Taxes in North Carolina
Every state-level tax in North Carolina, in one place—income, sales, property, corporate, estate, transfer, and excise taxes. Figures sourced from the IRS, U.S. Census Bureau, and Tax Foundation.
For a typical North Carolina resident, income tax is likely the most consequential of the three. Property and sales taxes both fall somewhere in the middle nationally, and none of the state's rates rank in the top or bottom three, so no single levy stands out. Income tax, though, applies directly to wages and reaches most working households, giving it the widest practical reach. That reach is modest rather than dramatic: because North Carolina sits squarely in the middle nationally on tax rates, no one category — income included — dominates a resident's total burden. Income tax simply edges out the others as the most consistent and broadly felt.
State income tax
3.99% flat rate.
Sales tax
The combined state + local sales tax rate is 7.10%. State rate 4.75% plus an average 2.35% local.
Estate & inheritance tax
North Carolina imposes no state estate or inheritance tax—only the federal estate tax applies.
Real estate transfer tax
North Carolina levies a transfer tax of 0.200% — Excise tax on real estate conveyances.
Cigarette Tax
North Carolina levies a cigarette tax of $0.45 per pack of 20. Federal excise adds $1.01 per pack.
Gas Tax
North Carolina levies a gas tax of 41.25¢ per gallon. Federal excise adds 18.4¢ per gallon. Excludes local taxes and environmental/carbon-related costs.
Beer Tax
North Carolina levies a beer tax of $0.617 per gallon. Federal excise adds $0.113–$0.581 per gallon depending on brewery size.
Wine Tax
North Carolina levies a wine tax of $1.000 per gallon. Federal excise adds $1.07 per gallon (11% still wine). MS, NH, PA, UT, WY are control states with no published excise rate.
Spirits Tax
North Carolina levies a spirits tax of $18.230 per gallon. Federal excise adds $5.40 per gallon (40% ABV). NH and WY are control states with an effective $0.00 rate.
Property tax by county
The state's median county effective property tax rate is 0.64%. Compare counties below for local rates.
Counties in North Carolina by property tax rate
| County | Effective rate | Median home value |
|---|---|---|
| Halifax County | 1.15% | $106,200 |
| Northampton County | 1.08% | $114,500 |
| Martin County | 1.06% | $109,700 |
| Edgecombe County | 1.04% | $125,100 |
| Washington County | 0.99% | $125,900 |
| Hertford County | 0.98% | $119,200 |
| Scotland County | 0.93% | $114,900 |
| Cumberland County | 0.93% | $199,200 |
| Bladen County | 0.91% | $135,100 |
| Orange County | 0.91% | $459,500 |
| Richmond County | 0.89% | $127,800 |
| Greene County | 0.89% | $117,400 |
| Robeson County | 0.87% | $94,500 |
| Lenoir County | 0.84% | $120,500 |
| Guilford County | 0.84% | $259,900 |
| Pitt County | 0.83% | $208,900 |
| Tyrrell County | 0.81% | $164,500 |
| Durham County | 0.79% | $389,400 |
| Forsyth County | 0.79% | $250,400 |
| Wilson County | 0.79% | $186,000 |
| Bertie County | 0.79% | $98,500 |
| Hyde County | 0.79% | $124,000 |
| Vance County | 0.78% | $161,500 |
| Anson County | 0.77% | $148,600 |
| Columbus County | 0.77% | $146,000 |
| Gates County | 0.76% | $170,800 |
| Sampson County | 0.75% | $150,700 |
| Rockingham County | 0.75% | $168,600 |
| Gaston County | 0.74% | $266,000 |
| Lee County | 0.74% | $240,200 |