North Carolina sales tax rates
| State rate | 4.75% | The 15th lowest of 51 |
|---|---|---|
| Average local rate | 2.35% | Cities, counties and districts |
| Average combined rate | 7.10% | The 22nd highest of 51 |
Rates as of July 1, 2026, from the Tax Foundation. The local average is weighted by population, so your city or county can be higher or lower. Check the North Carolina revenue department for the exact rate at an address.
Sales tax on common prices in North Carolina
Tax and total at the average combined rate of 7.1%, plus the total at the 4.75% state rate alone, for places without a local tax.
| Price | Sales tax | Total | State rate only |
|---|---|---|---|
| $10.00 | $0.71 | $10.71 | $10.48 |
| $20.00 | $1.42 | $21.42 | $20.95 |
| $25.00 | $1.78 | $26.78 | $26.19 |
| $50.00 | $3.55 | $53.55 | $52.38 |
| $100.00 | $7.10 | $107.10 | $104.75 |
| $200.00 | $14.20 | $214.20 | $209.50 |
| $500.00 | $35.50 | $535.50 | $523.75 |
| $1,000.00 | $71.00 | $1,071.00 | $1,047.50 |
| $2,500.00 | $177.50 | $2,677.50 | $2,618.75 |
| $5,000.00 | $355.00 | $5,355.00 | $5,237.50 |
How to work out North Carolina sales tax
Multiply the price by the rate as a decimal. At 7.1%, a $100.00 purchase has $100.00 × 0.071 = $7.10 of tax, so you pay $107.10. To get the price before tax out of a receipt, divide by 1 plus the rate: a total of $100.00 was $93.37 before tax.
North Carolina compared with neighboring states
Average combined rates in the states that border North Carolina, with the tax on a $100.00 purchase.
| State | State rate | Combined | Tax on $100 |
|---|---|---|---|
| Virginia | 5.30% | 5.77% | $5.77 |
| South Carolina | 6.00% | 7.49% | $7.49 |
| Georgia | 4.00% | 7.56% | $7.56 |
| Tennessee | 7.00% | 9.61% | $9.61 |
| North Carolina | 4.75% | 7.10% | $7.10 |
Shopping a sale? The discount calculator gives the price after the markdown, which is the amount sales tax is charged on. Eating out, the tip and split calculator adds the tip, which many people base on the total before tax.
Frequently asked questions
What is the sales tax rate in North Carolina?
The state rate is 4.75%. Local taxes add 2.35% on average, for an average combined rate of 7.1%. Your exact rate depends on the city, county and district where you buy.
How much is the sales tax on $100.00 in North Carolina?
At the average combined rate of 7.1%, the tax on $100.00 is $7.10, for a total of $107.10. At the 4.75% state rate alone it would be $4.75.
How does North Carolina compare with its neighbors?
Average combined rates in the neighboring states: Virginia 5.77%, South Carolina 7.49%, Georgia 7.56%, Tennessee 9.61%. North Carolina averages 7.1%.