Corporate Income Tax Rates
| Tax Year | Tax Rate | Surtax Rate |
|---|---|---|
2019 through 2024 | 2.50% | |
| 2017 and 2018 | 3.00% | |
| 2016 | 4.00% | |
| 2015 | 5.00% | |
| 2014 | 6.00% | |
| 2011 through 2013 | 6.90% | |
| 2009 and 2010 | 6.90% | 3.00% (applied to amount of tax) |
| 2003 through 2008 | 6.90% |
To calculate your North Carolina tax liability, multiply your North Carolina taxable income by the tax rate.