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North Carolina Bonus Tax Calculator

Estimate take-home pay on a bonus, using the federal flat-rate supplemental withholding method

Estimate only — not tax advice. Federal tax on the bonus uses the flat 22% supplemental withholding rate (37% on cumulative supplemental wages over $1,000,000/year) — the alternative "aggregate method" some employers use instead is not modeled. FICA and any state SDI/PFL are computed as the difference between your regular income with and without the bonus added, so the Social Security wage cap applies correctly. State tax on the bonus is a marginal-bracket estimate, not necessarily any special state supplemental rate. See methodology below for source and last-verified date.

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How North Carolina Paycheck Tax Is Calculated (2026)

Source: North Carolina Department of Revenue
Flat state rate3.99%
Standard deduction (single)$12,750
state_tax = max(0, gross_income - 12750) × 0.0399

Federal Tax & FICA (shared across all states)

Filing statusStandard deduction
Single$16,100
Married Filing Jointly$32,200
Head of Household$24,150
Federal brackets (all filing statuses)10% / 12% / 22% / 24% / 32% / 35% / 37%
Social Security6.2% up to $184,500 wage base
Medicare1.45% on all wages, +0.9% above $200,000 single/HoH, $250,000 MFJ

Guideline version 2026-NC-v1 · Last verified 2026-07-26

North Carolina Paycheck Calculator FAQ

Is North Carolina's income tax rate still dropping?

Yes. Under Session Law 2023-134, North Carolina's flat rate has phased down annually — 4.5% (2024), 4.25% (2025), 3.99% (2026) — with further cuts to 3.75% (2027) and 3.5% (2028) scheduled if state revenue triggers are met.

What is North Carolina's standard deduction for 2026?

$12,750 for single filers under current law. A pending bill (S437) would raise it to $13,000, but that had not been enacted as of this page's last-verified date — check ncdor.gov for the final figure.

Does North Carolina have local income tax?

No. North Carolina counties and municipalities do not levy separate local income taxes on wages.

Methodology & Source

North Carolina state tax figures sourced from North Carolina Department of Revenue (https://www.ncdor.gov/taxes-forms/individual-income-tax/tax-rate-schedules), citing Session Law 2023-134 — phased-down flat rate, 3.99% for taxable years after 2025. Federal brackets, standard deductions (single/MFJ/HoH), and FICA constants sourced from the IRS (Revenue Procedure 2025-32; married-filing-jointly Additional Medicare threshold of $250,000 is a separate, unindexed statutory figure). North Carolina's married-filing-jointly and head-of-household figures have been independently verified against the source above.

Bonus federal withholding uses the flat supplemental-wage rate (22%, 37% above $1,000,000 cumulative supplemental wages/year), per IRS Publication 15 (Circular E), Employer's Tax Guide, 2026 edition — the alternative "aggregate method" is not modeled.

This is an estimate based on standard single-filer federal, FICA, and NC state calculations. Actual withholding may differ based on your W-4 elections, pre-tax deductions (401k, health insurance), and other factors. NC's flat rate is scheduled to keep dropping annually — check ncdor.gov for the current year's confirmed figure.

Guideline version: 2026-NC-v1 · Effective: 2026-01-01 · Last verified: 2026-07-26