2026 tax year · North Carolina
Quarterly tax calculator for North Carolina
A $50,000 1099 year in North Carolina means about $2,190 to the IRS and $417 to the state, four times a year.
Switching state opens that state's page.
Line 24 of your prior 1040, unlocks the prior-year safe harbor.
Above $150,000 the prior-year target rises to 110%.
Enter what you expect to earn and press Calculate to see each payment.
The North Carolina payment schedule on $50,000
A single filer with $50,000 of net 1099 profit, taking the standard deduction and paying 90% of this year's liability:
| Due | Income earned | To the IRS | To North Carolina |
|---|---|---|---|
| April 15, 2026 | Jan 1 - Mar 31 | $2,190 | $417 |
| June 16, 2026 | Apr 1 - May 31 | $2,190 | $417 |
| September 15, 2026 | Jun 1 - Aug 31 | $2,190 | $417 |
| January 15, 2027 | Sep 1 - Dec 31 | $2,190 | $417 |
| Year | $8,759 | $1,669 | |
The North Carolina side of each payment
North Carolina taxes the same 1099 profit at a flat 3.99%, so a second payment goes to the state each quarter, about $417 on the $50,000 example, against $1,854 of North Carolina income tax for the year.
The 2026 dataset carries the federal 1040-ES dates but not state-specific due dates, so confirm North Carolina's schedule and voucher with its tax agency, several states do not match the federal calendar exactly.
What each quarter costs at three income levels in North Carolina
A single filer taking the standard deduction, at three levels of net profit. The federal column moves with the self-employment tax and the federal brackets; the North Carolina column moves with North Carolina's own rules, so the two do not scale together. Use the calculator above for the other filing statuses:
| Net 1099 profit | Per quarter to the IRS | Per quarter to North Carolina | Effective rate |
|---|---|---|---|
| $25,000 | $923 | $209 | 20.1% |
| $50,000 | $2,190 | $417 | 23.2% |
| $100,000 | $5,032 | $834 | 26.1% |
Staying inside the safe harbor
Payments are required once you expect to owe $1,000 or more, which the $50,000 example above does, at $11,586 for the year. Two targets avoid a penalty and you need only the lower; the hub explains both routes and the penalty.
What the rate alone doesn't tell you about North Carolina
On the 2026 rate itself: final reduction in phased plan. Rate was 4.25% in 2025.
What a quarter costs in the states North Carolina borders
On $50,000, North Carolina charges $1,995 of state income tax. Of the 4 states it borders, Tennessee is the lightest at nothing at all and Virginia the most expensive at $2,618, a spread of $2,618 on the same income.
| State | State tax per quarter | vs North Carolina |
|---|---|---|
| Tennessee | No income tax | −$449 a quarter |
| South Carolina | $369 | −$80 a quarter |
| Georgia | $584 | +$135 a quarter |
| Virginia | $589 | +$140 a quarter |
- Tennessee has no income tax at all, so the same work done there costs $1,995 less in state tax than it does in North Carolina.
- South Carolina would take $356 less, $1,639 against North Carolina's $1,995.
- Georgia would take $600 more, $2,595 against North Carolina's $1,995.
- Virginia would take $623 more, $2,618 against North Carolina's $1,995.
What this schedule assumes
- Single filer, standard deduction, net 1099 profit after expenses, no W-2 withholding.
- Four equal payments rather than annualised income.
- North Carolina due dates are not in the 2026 dataset, the dates shown are the federal ones.
North Carolina quarterly tax questions
How much should I send each quarter in North Carolina?
On $50,000 of net 1099 profit as a single filer, about $2,190 to the IRS plus roughly $417 to North Carolina. That is 90% of this year's liability, split four ways.
Does North Carolina use the same due dates as the IRS?
North Carolina requires its own estimated payments, but the 2026 dataset carries only the federal 1040-ES dates (April 15, 2026, June 16, 2026, September 15, 2026, January 15, 2027). Confirm North Carolina's own schedule with its tax agency before assuming they line up.