2022 North Carolina General Statutes
Chapter 105 - Taxation
Article 4 - Income Tax.
§ 105-153.7 - Individual income tax imposed.
105-153.7. Individual income tax imposed.
(a) (Effective for taxable years beginning before January 1, 2019) Tax. - A tax is imposed for each taxable year on the North Carolina taxable income of every individual. The tax shall be levied, collected, and paid annually. The tax is five and four hundred ninety-nine thousandths percent (5.499%) of the taxpayer's North Carolina taxable income.
(a) (Effective for taxable years beginning on or after January 1, 2019 and before January 1, 2022) Tax. - A tax is imposed for each taxable year on the North Carolina taxable income of every individual. The tax shall be levied, collected, and paid annually. The tax is five and one-quarter percent (5.25%) of the taxpayer's North Carolina taxable income.
(a) (Effective for taxable years beginning on or after January 1, 2022) Tax. - A tax is imposed for each taxable year on the North Carolina taxable income of every individual. The tax shall be levied, collected, and paid annually. The tax is a percentage of the taxpayer's North Carolina taxable income computed as follows:
| Taxable Years Beginning | Tax |
| In 2022 | 4.99% |
| In 2023 | 4.75% |
| In 2024 | 4.6% |
| In 2025 | 4.5% |
| In 2026 | 4.25% |
| After 2026 | 3.99%. |
(b) Withholding Tables. - The Secretary may provide tables that compute the amount of tax due for a taxable year under this Part. The tables do not apply to an individual who files a return under section 443(a)(1) of the Code for a period of less than 12 months due to a change in the individual's annual accounting period or to an estate or trust. (2013-316, s. 1.1(d); 2013-316, s. 1.2(a); 2015-241, s. 32.16(c); 2017-57, s. 38.1(a); 2021-180, s. 42.1(a).)
