North Carolina take-home pay

TY2026 rate is 3.99% per NC General Statute §105-153.7 as amended by Session Law 2023-134 (phase-down from 4.25% in TY2025). NC-30 (Web 11-25) page 1 confirms the 3.99% individual income tax rate; the 4.09% figure in the NC-30 withholding tables (pages 17–20) is a withholding-side construct (3.99% + 0.10% buffer for paycheck-by-paycheck rounding) that does not appear on Form D-400. Standard deductions per §105-153.5(a)(1): single/MFS $12,750, MFJ $25,500, HoH $19,125 (= 1.5× single). Child Deduction per §105-153.5(a1) — income-phased, $3,000 per qualifying child at the lowest AGI band, dropping in $500 steps to $0 above $70,000 single / $140,000 MFJ. Qualifying surviving spouse is treated identically to MFJ under §105-153.5; QSS filers should select MFJ in the calculator. NC has no local income tax authority and no state-administered disability insurance. S437 (Middle Class Momentum Act) proposed standard deduction increases ($12,750 → $13,000 single, $25,500 → $26,000 MFJ) effective TY2026 but was not enacted as of NC-30 (Web 11-25); statutory values held.