North Carolina SALT Cap Calculator
For NC filers at the flat rate.
The short answer: At the scenario numbers below, the OBBBA SALT deduction is $8,500 — about $2,040 back at a 24% rate ($78 per biweekly paycheck).
⚠️ This calculator provides estimates for informational and educational purposes only. It is not tax advice. Results are based on the One Big Beautiful Bill Act (OBBBA) and IRS Schedule 1-A. Consult a qualified tax professional for your specific situation.
Your State's Slice of the $40,000 Cap
NC's flat tax plus Research Triangle property taxes put itemizers past the old cap.
- • Flat income tax + property tax → SALT up to $40,000
- • Phase-out above $500,000 MFJ MAGI
- • Vehicle property tax counts toward SALT
Worked Example
A Charlotte/Raleigh MFJ household, $290,000 MAGI: about $13,000 income tax plus $5,500 property tax.
- • Deductible amount: $8,500
- • Federal income tax savings: $2,040 (at the 24% marginal rate)
- • Per biweekly paycheck: $78
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Frequently Asked Questions
Does NC vehicle property tax count for SALT?
Yes — the annual vehicle property tax is a deductible personal property tax.
Did OBBBA help NC filers?
Yes — the cap rose from $10,000 to $40,000 (2025–2029) for itemizers, subject to the MAGI phase-out.