North Carolina 1099 Self-Employment Tax Calculator

North Carolina has a flat 3.99% income tax rate. Estimate your self-employment tax, federal and North Carolina state tax, effective rate, and quarterly payment amounts below.

Tax year 2026Last updated September 18, 2026

Total estimated tax

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Effective rate

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Take-home

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Set aside per $1

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Self-employment tax: —
Federal income tax: —
State income tax: —

Quarterly payment vouchers

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Estimates for tax year 2026, for informational purposes only — not tax advice. California's 2026 brackets haven't been published yet, so the most recent confirmed prior-year schedule is used as a placeholder; figures for New York, Ohio, Georgia, Virginia, Arizona, Massachusetts, Utah, Vermont, Maine, Mississippi, Missouri, Colorado, Connecticut, Delaware, Idaho, New Mexico, Oklahoma, and Oregon are drawn from secondary sources pending direct confirmation against the state's own published schedule. Consult a tax professional before filing.

North Carolina self-employment tax, explained

North Carolina's flat rate keeps stepping down each year by statute — 4.5% in 2024, 4.25% in 2025, and 3.99% in 2026 — so freelancers estimating quarterly payments should use the current year's lower rate, not an old one.

Self-employment (SE) tax is the same everywhere — 15.3% of 92.35% of your net profit, split between Social Security (12.4%, up to the annual wage base) and Medicare (2.9%, uncapped). What changes by state is the income tax layer on top: North Carolina has a flat 3.99% income tax rate, applied to your taxable income after federal deductions. For filing status, North Carolina's tax applies at the same flat rate to every filing status, since it's a single rate rather than brackets.

North Carolina state tax at different income levels

Computed directly from North Carolina's actual 2026 tax structure — a single filer with no other income and no expenses, at increasing levels of net 1099 profit:

Net profit	North Carolina state tax	Effective state rate
$50,000	$969	1.9%
$100,000	$2,453	2.5%
$150,000	$3,936	2.6%
$250,000	$6,990	2.8%

North Carolina worked example

A single freelancer in North Carolina with $75,000 in net 1099 income and no other income:

Self-employment tax: $10,597
Federal income tax: $4,898
North Carolina state income tax: $1,711
Total tax: $17,206 (about 22.9% effective rate)
Take-home: $57,794
Quarterly estimated payment: $3,871 per quarter

Try your own numbers in the calculator above — your actual income, expenses, and filing status will change these figures.

Frequently asked questions

What is the North Carolina state income tax rate for 1099 income?

North Carolina has a flat 3.99% income tax rate. Its tax applies at the same flat rate to every filing status, since it's a single rate rather than brackets. See the "North Carolina self-employment tax, explained" section above for how it applies to your specific numbers.

How is self-employment tax calculated?

Self-employment tax is 15.3% of your net self-employment earnings (92.35% of net profit): 12.4% Social Security up to the annual wage base, plus 2.9% Medicare on all net earnings. If your combined income exceeds the Additional Medicare Tax threshold for your filing status, an extra 0.9% applies above that threshold.

What's the difference between self-employment tax and income tax?

Self-employment tax funds Social Security and Medicare — it's the self-employed equivalent of the payroll taxes an employer would otherwise split with you. Federal (and state) income tax is separate, calculated on your taxable income after deductions like the standard deduction and the QBI deduction.

Other South states

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