State Compare

North Carolina: Taxes, Laws and Population

The facts that distinguish North Carolina from other states, each with its source and the date it applies to.

Facts

Top personal income tax rate (tax year 2026)
3.99% flat
State sales tax rate
Right-to-work law
Yes since 1947
Source: National Conference of State Legislatures, as of December 2023
Permitless (constitutional) carry
No The legislature passed permitless concealed carry (S.B. 50) in 2025; the governor vetoed it and, as of July 2026, the House had not completed an override vote. Status after that was not confirmed.
Voter ID at the polls
Photo ID required
Private school choice program
Yes Opportunity Scholarships and ESA+ School choice in North Carolina ›
Governor's party
Legislature
Republican (both chambers)

Where a source line says "unverified", the figure comes from a compiler or news report and has not been checked against the state's own page. Party control is as of October 6, 2026, before the November 2026 elections.

Related

Sources: Tax Foundation: state income and sales tax rates, National Conference of State Legislatures: right to work, voter ID, partisan composition, State revenue departments (Georgia, South Carolina, West Virginia). Updated November 8, 2026.