North Carolina Payroll Calculator 2026
North Carolina's income tax rate is 3.99% for 2026, but the NC-30 tells employers to withhold at 4.09% — the extra 0.1% builds a cushion — after a standard deduction ($12,750 a year, $19,125 for head of household) and $2,500 per NC-4 allowance, rounded to the nearest whole dollar.
| Official example | Official result | This calculator | |
|---|---|---|---|
| NC-30 example: weekly $450, single, 2 allowances | $4.00 | $4.00 | match |
| IRS wage-bracket table: biweekly, $1,075–$1,090, single | $46 | $46 | match |
| IRS wage-bracket table: biweekly, $2,205–$2,225, married filing jointly | $98 | $98 | match |
| IRS wage-bracket table: monthly, $3,185–$3,225, head of household | $119 | $119 | match |
| IRS wage-bracket table: weekly, $1,145–$1,155, single, Step 2 checked | $168 | $168 | match |
Paycheck calculator
Federal income tax follows IRS Publication 15-T (2026) Worksheet 1A for a Form W-4 from 2020 or later. Social Security stops at $184,500 of wages for the year; the extra 0.9% Medicare starts once year-to-date wages pass $200,000.
Every-two-weeks paychecks at a glance
| Gross pay | Federal tax | State withholding | FICA | State contributions | Net (single, 1 allowance) | Net (married, 2 allowances) |
|---|---|---|---|---|---|---|
| $1,000.00 | $38.08 | $17.00 | $76.50 | $0.00 | $868.42 | $910.50 |
| $1,500.00 | $96.15 | $37.00 | $114.75 | $0.00 | $1,252.10 | $1,326.10 |
| $2,500.00 | $216.15 | $78.00 | $191.25 | $0.00 | $2,014.60 | $2,102.44 |
| $4,000.00 | $540.38 | $140.00 | $306.00 | $0.00 | $3,013.62 | $3,245.69 |
| $6,000.00 | $1,006.69 | $221.00 | $459.00 | $0.00 | $4,313.31 | $4,683.23 |
Biweekly pay, federal W-4 with no Step 2–4 entries, no year-to-date wages before this check.
What to watch in North Carolina
- Withholding rounds to whole dollars, so cents are dropped from the state line.
- Supplemental wages may be withheld at a flat 4.09%.
Sources
- NC DOR: NC-30 Income Tax Withholding Tables and Instructions for Employers, 2026
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods — Worksheet 1A and 2026 Percentage Method Tables for Automated Payroll Systems (p. 10, 12)
- NCDOR: 2026 Income Tax Withholding Tables and Instructions for Employers (NC-30) — 3.99% for 2026, standard deduction $12,750 single
Planning a salary rather than a paycheck? See North Carolina take-home pay by salary.
Estimates for payroll planning, not tax advice. Withholding is an estimate of the year's tax, not the tax itself.