North Carolina Sales Tax Calculator 2026

Calculate sales tax in North Carolina. North Carolina has a 4.75% state sales tax rate; local taxes bring the average combined rate to 7.1%. Based on current NC rates.

By Konstantin Iakovlev · Updated October 19, 2026 · Methodology

$
%
Groceries (food for home)
Clothing

Total Tax

$7.10

Total with Tax

$107.10

Combined Rate

7.100%

Tax Breakdown

State Tax (4.75%)$4.75
Local Tax (2.35%)$2.35
Total Sales Tax$7.10
Total with Tax$107.10

Disclaimer: This calculator is for informational purposes only and does not constitute tax, financial, or legal advice. Results are estimates based on the information you provide and current rates. Always consult a qualified tax professional or financial advisor for advice specific to your situation.

North Carolina Sales Tax Guide

North Carolina's statewide sales tax rate is 4.75%, but the number you actually pay at the register is almost always higher. Every county adds a local sales tax, generally 2% to 2.75% and 3.5% in Mecklenburg County since July 1, 2026, which pushes combined rates into the 6.75% to 8.25% range depending on where you shop. The North Carolina Department of Revenue sets the state portion and collects on behalf of the counties, so a purchase in Charlotte's Mecklenburg County rings up at a different total than one in a county that only tacks on the minimum local rate.

Not everything is taxed at that combined rate. Most prescription drugs are exempt, and qualifying groceries bought to prepare at home are exempt from the 4.75% state rate but pay a flat 2% local rate in every county, with no state, transit or other local tax on top. Prepared and restaurant meals are fully taxable, and a few localities add a separate prepared-food tax on top. The piece shoppers most often miss is use tax: when you buy from an out-of-state seller that doesn't charge North Carolina tax, you technically owe the equivalent use tax directly to the Department of Revenue, reportable on your D-400 return.

North Carolina Sales Tax Details (2026)

State Sales Tax Rate 4.75%
Local Sales Taxes Yes, 2.35% on average
Average Combined Rate 7.1% (Tax Foundation, midyear 2026)
Local Tax Note Counties add local sales taxes of 2-3.5%, for combined rates of 6.75-8.25% (Mecklenburg since July 1, 2026)
State Income Tax 3.99% (flat)
Avg. Property Tax Rate 0.62%

Official Sources:

North Carolina Sales Tax FAQ

What is the total sales tax rate in North Carolina?
The state rate is 4.75%, and counties add local sales taxes of roughly 2% to 3.5%, producing combined rates between 6.75% and 8.25% (Mecklenburg County since July 1, 2026). Because the local piece varies by county, the exact total depends on where the sale happens, not where you live. Retailers collect the combined rate and remit it to the North Carolina Department of Revenue.
Are groceries taxed in North Carolina?
Qualifying groceries meant to be prepared at home are exempt from the 4.75% state sales tax, which keeps basic food spending lighter than for general merchandise. They do pay a flat 2% local rate in every county, whatever the county's general rate, while prepared or restaurant meals are taxed at the full combined rate plus any local prepared-food tax. Candy, soft drinks, and dietary supplements are generally treated as taxable rather than exempt groceries.
Do I owe use tax on online or out-of-state purchases?
Yes. If you buy a taxable item from a seller that doesn't collect North Carolina sales tax, you owe the equivalent use tax directly to the state, and you report it on your D-400 income tax return. Large online retailers now collect North Carolina tax automatically, so the obligation most often surfaces on purchases from smaller out-of-state sellers or items brought in from another state.
Are prescription drugs and medical items exempt?
Prescription drugs are exempt from North Carolina sales tax, as are certain medical devices and supplies sold on prescription. Over-the-counter medications bought without a prescription are generally taxable at the combined rate. The exemption is meant to keep necessary medical costs out of the sales-tax base, and pharmacies apply it automatically at checkout.

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