North Carolina 2025 Tax Rates
2025 North Carolina Taxes
Employee Withholding Requirements
Withholding Method
: Formula- Total Standard Deduction: $12,750 for Single/Married/Surviving Spouse and $19,125 for Head of Household for 2025
- Withholding allowance: $2,500 for 2025
Supplemental Wage / Bonus Rate
: 4.35% for 2025- Register as an employer on the North Carolina Department of Revenue website
Employee's Withholding Tax Exemption Certificate
: Form NC-4
North Carolina State Unemployment Insurance (SUI)
North Carolina Wage Base
: $32,600 for 2025North Carolina new employer rate
: 1.0% for 2025- Get your unemployment insurance rate: North Carolina UI agency website
North Carolina State Disability Insurance (SDI)
- None
North Carolina Family Leave Insurance (FLI)
- None
Local Taxes
- None
North Carolina Minimum Wage
North Carolina Minimum Wage
: $7.25 per hour (inherits the federal minimum wage requirement. State either has no minimum wage law or is lower than Federal minimum wage).
North Carolina State Labor Laws
North Carolina Termination Pay
:- Employee is fired — pay next regular payday
- Employee quits — pay next regular payday
North Carolina New Hire Reporting
- North Carolina State Directory of New Hires
P.O. Box 90369
East Point, GA 30364-0369 - Phone: 888-514-4568
- Fax: 866-257-7005
Remit Withholding for Child Support to
- NC Child Support Centralized Collections
P.O. Box 900012
Raleigh, N.C. 27675-9012 - Phone: 800-992-9457
North Carolina Reciprocal States
- None
These free resources should not be taken as tax or legal advice. Content provided is intended as general information. Tax regulations and laws change and the impact of laws can vary. Consult a tax advisor, CPA or lawyer for guidance on your specific situation.