Tax Rate Schedule for Tax Year 2007
Depending upon your filing status and your taxable income, the North Carolina tax rate ranges from 6 to 8 percent. If your taxable income is less than $68,000, a tax table is provided in the instruction booklet beginning on page 17. To obtain a copy of the instruction booklet please call toll-free at 1-877-252-3052 or you may visit a service center or go to our Order Forms page. If your taxable income is $68,000 or more, determine your tax by choosing the tax schedule listed below for your filing status.
If your filing status is single;
and taxable income is more than: | but not over: | your tax is: |
---|---|---|
$ 0 | $12,750 | 6% OF THE NC TAXABLE INCOME AMOUNT ON FORM D-400 |
$12,750 | $60,000 | $765 + 7% OF THE AMOUNT OVER $12,750 |
$60,000 | $120,000 | $4,072.50 + 7.75% OF THE AMOUNT OVER $60,000 |
$120,000 | _______ | $8,722.50 + 8% OF THE AMOUNT OVER $120,000 |
If your filing status is head of household;
and taxable income is more than: | but not over: | your tax is: |
---|---|---|
$ 0 | $17,000 | 6% OF THE NC TAXABLE INCOME AMOUNT ON FORM D-400 |
$17,000 | $80,000 | $1,020 + 7% OF THE AMOUNT OVER $17,000 |
$80,000 | $160,000 | $5,430 + 7.75% OF THE AMOUNT OVER $80,000 |
$160,000 | _______ | $11,630 + 8% OF THE AMOUNT OVER $160,000 |
If your filing status is married, filing jointly or qualifying widow or widower;
and taxable income is more than: | but not over: | your tax is: |
---|---|---|
$ 0 | $21,250 | 6% OF THE NC TAXABLE INCOME AMOUNT ON FORM D-400 |
$21,250 | $100,000 | $1,275 + 7% OF THE AMOUNT OVER $21,250 |
$100,000 | $200,000 | $6,787.50 + 7.75% OF THE AMOUNT OVER $100,000 |
$200,000 | ________ | $14,537.50 + 8% OF THE AMOUNT OVER $200,000 |
If your filing status is married, filing separately;
and taxable income is more than: | but not over: | your tax is: |
---|---|---|
$ 0 | $10,625 | 6% OF THE NC TAXABLE INCOME AMOUNT ON FORM D-400 |
$10,625 | $50,000 | $637.50 + 7% OF THE AMOUNT OVER $10,625 |
$50,000 | $100,000 | $3,393.75 + 7.75% OF THE AMOUNT OVER $50,000 |
$100,000 | _______ | $7,268.75 + 8% OF THE AMOUNT OVER $100,000 |