Tax Rate Schedule for Tax Years 2009 and 2010

(Income tax surtax may also apply for Tax Years 2009 and 2010)

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 using our tax calculator or by choosing the tax schedule listed below for your filing status. An income tax surtax is due if North Carolina taxable income exceeds a certain amount. Click here to see when an income tax surtax is due.

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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