North Carolina · North Carolina Department of Revenue
North Carolina sales tax rates by city
- State base rate
- 4.75%
- Lowest combined
- 7%
- Highest combined
- 7.25%
- Metros stacked
- 3
Quick answer
The North Carolina state sales tax rate is 4.75%. Local jurisdictions add their own increments, so combined rates in covered North Carolina metros run from 7% to 7.25%, averaging 7.167%. Rates shown are as published for January 1, 2026.
Cities in North Carolina
Combined rate with the state share separated out.
| City | County | Local share | Combined |
|---|---|---|---|
| Charlotte | Mecklenburg County | 2.5% | 7.25% |
| Raleigh | Wake County | 2.5% | 7.25% |
| Greensboro | Guilford County | 2.25% | 7% |
North Carolina taxability rules
What is taxed matters as much as the rate.
North Carolina counties
County-level rollups for the metros we cover.
How North Carolina administers sales tax
Rates are published by the North Carolina Department of Revenue. Because local jurisdictions set their own increments, the correct rate depends on the delivery address rather than the seller's location for most remote sales. Confirm the current rate with the agency before filing — local increments frequently change on quarterly boundaries.