⏰ This entry is due for review. Information may not reflect the latest regulations.
Taxes
NC
NC Corporate Income Tax
North Carolina imposes a 2.5% corporate income tax on net income attributable to North Carolina, phasing down toward 0% by 2030 under legislation enacted in 2021. C corporations file Form CD-405 with the Department of Revenue. North Carolina uses a single sales factor for apportionment.
Official Source:
NC Department of Revenue
Always verify current information directly with this agency.