How North Carolina withholds on a bonus
North Carolina withholds a separately paid bonus at 4.09% for 2026: the state's flat 3.99% income tax rate plus the 0.1 point the Department of Revenue adds to all withholding rates so that fewer filers are under-withheld. On a $10,000 bonus the percentage method withholds $2,200 federal, $620 Social Security, $145 Medicare and $409 North Carolina, leaving $6,626. There are no local income taxes in North Carolina.
Because the rate is flat, the aggregate method changes North Carolina's line only marginally and raises the federal line to about $2,700 for a $60,000 earner paid every two weeks. The $12,750 standard deduction has been consumed by salary, so a bonus is taxed at 3.99% on the return, and the extra 0.1 point withheld ($10 on $10,000) returns with the rest of the refund.
What the withholding means for your North Carolina return
North Carolina's withholding runs slightly above its tax by design, so the state line on a bonus produces a small refund, $10 per $10,000, while the federal side returns roughly $750 on that bonus for a $60,000 earner whose marginal federal rate is 12% to 22%. South Carolina, Virginia and Georgia residents who earn a bonus in North Carolina are withheld for North Carolina and credit it at home. The North Carolina paycheck calculator shows the marginal rates for any salary. Allowances on Form NC-4 do not reduce the 4.09% withheld from a separately paid bonus; they apply only when the bonus is combined with regular wages.