Sales tax calculator · 2026
The North Carolina (NC) state sales tax rate is 4.75%. Local jurisdictions can add up to 2.75%, making the maximum combined rate 7.50%. The exact rate depends on the city or county of purchase. Most counties combine to 6.75–7.25%; transit counties (Mecklenburg, Wake, Durham) levy an extra 0.5% transit tax
State rate: 4.75% · max combined: 7.50%
NC rate used
4.75%
Sales tax
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Total price
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Sales tax is a consumption tax imposed on the sale of goods and certain services. In North Carolina, the state rate is 4.75%. Counties and cities may add additional local sales taxes of up to 2.75%, making the total rate in some areas as high as 7.50%.
Sales Tax Formula
Tax Amount = Purchase Price × (4.75% ÷ 100)
Total Price = Purchase Price + Tax Amount
With local tax: Total Price = Purchase Price × (1 + 0.075)
Example Calculation
A $100 purchase in North Carolina:
Sales tax = $100 × 4.75% = $4.75
Total = $104.75
North Carolina's combined rate is 6.75% for most counties (4.75% state + 2% county). Major transit counties (Mecklenburg/Charlotte, Wake/Raleigh, Durham) add an extra 0.5% transit tax, bringing them to 7.25%.
| City | Combined rate | Notes |
|---|---|---|
| Charlotte | 7.25% | Mecklenburg County — 4.75% state + 2% county + 0.5% CATS transit |
| Raleigh | 7.25% | Wake County — 4.75% state + 2% county + 0.5% transit |
| Greensboro | 6.75% | Guilford County — 4.75% + 2% |
| Durham | 7.25% | Durham County — 4.75% state + 2% county + 0.5% transit |
| Winston-Salem | 7.00% | Forsyth County — 4.75% + 2.25% |
| Fayetteville | 6.75% | Cumberland County — 4.75% + 2% |
| Cary | 7.25% | Wake County (same as Raleigh) |
| Wilmington | 7.00% | New Hanover County — 4.75% + 2.25% |
| High Point | 6.75% | Guilford County |
| Concord | 6.75% | Cabarrus County — 4.75% + 2% |
| Asheville | 7.00% | Buncombe County — 4.75% + 2.25% |
| Gastonia | 6.75% | Gaston County — 4.75% + 2% |
| Chapel Hill | 7.25% | Orange County — 4.75% + 2.5% |
| Apex | 7.25% | Wake County |
| Huntersville | 7.25% | Mecklenburg County |
Rates as of 2026. Always verify with the North Carolina Department of Revenue before filing.
Most tangible personal property is subject to sales tax in North Carolina. Services may or may not be taxable — North Carolina, like most states, exempts most services.Common exemptions and special rates include groceries, prescription drugs, and clothing (rules vary by state).
Out-of-state sellers may need to collect North Carolina sales tax if they have economic nexus in the state. Most states now require remote sellers with over $100,000 in sales or 200 transactions to register and collect sales tax (South Dakota v. Wayfair, 2018). If you sell products to NC customers, check whether you need to register with the North Carolina Department of Revenue.
The NC state sales tax rate is 4.75% as of 2026. Local jurisdictions may add up to 2.75%, so your actual rate depends on where the purchase is made. The combined maximum rate in North Carolina is 7.50%.
If you have physical presence (store, office, warehouse) in North Carolina, you must collect sales tax. If you sell online to NC customers and exceed economic nexus thresholds (typically $100K in sales or 200 transactions), you must also collect. Register with the North Carolina Department of Revenue for a sales tax permit.
North Carolina generally does not tax services, though there are exceptions such as. Examples include telecommunications, cable TV, and fabricated product labor. Check with a tax professional for your specific service.
Multiply the purchase price by 4.75% (state rate). For example, a $100 purchase = $4.75 tax, total $104.75. In North Carolina, you may need to add local taxes depending on the city or county of sale. Use our calculator above for any amount.
North Carolina's combined rate is 6.75% for most counties (4.75% state + 2% county). Major transit counties (Mecklenburg/Charlotte, Wake/Raleigh, Durham) add an extra 0.5% transit tax, bringing them to 7.25%.