Tax Rate Schedule for Tax Years 2011-2013
Depending upon your filing status and your taxable income, the North Carolina tax rate ranges from 6 to 7.75 percent. If your taxable income is less than $68,000, a tax table is provided in the instruction booklet. 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 | _______ | $4,072.50 + 7.75% OF THE AMOUNT OVER $60,000 |
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 | _______ | $5,430 + 7.75% OF THE AMOUNT OVER $80,000 |
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 | ________ | $6,787.50 + 7.75% OF THE AMOUNT OVER $100,000 |
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 | _______ | $3,393.75 + 7.75% OF THE AMOUNT OVER $50,000 |