North Carolina State and Local Taxes

To access individual state and local taxes, click on the corresponding state below:

North Carolina State Taxes

Department of Revenue

My North Carolina Taxes - Online Payments

North Carolina Business Taxes

Entity Registration

Sales Tax

Sales Tax Overview

Taxability Information

Tax Rate Information

Filing Frequency and Due Date Information

Sales Tax Forms

Corporate Income & Franchise Tax

Filing Information
(Including Due Dates, Extension Information,Tax Rates, and FAQs)

General Information Regarding NC Modifications to Federal Taxable Income

Franchise Tax Information
(Including Due Dates and Tax Rates)

Corporate Income Tax Forms

Pass Through Entities

Pass Through Entity Tax Guidance

Composite Information
(In S-Corporation instructions)

Withholding Information

Property Tax

Property Tax Overview

Real & Personal Property Description

Property Tax: Counties

Property Tax Rates

Personal Property Tax Forms

North Carolina Individual Taxes

Income Tax

Filing Information
(Including Due Dates, Extension Information, Tax Rates, and FAQs)

Individual Income Tax Forms