North Carolina Sales Tax Rates and Fees 2025
North Carolina has a 4.75% state sales tax rate. Local taxes range from 2% – 2.75%, bringing the combined rate to 6.75% – 7.5%.
North Carolina Sales Tax Overview
| Tax Component | Rate |
|---|---|
| State Sales Tax | 4.75% |
| Local Tax Range | 2% – 2.75% |
| Combined Rate Range | 6.75% – 7.5% |
Registration and Filing Fees
| Fee Type | Amount |
|---|---|
| Sales Tax Registration | FREE |
| Late Filing Penalty | Varies by state law |
| Late Payment Interest | Varies by state law |
Tax Sourcing Rules
North Carolina uses destination-based sourcing. This determines which rate you charge based on where the transaction occurs or where goods are delivered.
Use the NC Department of Revenue rate lookup tool at ncdor.gov to find exact rates by address.
Related North Carolina Guides
Sales Tax Permit
Step-by-step registration guide.
DOR Contact
NC Department of Revenue contact info.
Ready to register? Learn about our North Carolina filing assistance service for guided help with your sales tax application.
Disclaimer: Rates may change. For official current rates, visit ncdor.gov.