State tax rates and rules for income, sales, gas, property, cigarette, and other taxes that impact middle-class families. Go to the Kiplinger Tax Map North Carolina Add to State Compare List | View List View State Compare List (0) selected | Compare up to 5 The Bottom Line Mixed Tax Picture The Tar Heel State has been shaking up its tax structure, switching out graduated income tax brackets for a flat tax (with a rate of 5.25%) and capturing more services with its sales tax. Property taxes are on the low side. Income Tax Range North Carolina has a flat rate of 5.25% of state taxable income. Sales Tax 4.75% state levy. Localities can add as much as 2.75%, and the average combined rate is 6.98%, according to the Tax Foundation.Groceries: Exempt from state tax, but 2% local tax may applyClothing: TaxableMotor Vehicles: Exempt from ordinary sales tax, but taxable under special 3% highway-use taxPrescription Drugs: Exempt Real Property Taxes In North Carolina, the median property tax rate is $773 per $100,000 of assessed home value. Motor Fuel Taxes Gasoline: 36.35¢ per gallon. Diesel: 36.35¢ per gallon. Sin Taxes Cigarettes: $0.45 per packOther tobacco products: 12.8% of the wholesale priceVapor products: $0.05 per mlBeer: $0.62 per gallonWine: $1 per gallonLiquor: $14.58 per gallonLiquor tax is an estimate by the Distilled Spirits Council of the United States and published by the Tax Foundation. Annual Car Taxes and Fees An annual vehicle property tax based on the car's age and value is imposed. County and municipal/district tax rates apply. Estate and Inheritance Taxes No estate or inheritance tax.