State and Local Taxes
State of North Carolina Personal Income Tax
For more detailed information about personal income tax, please visit the North Carolina Department of Revenue.
| NC Personal Income Tax | |
|---|---|
| Personal Exemption | $1,150 |
| Standard Deduction | |
| Married, Filing Jointly | $6,000 |
| Qualifying Widow(er) | $6,000 |
| Head of Household | $4,400 |
| Single | $3,000 |
| Married, Filing Separately | $3,000 |
| Tax Rates (2009 Tax Year) | Income | Tax Rate |
|---|---|---|
| Married, Filing Jointly and | $0 - $21,250 | 6% |
| Qualifying Surviving Spouses | $21,250 - $100,000 | $1,275 + 7% of amount over $21,250 |
| $100,000 + | $6,787.50 + 7.75% of amount over $100,000 | |
| Head of Household | $0 - $17,000 | 6% |
| $17,000 - $80,000 | $1,020 + 7% of amount over $17,000 | |
| $80,000 + | $5,430 + 7.75% of amount over $80,000 | |
| Single | $0 - $12,750 | 6% |
| $12,750 - $60,000 | $765 + 7% of amount over $12,750 | |
| $60,000 + | $4,072.50 + 7.75% of amount over $60,000 | |
| Married, Filing Separately | $0 - $10,625 | 6% |
| $10,625 - $50,000 | $637.50 + 7% of amount over $10,625 | |
| $50,000 + | $3,393.75 + 7.75% of amount over $50,000 | |
| Sales and Use Tax | 7.75% | (5.75% - State of NC, 2.0% - Wake County) |
|
2009 Property Tax Rates |
|
|
County Rate |
|
|
Wake County |
.534% |
|
Municipal Rates |
|
|
Apex |
.34% |
|
Cary |
.33% |
|
Fuquay-Varina |
.385% |
|
Garner |
.49% |
|
Holly Springs |
.415% |
|
Knightdale |
.40% |
|
Morrisville |
.3665% |
|
Raleigh |
.3735% |
|
Rolesville |
.42% |
|
Wake Forest |
.51% |
|
Wendell |
.41% |
|
Zebulon |
.50% |
Property taxes are assessed by combining the county rate with the municipal rate. Unincorporated areas of the county are assessed using only the county rate. In lieu of a municipal rate, there are some special districts that are assessed different rates.
|
Special Districts |
|
|
Research Triangle Park (RTP) |
.036% |
|
Raleigh (Downtown) |
.0786% |
| Hillsborough Street | .10% |
|
Wake Forest (WMD) Downtown Service District |
.14% |
|
2009 Vehicle Decal Fees |
|
|
Apex |
$5.00 |
|
Cary |
$15.00 |
|
Fuquay-Varina |
$5.00 |
|
Garner |
$15.00 |
|
Holly Springs |
$10.00 |
|
Knightdale |
$15.00 |
|
Morrisville |
$5.00 |
|
Raleigh |
$25.00 |
|
Rolesville |
$10.00 |
|
Wake Forest |
$5.00 |
|
Wendell |
$5.00 |
|
Zebulon |
$5.00 |
Wake County also assesses a $20 yearly recycling fee.
The Wake County Fire Tax District includes all unincorporated areas of the county and the town of Wendell. The Fire Tax rate is set at .1%.