NC
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1078 ZIP Codes Indexed
Streamlined Sales Tax (SST) Member
North Carolina Sales Tax Rates 2026 - State & Local Guide
Comprehensive 2026 sales tax guide for North Carolina (NC). Current state base rate is 4.75% with combined local rates ranging up to 8.25%.
⚡ Direct Tax Answer & Key Takeaway
The statewide base sales tax rate in North Carolina (NC) is 4.75% in 2026. Local county and city taxes can increase total combined rates up to 8.25%, with a statewide average combined rate of 7.02%.
Base State Rate
4.75%
Average Local Rate
7.02%
Maximum Combined
8.25%
Indexed Cities
756
Cities & Jurisdictions in North Carolina
| City | County | Combined Sales Tax Rate | Action |
|---|---|---|---|
| View Tax Rates → |
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No matching cities or counties found.
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📋 State Tax Rules & Compliance Guide (North Carolina)
Sourcing Rule
Destination-based
Groceries & Food
Exempt (0% Tax)
Clothing & Apparel
Taxable at standard rate
SaaS & Digital Goods
Non-Taxable
Economic Nexus Threshold
$100,000 in sales or 200 separate transactions
Official Tax Authority
North Carolina Department of Revenue ↗
🏛️ Counties in North Carolina
Alamance County
11 ZIPs →
Alexander County
3 ZIPs →
Alleghany County
1 ZIPs →
Anson County
6 ZIPs →
Ashe County
3 ZIPs →
Avery County
5 ZIPs →
Beaufort County
7 ZIPs →
Bertie County
6 ZIPs →
Bladen County
7 ZIPs →
Brunswick County
8 ZIPs →
Buncombe County
16 ZIPs →
Burke County
9 ZIPs →
Cabarrus County
9 ZIPs →
Caldwell County
4 ZIPs →
Camden County
2 ZIPs →
Carteret County
11 ZIPs →
Caswell County
2 ZIPs →
Catawba County
8 ZIPs →
Chatham County
6 ZIPs →
Cherokee County
3 ZIPs →
Chowan County
1 ZIPs →
Clay County
1 ZIPs →
Cleveland County
14 ZIPs →
Columbus County
12 ZIPs →
County
240 ZIPs →
Craven County
10 ZIPs →
Cumberland County
16 ZIPs →
Currituck County
3 ZIPs →
Dare County
12 ZIPs →
Davidson County
9 ZIPs →
Davie County
3 ZIPs →
Duplin County
10 ZIPs →
Durham County
17 ZIPs →
Edgecombe County
5 ZIPs →
Forsyth County
34 ZIPs →
Franklin County
4 ZIPs →
Gaston County
15 ZIPs →
Gates County
2 ZIPs →
Graham County
2 ZIPs →
Granville County
5 ZIPs →
Greene County
4 ZIPs →
Guilford County
42 ZIPs →
Halifax County
8 ZIPs →
Harnett County
8 ZIPs →
Haywood County
6 ZIPs →
Henderson County
13 ZIPs →
Hertford County
6 ZIPs →
Hoke County
1 ZIPs →
Hyde County
3 ZIPs →
Iredell County
7 ZIPs →
Jackson County
7 ZIPs →
Johnston County
12 ZIPs →
Jones County
3 ZIPs →
Lee County
4 ZIPs →
Lenoir County
5 ZIPs →
Lincoln County
5 ZIPs →
Macon County
3 ZIPs →
Madison County
3 ZIPs →
Martin County
8 ZIPs →
McDowell County
3 ZIPs →
Mecklenburg County
69 ZIPs →
Mitchell County
2 ZIPs →
Montgomery County
5 ZIPs →
Moore County
11 ZIPs →
Nash County
13 ZIPs →
New Hanover County
15 ZIPs →
Northampton County
8 ZIPs →
Onslow County
6 ZIPs →
Orange County
8 ZIPs →
Pamlico County
8 ZIPs →
Pasquotank County
2 ZIPs →
Pender County
4 ZIPs →
Perquimans County
2 ZIPs →
Person County
2 ZIPs →
Pitt County
15 ZIPs →
Polk County
3 ZIPs →
Randolph County
9 ZIPs →
Richmond County
7 ZIPs →
Robeson County
15 ZIPs →
Rockingham County
8 ZIPs →
Rowan County
13 ZIPs →
Rutherford County
9 ZIPs →
Sampson County
10 ZIPs →
Scotland County
5 ZIPs →
Stanly County
10 ZIPs →
Stokes County
5 ZIPs →
Surry County
5 ZIPs →
Swain County
2 ZIPs →
Transylvania County
2 ZIPs →
Tyrrell County
1 ZIPs →
Union County
9 ZIPs →
Vance County
4 ZIPs →
Wake County
57 ZIPs →
Warren County
3 ZIPs →
Washington County
3 ZIPs →
Watauga County
4 ZIPs →
Wayne County
10 ZIPs →
Wilkes County
6 ZIPs →
Wilson County
10 ZIPs →
Yadkin County
4 ZIPs →
Yancey County
1 ZIPs →
❓ Frequently Asked Questions
Key questions and answers regarding sales tax rates, exemptions, and compliance.