North Carolina keeps sales tax simpler than many states: the rate is set by county, so every store in the same county charges the same general rate. The state portion is 4.75%, and county and transit taxes bring the total to between 6.75% and 8.25%, according to the North Carolina Department of Revenue.
The short version
- State rate: 4.75%. Combined county rates: 6.75% to 8.25%.
- 50 counties are at 6.75% and 46 at 7%.
- Highest: Mecklenburg County (Charlotte), 8.25%, after an extra 1% local tax took effect July 1, 2026.
- Durham and Orange counties are 7.5%, and Wake County 7.25%, including a 0.5% transit tax.
Rates for major cities
| City | County | Combined rate |
|---|---|---|
| Charlotte | Mecklenburg | 8.25% |
| Durham | Durham | 7.5% |
| Chapel Hill | Orange | 7.5% |
| Raleigh | Wake | 7.25% |
| Winston-Salem | Forsyth | 7% |
| Fayetteville | Cumberland | 7% |
| Wilmington | New Hanover | 7% |
| Asheville | Buncombe | 7% |
| Greenville | Pitt | 7% |
| Lumberton | Robeson | 7% |
| Greensboro | Guilford | 6.75% |
All 100 counties are on our local sales tax page.
How the rate is built
- State: 4.75% everywhere.
- County: 2% in every county; 50 counties stop there (6.75% total), and 46 add another 0.25% (7%).
- Transit: Durham, Orange, Wake and Mecklenburg add a 0.5% transit tax.
- Mecklenburg: an additional 1% local tax took effect July 1, 2026, bringing it to 8.25%.
The Department of Revenue notes that these rates don’t include prepared-meal taxes that some local governments charge, so a restaurant bill can carry a little more.
What it adds to a purchase
| Purchase | 6.75% | 7% | 8.25% (Charlotte) |
|---|---|---|---|
| $50 | $53.38 | $53.50 | $54.13 |
| $200 | $213.50 | $214.00 | $216.50 |
| $1,000 | $1,067.50 | $1,070.00 | $1,082.50 |
Example
Jamal in Concord (Cabarrus County, 7%) is buying a $1,000 refrigerator. Picking it up at a store in Charlotte means paying Mecklenburg’s 8.25%, or $82.50 in tax. Delivered to his home in Cabarrus County, it would be 7%, or $70. North Carolina generally taxes a delivered item at the rate where it is delivered.
Groceries in North Carolina
Food bought for home consumption is taxed at a lower rate than general merchandise in North Carolina. Prepared food and restaurant meals are taxed at the full combined rate. Check the Department of Revenue for the current food rate before budgeting.
Use our sales tax calculator with your county’s rate, or see the North Carolina sales tax page.
More counties people search for
| County | Includes (examples) | Combined rate |
|---|---|---|
| Cabarrus | Concord | 7% |
| Gaston | Gastonia | 7% |
| Onslow | Jacksonville | 7% |
| Catawba | Hickory, Newton | 7% |
| Union | Monroe | 6.75% |
| Johnston | Smithfield, Clayton | 6.75% |
| Iredell | Statesville, Mooresville | 6.75% |
| Alamance | Burlington, Graham | 6.75% |
| Brunswick | Leland, Southport | 6.75% |
Living near a county line
Because rates are set by county, the store you pick can change the tax. Someone living in Union County (6.75%) who shops in Charlotte pays Mecklenburg’s 8.25% at the register, 1.5 percentage points more. On $400 of household shopping a month, that is $6 a month, or $72 a year, for the same items.
Checking the current rate
The Department of Revenue publishes the current rate for every county and announces changes ahead of time, as it did for Mecklenburg’s July 1, 2026 increase. Our county pages are re-checked each quarter.
