Disclaimer: All rates and figures on this page are estimates for general informational purposes only and are not financial, tax, or legal advice. Sales tax rates change and vary by city, county, and the type of item purchased. Verify current rates with the North Carolina Department of Revenue before relying on these figures, and consult a qualified tax professional for specific guidance.
Calculate sales tax on any purchase in North Carolina. The state sales tax rate is 4.75%, and when combined with the average local rate of 2.35%, the total average in North Carolina comes to 7.10%. Actual rates vary by city and county.
North Carolina Sales Tax Rates
- State Rate
- 4.75%
- Avg Local Rate
- 2.35%
- Combined Average
- 7.10%
Quick Reference
North Carolina's flat individual income tax dropped to 3.99% for 2026, down from 5.25% in 2022.
State income tax: 3.99% top rate
How North Carolina's Sales Tax Stacks Up
At 7.1% combined (state plus average local), North Carolina's sales tax ranks 22nd-highest nationally — above the national median of 7%.
The 4.75% state rate does most of the work in North Carolina, with local jurisdictions adding an average of 2.35%.
Combined state-plus-local averages nearby: Georgia (7.56%); South Carolina (7.49%); Tennessee (9.61%); Virginia (5.77%). Virginia has the lowest nearby rate at 5.77%.
North Carolina Sales Tax Table
Quick reference for common purchase amounts at the 7.10% combined average rate:
| Purchase Price | Sales Tax | Total |
|---|---|---|
| $10 | $0.71 | $10.71 |
| $25 | $1.77 | $26.77 |
| $50 | $3.55 | $53.55 |
| $100 | $7.10 | $107.10 |
| $250 | $17.75 | $267.75 |
| $500 | $35.50 | $535.50 |
| $1,000 | $71.00 | $1071.00 |
| $2,500 | $177.50 | $2677.50 |
| $5,000 | $355.00 | $5355.00 |
Understanding North Carolina Sales Tax
Sales tax in North Carolina is collected at the point of sale on most tangible goods and some services. The state portion of 4.75% is uniform statewide, while local jurisdictions may add their own rates, averaging 2.35% across the state. Certain items like groceries and prescription medications may be exempt or taxed at reduced rates.
When budgeting in North Carolina, remember that sales tax affects your purchasing power. With a median home value of $296,200 and a property tax rate of 0.78%, understanding all taxes helps you make informed financial decisions.
What Is and Is Not Taxed in North Carolina
Unprepared groceries are exempt from North Carolina state sales tax — exempt from the 4.75% state rate but subject to a 2% local food tax.
Prescription medicines are exempt in North Carolina, as they are in every state that levies a sales tax; over-the-counter drugs and most medical supplies are treated separately and are frequently taxable.
Out-of-state sellers must register and collect North Carolina tax once they cross the state's economic nexus threshold, a rule that follows from the 2018 Supreme Court decision in South Dakota v. Wayfair. Below that threshold, the buyer technically owes use tax instead.