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Verified April 2026

North Carolina Sales Tax Rate 2026: State and Local Guide

Review North Carolina state and local sales tax rates, county pages, permit steps, filing links, tax holidays, forms, and official department resources.

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Combined Rate

7.000%

Current combined sales tax rate shown for this page.

State Portion

4.800%

Base state sales tax component in the rate breakdown.

Local Portion

0.000%

County, city, and special district tax combined.

Focus

Rate, filing, nexus, and official links

North Carolina department of revenue resources and lookup references.

State Rate

4.800%

Base state sales tax rate.

Average Combined

2.30%

Average combined state and local rate.

Maximum Local

2.80%

Highest combined local rate shown in current guidance.

County Pages

91

County-level sales tax pages in the current location index.

Official Links

4

Forms, filing tools, lookup pages, and research links.

Source: North Carolina Department of Revenue and imported official state files. Last updated April 2026.

State Rate Breakdown

North Carolina state and local sales tax benchmark

Rate Components

State, county, city, and special district sales tax breakdown

Combined 7.000%
Component Rate
North Carolina State Sales Tax 4.800%
Combined Sales Tax Rate 7.000%
Tax on a $100 purchase at this rate: $7.00

Average Local Rate

2.30%

Average local

Highest Local Rate

2.80%

Highest local

Nexus Threshold

$100,000

Registration trigger

County Directory

Browse North Carolina sales tax rates by county

Select a county to open a detailed page with combined tax rates, ZIP code samples, nearby local comparisons, permit steps, exemptions, offices, and official state resources.

Highest rate counties

Swain 16.100% Graham 10.100% Macon 9.100%

Alexander

7.100%

State 4.800% plus local add-ons.

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Alleghany

7.100%

State 4.800% plus local add-ons.

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Anson

7.100%

State 4.800% plus local add-ons.

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Ashe

7.100%

State 4.800% plus local add-ons.

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Avery

6.800%

State 4.800% plus local add-ons.

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Bertie

7.100%

State 4.800% plus local add-ons.

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Bladen

6.900%

State 4.800% plus local add-ons.

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Brunswick

6.800%

State 4.800% plus local add-ons.

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Buncombe

7.100%

State 4.800% plus local add-ons.

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Burke

6.800%

State 4.800% plus local add-ons.

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Cabarrus

N/A

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Caldwell

6.900%

State 4.800% plus local add-ons.

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Carteret

6.800%

State 4.800% plus local add-ons.

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Caswell

7.000%

State 4.800% plus local add-ons.

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Catawba

7.100%

State 4.800% plus local add-ons.

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Chatham

7.100%

State 4.800% plus local add-ons.

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Chowan

6.800%

State 4.800% plus local add-ons.

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Clay

7.100%

State 4.800% plus local add-ons.

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Craven

6.900%

State 4.800% plus local add-ons.

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Cumberland

7.100%

State 4.800% plus local add-ons.

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Currituck

6.800%

State 4.800% plus local add-ons.

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Dare

6.800%

State 4.800% plus local add-ons.

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Davidson

7.100%

State 4.800% plus local add-ons.

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Davie

6.800%

State 4.800% plus local add-ons.

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Duplin

7.100%

State 4.800% plus local add-ons.

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Durham

7.600%

State 4.800% plus local add-ons.

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Edgecombe

7.100%

State 4.800% plus local add-ons.

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Forsyth

7.100%

State 4.800% plus local add-ons.

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Gaston

7.100%

State 4.800% plus local add-ons.

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Gates

6.800%

State 4.800% plus local add-ons.

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Graham

10.100%

State 4.800% plus local add-ons.

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Granville

6.800%

State 4.800% plus local add-ons.

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Greene

7.100%

State 4.800% plus local add-ons.

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Guilford

6.900%

State 4.800% plus local add-ons.

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Halifax

7.100%

State 4.800% plus local add-ons.

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Harnett

7.100%

State 4.800% plus local add-ons.

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Haywood

N/A

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Henderson

6.800%

State 4.800% plus local add-ons.

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Hoke

N/A

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Hyde

6.800%

State 4.800% plus local add-ons.

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Iredell

6.900%

State 4.800% plus local add-ons.

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Jackson

8.300%

State 4.800% plus local add-ons.

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Johnston

6.800%

State 4.800% plus local add-ons.

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Jones

7.100%

State 4.800% plus local add-ons.

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Lee

7.100%

State 4.800% plus local add-ons.

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Lenoir

7.100%

State 4.800% plus local add-ons.

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Lincoln

7.100%

State 4.800% plus local add-ons.

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Macon

9.100%

State 4.800% plus local add-ons.

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Martin

7.100%

State 4.800% plus local add-ons.

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McDowell

6.900%

State 4.800% plus local add-ons.

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Mecklenburg

7.300%

State 4.800% plus local add-ons.

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Mitchell

6.800%

State 4.800% plus local add-ons.

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Montgomery

7.100%

State 4.800% plus local add-ons.

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Moore

7.100%

State 4.800% plus local add-ons.

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Nash

6.900%

State 4.800% plus local add-ons.

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New Hanover

7.100%

State 4.800% plus local add-ons.

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Northampton

6.800%

State 4.800% plus local add-ons.

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Onslow

7.100%

State 4.800% plus local add-ons.

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Orange

7.600%

State 4.800% plus local add-ons.

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Pamlico

6.800%

State 4.800% plus local add-ons.

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Pasquotank

N/A

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Pender

7.000%

State 4.800% plus local add-ons.

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Perquimans

7.000%

State 4.800% plus local add-ons.

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Person

7.400%

State 4.800% plus local add-ons.

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Pitt

7.100%

State 4.800% plus local add-ons.

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Polk

6.900%

State 4.800% plus local add-ons.

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Randolph

7.100%

State 4.800% plus local add-ons.

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Richmond

6.900%

State 4.800% plus local add-ons.

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Robeson

7.100%

State 4.800% plus local add-ons.

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Rockingham

7.100%

State 4.800% plus local add-ons.

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Rowan

7.100%

State 4.800% plus local add-ons.

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Rutherford

7.100%

State 4.800% plus local add-ons.

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Sampson

7.100%

State 4.800% plus local add-ons.

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Scotland

6.800%

State 4.800% plus local add-ons.

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Stanly

7.100%

State 4.800% plus local add-ons.

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Stokes

7.000%

State 4.800% plus local add-ons.

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Surry

7.100%

State 4.800% plus local add-ons.

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Swain

16.100%

State 4.800% plus local add-ons.

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Transylvania

6.900%

State 4.800% plus local add-ons.

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Tyrrell

6.800%

State 4.800% plus local add-ons.

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Union

N/A

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Vance

6.800%

State 4.800% plus local add-ons.

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Wake

7.300%

State 4.800% plus local add-ons.

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Warren

6.800%

State 4.800% plus local add-ons.

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Washington

7.100%

State 4.800% plus local add-ons.

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Watauga

6.900%

State 4.800% plus local add-ons.

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Wayne

7.000%

State 4.800% plus local add-ons.

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Wilkes

7.100%

State 4.800% plus local add-ons.

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Wilson

6.800%

State 4.800% plus local add-ons.

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Yadkin

6.900%

State 4.800% plus local add-ons.

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Yancey

6.800%

State 4.800% plus local add-ons.

View details

Official State Resources

North Carolina sales tax forms, e-file, lookup, and agency links

Sales Tax Holidays

North Carolina tax holiday calendar and eligible items

2025

No Sales Tax Holiday in 2025

No Sales Tax Holiday in 2025

Taxability Matrix

Recent North Carolina taxability updates

NC Taxability Matrix Library of Definitions 2024

NCTM2024

Open update

NC Taxability Matrix Library of Definitions 2023.1

NCTM202301

Open update

NC Taxability Matrix Library of Definitions 2023

NCTM2023

Open update

NC Taxability Matrix Library of Definitions 2022

NCTM2022

Open update

NC Taxability Matrix Library of Definitions 2021

NCTM202100

Open update

NC Taxability Matrix 2019.1

NCTM201901

Open update

NC Taxability Matrix 2019

NCTM201900

Open update

NC Taxability Matrix 2018

NCTM201800

Open update

NC Taxability Matrix 2017.1

NCTM201701

Open update

NC Taxability Matrix 2017

NCTM201700

Open update

FAQ

North Carolina sales tax questions

1

What is the North Carolina state sales tax rate?

The current state-level rate shown in our tax rate table is 4.800%. Local county, city, and special district taxes can push the combined rate higher.

2

How many official sales tax resources are available for North Carolina?

We currently surface 4 imported official resource links for North Carolina, including forms, agency research links, e-file portals, registration links, and lookup tools.

3

Does North Carolina have economic nexus rules?

Yes. The current state guideline shows a sales threshold of $100,000 and 200 transactions before many remote sellers need to register and collect tax.

4

Where can I find holidays, forms, and taxability updates for North Carolina?

This page includes imported sales tax holidays, official state forms, e-file links, research links, and recent taxability matrix updates when those rows exist in the database.