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How Bonuses Are Taxed in North Carolina (2026)
A bonus paid on a separate check in North Carolina has a flat 22% federal tax withheld (37% on cumulative supplemental wages over $1,000,000 in a year), 7.65% FICA, and North Carolina's flat 3.99% state income tax. Withholding is not a higher tax rate — it is just how much your employer holds back up front; your actual tax on the bonus is settled when you file, and any over-withholding comes back as refund.
| Component | Rate on the bonus |
|---|---|
| Federal income tax (supplemental, percentage method) | 22% flat · 37% above $1,000,000/yr |
| Social Security | 6.2% (up to $184,500 of total wages) |
| Medicare | 1.45% · +0.9% above $200,000 |
| North Carolina state tax | 3.99% flat |
Some employers instead use the aggregate method — adding the bonus to your regular paycheck and withholding as if that were every check — which can withhold more or less than the flat 22%. The calculator above uses the flat-rate (percentage) method.
North Carolina Bonus Take-Home by Amount (2026)
Flat-rate (percentage) method, single filer, bonus paid separately on top of a $65,000 salary. Enter your own numbers in the calculator above — this table is a starting point.
| Bonus | Federal (22%) | FICA | North Carolina tax | Take-home |
|---|---|---|---|---|
| $1,000 | $220 | $77 | $40 | $664 |
| $2,500 | $550 | $191 | $100 | $1,659 |
| $5,000 | $1,100 | $383 | $200 | $3,318 |
| $10,000 | $2,200 | $765 | $399 | $6,636 |
| $15,000 | $3,300 | $1,148 | $598 | $9,954 |
| $25,000 | $5,500 | $1,913 | $997 | $16,590 |
How North Carolina Paycheck Tax Is Calculated (2026)
Source: North Carolina Department of Revenue| Flat state rate | 3.99% |
|---|---|
| Standard deduction (single) | $12,750 |
Federal Tax & FICA (shared across all states)
| Filing status | Standard 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 Security | 6.2% up to $184,500 wage base |
| Medicare | 1.45% 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 Bonus Tax FAQ
How much are bonuses taxed in NC?
A North Carolina bonus paid separately has the flat 22% federal supplemental tax withheld (37% above $1,000,000/year), 7.65% FICA, and North Carolina's flat 3.99% state income tax. NC applies its flat rate to supplemental wages, so combined withholding is about 33.6%.
What is the North Carolina bonus tax rate for 2026?
22% federal + 3.99% North Carolina + 6.2% Social Security + 1.45% Medicare. A $5,000 NC bonus has roughly $1,100 federal, $200 state, and $383 FICA withheld.
Do I get North Carolina bonus tax back?
NC's 3.99% is a flat tax close to your true rate, so little changes there. The federal 22% is withholding - if it exceeds your federal marginal rate for the year, the difference is part of your refund.
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. North Carolina publishes no separate supplemental withholding rate, so the calculator estimates the state tax on the bonus from your marginal bracket.
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