1031 Exchange North Carolina
North Carolina Opportunity Zones

Capital Gains Rates

State Rate 4.25%

Local Rate 0.00%

Deduction None

Combined Rate 29.50%

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.

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Source: Tax Foundation State Individual Tax Rates and Brackets for 2020 as of March 2020

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