.96
State income tax	−$74.00	−$1,924.00
Take-home pay	$1,864.07	$48,465.82

How we calculated this

Estimates for informational purposes only, based on 2026 withholding rules. Your actual paycheck may differ. This is not tax advice. Report an issue

North Carolina salary calculator: what your result means

The take-home figure is your pay after federal and North Carolina withholding. For the $60,000 example, federal income tax is about 8.4% of gross pay, Social Security and Medicare 7.7%, and North Carolina withholding 3.2%.

North Carolina withholding is rounded to the nearest whole dollar each paycheck, so you'll see amounts like an even dollar figure on your stub. Enter the allowances from your NC-4 under More options to match it.

At $100,000 a year, take-home pay is about $2,908.38 per bi-weekly paycheck, or $75,618 a year. Paid weekly on $40,000, it's about $639.01 per check.

How North Carolina taxes your paycheck

North Carolina withholding at a glance
State income tax on wages	Flat 3.99%
State payroll programs withheld from pay	None

Source: North Carolina Department of Revenue, NC-30 2026 Income Tax Withholding Tables and Instructions for Employers

Employers withhold at 4.09%, the 3.99% tax rate plus a tenth of a point, rounded to the nearest dollar each paycheck.
Standard deduction for withholding: $12,750 a year ($19,125 for head of household), plus $2,500 for each NC-4 allowance.

The 2026 tax rate is 3.99%, set by a 2023 state law. To make sure enough is withheld, the state's employer formulas add a tenth of a percentage point, so withholding uses 4.09%. That small cushion usually comes back as part of your refund.

Before the rate applies, employers subtract a standard deduction of $12,750 a year ($19,125 for heads of household) and $2,500 for each allowance on your NC-4. Married employees use the same $12,750 figure as single employees in the withholding formula. No North Carolina city or county taxes wages.

Which deductions lower North Carolina wages

North Carolina defines wages the same way as federal income tax withholding, so a traditional 401(k), health insurance through a Section 125 plan, HSA and FSA contributions all lower your state taxable wages too.

Things to know about North Carolina paychecks

Withholding runs a bit above the tax rate. Employers withhold at 4.09%, slightly more than the 3.99% tax rate, so many workers get a small North Carolina refund. (Source: North Carolina Department of Revenue, NC-30 2026 Income Tax Withholding Tables and Instructions for Employers)
You need an NC-4, not just a W-4. A federal W-4 can't be used for North Carolina withholding. Without an NC-4, your employer withholds as if you're single with no allowances. (Source: North Carolina Department of Revenue, Withholding Tax Frequently Asked Questions)
Last paycheck by the next payday. However your job ends, final wages are due by the next regular payday; commissions and bonuses follow once they can be worked out. (Source: North Carolina Department of Labor, Payment of Final Wages)

Federal taxes on every paycheck

Every US paycheck has the same three federal deductions, whichever state you work in. Together, Social Security and Medicare are called FICA (Federal Insurance Contributions Act) taxes.

Federal income tax withholding. Withholding is tax your employer takes out of each paycheck and sends to the IRS on your behalf. The amount depends on your pay and your Form W-4, using the IRS method in Publication 15-T. It is an estimate of your yearly tax; you settle the difference when you file your return.
Social Security. 6.2% of your wages, up to the wage base of $184,500 for the year. The wage base is the most pay that Social Security tax applies to.
Medicare. 1.45% of all your wages, with no limit. Once your pay from one employer passes $200,000 in a year, your employer also withholds an extra 0.9% Additional Medicare Tax on the amount above it.

Source: IRS Publication 15 (2026), (Circular E), Employer's Tax Guide.

Ways to change your paycheck

To change North Carolina withholding, give your employer a new Form NC-4. Allowances on the NC-4 reflect deductions above the standard deduction and some credits; each one lowers the wages withheld on by $2,500 a year.

Because North Carolina follows the federal definition of wages, every pre-tax benefit that lowers your federal income tax also lowers your state withholding.

Update your Form W-4. Claiming dependents, checking the Step 2 box or asking for extra withholding changes how much federal tax comes out of each paycheck. The IRS Tax Withholding Estimator can help you fill it in.
Pre-tax deductions. Money you put into a traditional 401(k), an HSA or employer health insurance comes out before federal income tax, so your take-home pay drops by less than the amount you save.
Bonuses. Employers often withhold federal tax on a bonus paid separately at a flat rate. Add a bonus under More options to see it.

North Carolina payroll rules

Minimum wage: $7.25 an hour, the same as the federal minimum wage. (Source: US Department of Labor, State Minimum Wage Laws (updated July 1, 2026))
Overtime: Time-and-a-half after 40 hours in a workweek. Seasonal amusement and recreational establishments only have to pay overtime after 45 hours a week. (Source: US Department of Labor, State Minimum Wage Laws (updated July 1, 2026))
How often you must be paid: North Carolina doesn't set a pay schedule: employers may pay daily, weekly, bi-weekly, semi-monthly or monthly. (Source: US Department of Labor, State Payday Requirements (rev. January 1, 2023))
Final paycheck: Whether you quit or are let go, all wages due must be paid on or before the next regular payday. Commissions and bonuses are due on the first regular payday after they can be calculated. (Source: North Carolina Department of Labor, Payment of Final Wages)

For employers in North Carolina

State unemployment tax: Employers pay unemployment insurance tax on the first $34,200 of each employee's wages in 2026; beginning employers pay 1%. Employees don't pay it. (Source: North Carolina Division of Employment Security, Tax Rate Information)
New hire reporting: Report new employees within 20 days of their hire date. (Source: North Carolina New Hires, FAQs (NCDHHS))
State income tax withholding: Employers register for a North Carolina withholding account with Form NC-BR. Employees must fill in Form NC-4 (or NC-4 EZ); a federal W-4 isn't accepted for North Carolina withholding. (Source: North Carolina Department of Revenue, Withholding Tax Frequently Asked Questions)

Supplemental wages such as bonuses can be withheld at the flat 4.09% rate or added to regular wages.

Compare North Carolina with neighboring states

Take-home pay on a $60,000 salary, single filer, paid bi-weekly, no pre-tax deductions
			Per paycheck
Tennessee	$0	$50,390	$1,938.07
North Carolina	$1,924	$48,466	$1,864.07
Georgia	$2,246	$48,144	$1,851.70
South Carolina	$2,284	$48,106	$1,850.23
Virginia	$2,636	$47,754	$1,836.69

Paycheck calculators for neighboring states: Georgia, South Carolina, Tennessee, Virginia.

Most-searched state paycheck calculators

North Carolina paycheck FAQ

What is the North Carolina income tax rate in 2026?

A flat 3.99%. Employers withhold at 4.09%, which includes a small cushion.

What is the North Carolina standard deduction for withholding?

$12,750 a year for single and married employees and $19,125 for heads of household, plus $2,500 per NC-4 allowance.

Can I use my federal W-4 for North Carolina?

No. North Carolina requires Form NC-4 or NC-4 EZ for state withholding.

When do I get my final paycheck in North Carolina?

On or before the next regular payday, whether you quit or were let go.

What is the minimum wage in North Carolina?

$7.25 an hour.

Is overtime taxed more in North Carolina?

No. Overtime is withheld at the same 4.09% state rate as other wages; a bigger paycheck can mean more federal withholding that period.

Sources and methodology

Every rate and limit on this page comes from the official sources below, checked on 2026-11-03. Read how our paycheck calculator works for the calculation order and its limits.