North Carolina Bonus Tax Calculator 2026
North Carolina withholds a flat 4.09% from a bonus in 2026 — slightly above the 3.99% income tax rate.
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4.09% in 2026
NC-30, the Department of Revenue's Income Tax Withholding Tables and Instructions for Employers for 2026, gives employers two methods for supplemental wages when tax is withheld from regular pay: "(a) Withhold a flat 4.09 percent, or (b) Add the supplemental and regular wages for the most recent payroll period this year," figure the tax on the total and withhold the remainder from the bonus. If no North Carolina tax was withheld from regular wages, method (b) is required. At 4.09%, a $5,000 bonus carries $204.50 and an $8,000 bonus $327.20.
A tenth of a point above the tax rate
The same publication notes that the individual income tax rate for tax year 2026 is 3.99%, and the regular withholding tables are built on it. The supplemental rate is set 0.10 percentage point higher, so a flat-rate bonus is slightly over-withheld for North Carolina — about $5 per $5,000 — and the excess returns at filing. Federal withholding is the bigger variable: aggregation turns the federal line from $1,100.00 into $1,166.31 on the standard example.
| Rule | Flat 4.09% on supplemental wages (2026) |
|---|---|
| Valid through | December 31, 2026 |
| Documents | NC-30 Income Tax Withholding Tables and Instructions for Employers (2026) (2026) |
| Agency | North Carolina Department of Revenue |
| Federal income tax | −$1,100.00 |
| Social Security | −$310.00 |
| Medicare | −$72.50 |
| North Carolina income tax | −$204.50 |
| Net | $3,313.00 |