North Carolina Sales Tax Rates 2026 | 6.972% Average

North Carolina Sales Tax Overview

As of 2026, North Carolina has an average combined sales tax rate of 6.972%, with rates ranging from 6.75% to 7.5% depending on your specific location. The state's sales tax is administered by the North Carolina Department of Revenue. North Carolina has a statewide base rate plus county add-ons. With 1080 tracked jurisdictions, the actual rate you pay depends on a combination of state, county, and city-level taxes applied to your zip code.

The sales tax in North Carolina is composed of multiple layers. The state sets a base rate that applies uniformly across all jurisdictions. On top of this, individual counties and cities may add their own surcharges. This layered system means that the rate you pay can vary significantly even within the same state. For example, the lowest rate in North Carolina is 6.75% while the highest reaches 7.5% — a spread of 0.75%.

North Carolina Tax Examples (Average Rate)

$25 meal $1.74 tax

$100 purchase $6.97 tax

$500 electronics $34.86 tax

$1,000 appliance $69.72 tax

* Based on average rate of 6.972%. Actual tax depends on your zip code.

Top Jurisdictions in North Carolina

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MECKLENBURG COUNTY NASCAR HALL OF FAME TAX 28075

7.25%

HUNTERSVILLE 28078

7.25%

MECKLENBURG COUNTY NASCAR HALL OF FAME TAX 28079

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MATTHEWS 28104

7.25%

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7.25%

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7.25%

MECKLENBURG COUNTY NASCAR HALL OF FAME TAX 28107

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Business Compliance in North Carolina

Businesses operating in North Carolina are required to register for a sales tax permit, collect the correct rate at the point of sale, and remit taxes on a regular filing schedule (monthly, quarterly, or annually depending on volume). Failure to collect and remit the correct amount can result in penalties, interest, and audit exposure from the state revenue department. If you sell online, be aware that economic nexus laws may also require collection in North Carolina if your sales exceed certain thresholds.

Frequently Asked Questions

What is the average sales tax rate in North Carolina?

The average combined sales tax rate in North Carolina is 6.972% as of 2026. This includes state, county, and local taxes.

What is the highest sales tax rate in North Carolina?

The highest combined sales tax rate in North Carolina is 7.5% in ORANGE CO TR (27231).

What is the lowest sales tax rate in North Carolina?

The lowest combined sales tax rate in North Carolina is 6.75% in BERMUDA RUN (27006).

How many tax jurisdictions does North Carolina have?

North Carolina has 1080 tracked tax jurisdictions in our database. Each jurisdiction may have a different combined rate due to varying county and city taxes.

Does North Carolina charge sales tax on groceries?

Sales tax rules for groceries vary by state. In many states, unprepared food and grocery items are exempt or taxed at a reduced rate. Check with the North Carolina revenue department for specific exemption details, as rules can change annually.

How do I calculate sales tax in North Carolina?

To calculate sales tax in North Carolina, look up your specific zip code to find the exact combined rate. Multiply the purchase price by that rate. For example, at the average rate of 6.972%, a $100 purchase would incur $6.97 in tax.

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