1031 Exchange North Carolina


Capital Gains Rates

State Rate
Local Rate
Combined Rate

Income Tax Rates

Single Filer

Rates   Brackets
5.75% > $0

Married Filing Jointly

Rates   Brackets
5.75% > $0

Standard Deduction

Single Couple
$7,500 $15,000

Personal Exemption

Single Couple Dependent
n.a. n.a. n.a.

Additional State Capital Gains Tax Information for North Carolina

The Combined Rate accounts for Federal, State, and Local tax rate on capital gains income, the 3.8 percent Surtax on capital gains and the marginal effect of Pease Limitations (which results in a tax rate increase of 1.18 percent).

Additional State Income Tax Information for North Carolina

North Carolina has a flat income tax rate of 5.75% of federal taxable income through 2016; Beginning in 2017, that rate will decrease to 5.499%.

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Tax data per Tax Foundation as of January 1, 2016. Last Updated February 11, 2017.

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