This page contains the tax table information used for the calculation of tax and payroll deductions in North Carolina in 2023. These tax tables are used for the tax and payroll calculators published on iCalculator™ US, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for North Carolina or would like to add to or suggest amendments to the information herein then please contact us.
The Income tax rates and personal allowances in North Carolina are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the North Carolina Tax Calculator 2023.
The standard deduction for a Single Filer in North Carolina for 2023 is $ 12,750.00.
| Tax Rate | Taxable Income Threshold | ||
|---|---|---|---|
| 4.75% | Flat rate on all taxable income | ||
The standard deduction for a Married (Joint) Filer in North Carolina for 2023 is $ 25,500.00.
| Tax Rate | Taxable Income Threshold | ||
|---|---|---|---|
| 4.75% | Flat rate on all taxable income | ||
The standard deduction for a Married (separate) Filer in North Carolina for 2023 is $ 12,750.00.
| Tax Rate | Taxable Income Threshold | ||
|---|---|---|---|
| 4.75% | Flat rate on all taxable income | ||
The standard deduction for a Head of Household Filer in North Carolina for 2023 is $ 19,125.00.
| Tax Rate | Taxable Income Threshold | ||
|---|---|---|---|
| 4.75% | Flat rate on all taxable income | ||
The standard deduction for a Widower Filer in North Carolina for 2023 is $ 25,500.00.
| Tax Rate | Taxable Income Threshold | ||
|---|---|---|---|
| 4.75% | Flat rate on all taxable income | ||
The federal standard deduction for a Single Filer in 2023 is $ 13,850.00.
The federal federal allowance for Over 65 years of age Single Filer in 2023 is $ 1,950.00
| Tax Rate | Taxable Income Threshold | ||
|---|---|---|---|
| 10% | Income from $ 0.000.00 | to | $ 11,000.00 |
| 12% | Income from $ 11,000.01 | to | $ 44,725.00 |
| 22% | Income from $ 44,725.01 | to | $ 95,375.00 |
| 24% | Income from $ 95,375.01 | to | $ 182,100.00 |
| 32% | Income from $ 182,100.01 | to | $ 231,250.00 |
| 35% | Income from $ 231,250.01 | to | $ 578,125.00 |
| 37% | Income from $ 578,125.01 | and above | |
The federal standard deduction for a Married (Joint) Filer in 2023 is $ 27,700.00.
The federal federal allowance for Over 65 years of age Married (Joint) Filer in 2023 is $ 1,550.00
| Tax Rate | Taxable Income Threshold | ||
|---|---|---|---|
| 10% | Income from $ 0.000.00 | to | $ 22,000.00 |
| 12% | Income from $ 22,000.01 | to | $ 89,450.00 |
| 22% | Income from $ 89,450.01 | to | $ 190,750.00 |
| 24% | Income from $ 190,750.01 | to | $ 364,201.00 |
| 32% | Income from $ 364,201.01 | to | $ 462,500.00 |
| 35% | Income from $ 462,500.01 | to | $ 693,750.00 |
| 37% | Income from $ 693,750.01 | and above | |
The federal standard deduction for a Married (separate) Filer in 2023 is $ 13,850.00.
The federal federal allowance for Over 65 years of age Married (separate) Filer in 2023 is $ 1,550.00
| Tax Rate | Taxable Income Threshold | ||
|---|---|---|---|
| 10% | Income from $ 0.000.00 | to | $ 11,000.00 |
| 12% | Income from $ 11,000.01 | to | $ 44,725.00 |
| 22% | Income from $ 44,725.01 | to | $ 95,375.00 |
| 24% | Income from $ 95,375.01 | to | $ 182,100.00 |
| 32% | Income from $ 182,100.01 | to | $ 231,250.00 |
| 35% | Income from $ 231,250.01 | to | $ 346,875.00 |
| 37% | Income from $ 346,875.01 | and above | |
The federal standard deduction for a Head of Household Filer in 2023 is $ 20,800.00.
The federal federal allowance for Over 65 years of age Head of Household Filer in 2023 is $ 1,950.00
| Tax Rate | Taxable Income Threshold | ||
|---|---|---|---|
| 10% | Income from $ 0.000.00 | to | $ 15,700.00 |
| 12% | Income from $ 15,700.01 | to | $ 59,850.00 |
| 22% | Income from $ 59,850.01 | to | $ 93,350.00 |
| 24% | Income from $ 93,350.01 | to | $ 182,100.00 |
| 32% | Income from $ 182,100.01 | to | $ 231,250.00 |
| 35% | Income from $ 231,250.01 | to | $ 578,100.00 |
| 37% | Income from $ 578,100.01 | and above | |
The federal standard deduction for a Widower Filer in 2023 is $ 27,700.00.
The federal federal allowance for Over 65 years of age Widower Filer in 2023 is $ 1,550.00
| Tax Rate | Taxable Income Threshold | ||
|---|---|---|---|
| 10% | Income from $ 0.000.00 | to | $ 22,000.00 |
| 12% | Income from $ 22,000.01 | to | $ 89,450.00 |
| 22% | Income from $ 89,450.01 | to | $ 190,750.00 |
| 24% | Income from $ 190,750.01 | to | $ 364,201.00 |
| 32% | Income from $ 364,201.01 | to | $ 462,500.00 |
| 35% | Income from $ 462,500.01 | to | $ 693,750.00 |
| 37% | Income from $ 693,750.01 | and above | |
Note: you must be between the ages of 25 and 65 to claim EITC in 2023 unless you have 1 or more children.
| Element | Number of Children | |||
|---|---|---|---|---|
| 0 | 1 | 2 | 3 | |
| Credit rate | 7.65% | 34% | 40% | 45% |
| Earned income amount | $ 7,840.00 | $ 11,750.00 | $ 16,510.00 | $ 16,510.00 |
| Maximum credit amount | $ 600.00 | $ 3,995.00 | $ 6,604.00 | $ 7,430.00 |
| Phaseout amount threshold | $ 9,800.00 | $ 21,560.00 | $ 21,560.00 | $ 21,560.00 |
| 7.65% | 15.98% | 21.06% | 21.06% | |
| Element | Number of Children | |||
|---|---|---|---|---|
| 0 | 1 | 2 | 3 | |
| Credit rate | 7.65% | 34% | 40% | 45% |
| Earned income amount | $ 7,840.00 | $ 11,750.00 | $ 16,510.00 | $ 16,510.00 |
| Maximum credit amount | $ 600.00 | $ 3,995.00 | $ 6,604.00 | $ 7,430.00 |
| Phaseout amount threshold | $ 16,370.00 | $ 28,120.00 | $ 28,120.00 | $ 28,120.00 |
| Phaseout rate | 7.65% | 15.98% | 21.06% | 21.06% |
| Social security category | Employee | Employer | Total |
|---|---|---|---|
| Social Security | 6.2% | 6.2% | 12.4% |
| Medicare | 1.45% | 1.45% | 2.9% |
| Additional Medicare | 0.9% | 0% | 0.9% |
| Federal Unemployment Taxes (FUTA) | 0% | 6% | 6% |
| Social security category | Employee | Employer | ||
|---|---|---|---|---|
| Min. | Max. | Min. | Max. | |
| Social Security | n/a | $ 160,200.00 | n/a | $ 160,200.00 |
| Medicare | n/a | n/a | n/a | n/a |
| Additional Medicare | $ 200,000.00 | n/a | n/a | n/a |
| Federal Unemployment Taxes (FUTA) | n/a | n/a | n/a | $ 7,000.00 |
| Retirment Plan type | Standard | Over 50 Catch Up |
|---|---|---|
| 401(k), 403(b), SARSEP, and 457 plans | $ 22,500.00 | $ 7,500.00 |
| SIMPLE plans | $ 15,500.00 | $ 3,500.00 |
The 2023 tax rates and thresholds for both the North Carolina State Tax Tables and Federal Tax Tables are comprehensively integrated into the North Carolina Tax Calculator for 2023. This tool is freely available and is designed to help you accurately estimate your 2024 tax return.
The following tax tables are supported by iCalculator™ US as part of the suite of free tax tools available in the US Tax HUB we provide for North Carolina.
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