Tax Rate Schedule for Tax Year 2008

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 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 using our tax calculator or 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
  

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