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 (2010 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 | 6.75% | (4.75% - State of NC, 2.0% - Wake County) |
| 2010 Property Tax Rates | |
| Wake County Rate | $0.534 per $100 |
| City of Raleigh Rate | $0.3735 per $100 |
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) | .03714% |
| 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 | $10.00 |
| Raleigh | $30.00 |
| 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 .08%.