North Carolina payroll · Updated November 6, 2026
North Carolina paycheck calculator for 2026
See what comes out of a North Carolina paycheck: federal income tax, Social Security, Medicare and North Carolina income tax for 2026, withheld at 4.09% after a $12,750 standard deduction ($19,125 for heads of household) and $2,500 per NC-4 allowance. Enter a salary, an hourly rate or one paycheck.
Calculate my take-home payCalculate your North Carolina take-home pay
Take-home pay per paycheck
$1,864.07
$48,466 a year
| Paycheck | Year | |
|---|---|---|
| Gross pay | $2,307.69 | $60,000 |
| Federal income tax | -$193.08 | -$5,020 |
| Social Security (6.2%) | -$143.08 | -$3,720 |
| Medicare (1.45%) | -$33.46 | -$870 |
| North Carolina income tax | -$74.00 | -$1,924 |
| Take-home pay | $1,864.07 | $48,466 |
2026 estimate for one paycheck, using the IRS percentage method and North Carolina’s withholding formula. Your employer's payroll may differ by a few cents to a few dollars. Not tax advice.
What comes out of a North Carolina paycheck
| Deduction | Rate | Applies to |
|---|---|---|
| Federal income tax | 10% to 37% | Wages after the W-4 standard amount, by filing status |
| Social Security | 6.2% | Wages up to $184,500 for 2026 |
| Medicare | 1.45%, plus 0.9% over $200,000 | All wages, no cap |
| North Carolina income tax | 4.09% withholding (3.99% tax rate) | Wages minus $12,750 ($19,125 head of household) and $2,500 per NC-4 allowance |
Example: $60,000 a year, paid every two weeks
| Line | Per paycheck | Year |
|---|---|---|
| Gross pay ($60,000 ÷ 26) | $2,307.69 | $60,000 |
| Federal income tax | −$193.08 | −$5,020 |
| Social Security (6.2%) | −$143.08 | −$3,720 |
| Medicare (1.45%) | −$33.46 | −$870 |
| North Carolina income tax | −$74.00 | −$1,924 |
| Take-home pay | $1,864.07 | $48,466 |
How North Carolina withholding works
North Carolina’s income tax rate is 3.99% for 2026, under Session Law 2023-134. Employers withhold at 4.09%, the rate plus 0.1%, after subtracting a $12,750 standard deduction ($19,125 for heads of household) and $2,500 a year for each allowance on Form NC-4, and round to the nearest whole dollar. Married people use the same $12,750 per job; the NC-4 worksheet gives extra allowances to a married couple where the spouse earns little. Without an NC-4, your employer withholds as single with no allowances.
Further cuts depend on revenue triggers in state law; a March 2026 legislative forecast expects them to take the rate to 3.49% in 2027 and 2.99% in 2028, but those are not yet certain. Unemployment taxes are paid by employers, not deducted from wages.
Minimum wage in North Carolina
North Carolina’s minimum wage is $7.25 an hour ($2.13 for tipped employees).
Your federal withholding and Form W-4
Federal withholding is separate from the state’s and depends on your Form W-4: your filing status, the Step 2 box if you have two jobs or both spouses work, and the Step 3 amount for children and other dependents. Pre-tax 401(k), 403(b) and cafeteria-plan health premiums come out before income tax is figured. If you are paid on a 1099 instead of a W-2, nothing is withheld; use the self-employment tax calculator and plan for estimated payments.
Questions
How much is taken out of a $60,000 paycheck in North Carolina?
For a single person paid every two weeks with no W-4 adjustments, zero NC-4 allowances, about $193.08 federal income tax, $143.08 Social Security, $33.46 Medicare and $74.00 North Carolina income tax come out of each $2,307.69 paycheck, leaving about $1,864.07.
What is the North Carolina income tax rate for 2026?
3.99%. Employers withhold at 4.09%, the rate plus 0.1%, after the standard deduction and NC-4 allowances.
How many allowances should I claim on Form NC-4?
Use the NC-4 worksheet: each allowance lowers your North Carolina withholding by $2,500 of wages a year. With no NC-4, your employer uses single with no allowances.
Why is my paycheck different from this calculator?
Payroll systems round differently, and paychecks can include things this calculator leaves out: overtime, bonuses withheld at the flat supplemental rate, after-tax deductions, extra withholding on your W-4, or W-4 Step 4 adjustments.
Owe at tax time, or getting too much back?
We prepare federal returns for clients in every state and can tell you how to set your W-4 so next year comes out closer. We work remotely through a secure portal, by phone or video.
Tax preparation serviceWhere these rules come from
- NCDOR: NC-30 2026 Income Tax Withholding Tables and Instructions for Employers
- NC Division of Employment Security: Employer tax FAQs
- NC Department of Labor: Minimum wage
- IRS Publication 15-T (2026): Federal Income Tax Withholding Methods
- IRS Topic 751: Social Security and Medicare withholding rates
Related
- Paycheck calculators for other states
- North Carolina income tax
- What is FICA tax? Rates for 2026 and 2027
- Federal tax brackets for 2026 and 2027
- Self-employment tax calculator
- Illinois paycheck calculator
USTAXX prepares tax returns and offers tax planning. We are not a CPA firm and do not represent clients before the IRS. This page is general information, not tax advice for your situation.