North Carolina Sales Tax (2026)
North Carolina's state sales tax is 4.75%, and the average combined rate with local taxes is 7.1%.
North Carolina sales tax at a glance
| State rate | 4.75% |
|---|---|
| Average local rate | 2.35% |
| Average combined rate | 7.1% |
| Highest local add-on | 3.5% |
| Groceries | Exempt from 4.75% state tax; 2% local rate applies |
| Clothing | Taxable |
| Vehicles | 3% highway use tax on retail value at titling (max $250 if titled to the owner in another state 90+ days; $2,000 cap for commercial Class A/B and RVs) |
Sales tax on common purchases (7.1%)
| Price | Tax | Total |
|---|---|---|
| $20 | $1.42 | $21.42 |
| $100 | $7.10 | $107.10 |
| $500 | $35.50 | $535.50 |
| $1,000 | $71.00 | $1071.00 |
| $30,000 | $2130.00 | $32130.00 |
2026 changes
- 2026-07-01: Mecklenburg County added a 1% local tax (combined 8.25%)
Sources: taxfoundation.org · ncdor.gov · ncdor.gov · ncleg.gov
Frequently asked questions
What is the sales tax rate in North Carolina?
The state rate is 4.75%. With local taxes, the average combined rate is 7.1%, and local add-ons can reach 3.5%.
Are groceries taxed in North Carolina?
Exempt from 4.75% state tax; 2% local rate applies
Is clothing taxed in North Carolina?
Taxable
How are car purchases taxed in North Carolina?
3% highway use tax on retail value at titling (max $250 if titled to the owner in another state 90+ days; $2,000 cap for commercial Class A/B and RVs)