North Carolina Bonus Tax Calculator
Data compiled and maintained by Edmond Daher · Updated 2026-08-02
North Carolina bonus tax calculator
In North Carolina, a bonus is ordinary income — the slice that vanishes on payday is withholding, not a higher tax rate. North Carolina adds a flat 4.09% on top of the 22% federal prepayment and FICA. Run your numbers to see the "now" withholding next to the "at tax time" total, and how much comes back or is still owed. Everything runs in your browser.
Quick answer: a separately paid bonus in North Carolina is withheld at a flat 22% for federal income tax plus 4.09% for North Carolina, plus 7.65% FICA. Treat it as money on account. The real tax is your marginal rate, reconciled on your return; the tool above shows the gap either way.
Estimate only, not tax advice — terms.
North Carolina bonus withholding at $5,000, $25,000 and $100,000
Three bonuses — $5,000, $25,000, $100,000 — and what North Carolina withholds from each on a $70,000 salary:
| Bonus | Federal | North Carolina | FICA | Total | % of bonus |
|---|---|---|---|---|---|
| $5,000 | $1,100 | $205 | $383 | $1,687 | 33.7% |
| $25,000 | $5,500 | $1,023 | $1,913 | $8,435 | 33.7% |
| $100,000 | $22,000 | $4,090 | $7,650 | $33,740 | 33.7% |
The % shifts as Social Security stops at the wage base; the income-tax portion still trues up when you file.
Worked example: a $14,000 North Carolina bonus at a $47,000 salary
Take a single filer in North Carolina earning $47,000 who gets a $14,000 bonus on its own check:
- Off the top: $4,724 disappears at payday — $3,080 federal, $573 North Carolina, and $1,071 FICA — so roughly $9,276 actually reaches you, a 33.7% cut.
- At tax time: the bonus's actual income tax works out near $2,239 (federal $1,680 + North Carolina $559) — and FICA is the same $1,071 as before.
- The gap: the flat 22% over-shoots your real rate by about $1,414, so that much is a refund later. FICA ($1,071) stays either way — it's a real tax.
Example single-filer numbers from the calculator above; your own refund or bill shifts with your total income and filing status.
Is North Carolina's a flat 4.09% bonus rate a "bonus tax"? No
A bonus doesn't trigger a different tax — just a flat withholding up front. When you file, it's folded into your income and taxed at your marginal rate through the normal brackets. When 22% overshoots your rate you're refunded; when it undershoots, the balance is due. On the $14,000 example below, roughly $1,414 is over-withheld and comes back to you at filing. Set aside the 7.65% FICA — that part is owed for good and never refunds.
How North Carolina bonus withholding stacks up against South Carolina, Virginia and Tennessee
A single filer earning $70,000 who gets a $10,000 bonus, in North Carolina and neighboring South Carolina, Virginia and Tennessee:
| State | Bonus method | State withheld | Total withheld |
|---|---|---|---|
| North Carolina | flat 4.09% | $409 | $3,374 |
| South Carolina | aggregate method | $663 | $3,628 |
| Virginia | flat 5.75% | $575 | $3,540 |
| Tennessee | no state income tax | $0 | $2,965 |
Each total adds the flat federal 22%, the state amount, and FICA; single-filer estimates that true up at filing time.
North Carolina bonus withholding, piece by piece
Federal: a flat 22% prepayment. Paid on its own check, a bonus has federal income tax withheld at a flat 22% (IRS Publication 15). A mandatory 37% hits supplemental pay beyond $1,000,000 a year; neither figure is a special "bonus" rate, both are withholding defaults.
North Carolina keeps it simple: 4.09%. A separately paid bonus is subject to one flat state rate in North Carolina, 4.09% (NCDOR Form NC-30). This 4.09% is deliberately distinct from the 3.99% flat income-tax rate.
The 7.65% is real. FICA — Social Security up to the wage base, plus 1.45% Medicare (and 0.9% more above $200,000) — is owed at exactly the rate it's withheld. So FICA reads identically in both columns of the calculator; only the income-tax withholding settles up at filing.
For your regular salary rather than a bonus, use the North Carolina paycheck calculator.
North Carolina bonus tax FAQ
Is North Carolina's 4.09% bonus rate the same as its income tax rate?
No. The flat income tax is 3.99%, but the supplemental withholding rate is a distinct 4.09% (NC-30, 2026).
Does my North Carolina bonus ever come back at tax time?
The income-tax part can. If the flat 22% over-withheld relative to your real marginal rate, the excess is refunded; if you're a high earner above 22%, you pay more. FICA is never refunded.
What is the North Carolina bonus tax rate in 2026?
North Carolina withholds 4.09% on a separately paid bonus, on top of the flat 22% federal rate (37% above $1,000,000/yr) and 7.65% FICA. That's withholding, not your final tax.
Is a North Carolina bonus taxed differently from my salary?
Not in the end. It may be withheld differently (a flat rate up front), but at filing a bonus is taxed exactly like the rest of your income, at your marginal rate.
Bonus tax calculators near North Carolina
North Carolina paycheck calculator · all state bonus tax calculators →
Sources
- IRS Publication 15 (2026) — Supplemental Wages (flat 22% / 37% above $1M)
- North Carolina supplemental rate: NCDOR Form NC-30 (Web 11-25), 2026 Withholding Tables, Sections 12 and 27