Rates verified January 2026 · Source: North Carolina Dept. of Revenue

North Carolina Sales Tax Calculator 2026

Charlotte 7.25% · Raleigh 7.25% · Durham 7.5% · NC base 4.75%

North Carolina has a 4.75% state sales tax. Every county adds a uniform 2% county rate, making the minimum 6.75% statewide. Some counties add transit taxes — Charlotte and Raleigh are 7.25%, Durham is 7.5%. Groceries are taxed at a reduced 2% state rate.

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Educational tool only — not tax advice. Confirm rates before filing or pricing for customers.

North Carolina combined rates by city — 2026 reference

  • Charlotte
    Mecklenburg County · State 4.75% + County 2% + Transit 0.5%
    7.25%
  • Raleigh
    Wake County · State 4.75% + County 2% + Transit 0.5%
    7.25%
  • Durham
    Durham County · State 4.75% + County 2% + Transit 0.75%
    7.5%
  • Greensboro
    Guilford County · State 4.75% + County 2%
    6.75%
  • Winston-Salem
    Forsyth County · State 4.75% + County 2% + Special 0.25%
    7%
  • Fayetteville
    Cumberland County · State 4.75% + County 2%
    6.75%
  • Cary
    Wake County · State 4.75% + County 2% + Transit 0.5%
    7.25%
  • Wilmington
    New Hanover County · State 4.75% + County 2%
    6.75%
  • High Point
    Guilford County · State 4.75% + County 2%
    6.75%
  • Chapel Hill
    Orange County · State 4.75% + County 2% + Transit 0.75%
    7.5%
  • Asheville
    Buncombe County · State 4.75% + County 2% + Special 0.25%
    7%
  • Concord
    Cabarrus County · State 4.75% + County 2% + Transit 0.25%
    7%

ZIP and district rules can differ. Verify on North Carolina Dept. of Revenue.

State rate: 4.75%
Avg combined: 6.99%
Economic nexus: $100,000 in sales OR 200 transactions in North Carolina
Filing: Monthly, Quarterly, or Annual

How North Carolina Sales Tax Works

North Carolina's 4.75% state rate plus a uniform 2% county addition creates a predictable baseline of 6.75% across all 100 counties. Some counties add transit or special district taxes on top. Mecklenburg (Charlotte) and Wake (Raleigh) add 0.5% for 7.25%. Durham adds 0.75% for 7.5%. Most other NC counties stay at base 6.75%.

NC Grocery Tax

North Carolina taxes groceries at a reduced 2% state rate. Restaurant meals and prepared food are taxed at the full general rate. Local county taxes also apply on groceries in most counties.

Often taxable in North Carolina

  • General merchandise
  • Electronics
  • Clothing
  • Restaurant meals
  • Prepared food

Common exemptions

  • Groceries taxed at reduced 2% state rate
  • Prescription drugs exempt
  • Medical equipment
  • Agricultural items

North Carolina sales tax — frequently asked questions

What is the North Carolina sales tax rate in 2026?

NC state rate is 4.75%. Every county adds 2%. Some add transit taxes. Charlotte and Raleigh are 7.25%, Durham is 7.5%, most other counties are 6.75%.

Does North Carolina tax groceries?

Yes, but at a reduced 2% state rate instead of the full 4.75%. Local taxes may also apply on food.

What is the Charlotte NC sales tax rate?

Charlotte (Mecklenburg County) is 7.25% — 4.75% state + 2% county + 0.5% Charlotte Area Transit System (CATS) transit tax.

Why is Durham sales tax higher than Charlotte?

Durham's transit addition is 0.75% vs Mecklenburg's 0.5%, bringing Durham to 7.5% vs Charlotte's 7.25%.

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Disclaimer: Rates are for informational and educational purposes and may be incomplete or outdated. Always verify with the official North Carolina revenue authority or a qualified professional before filing or making business decisions.