Although residents of North Carolina pay both income and capital gains taxes at the state level, a single rate created by law in 2013 simplifies the process of calculating taxes. As of 2017, there's only one tax bracket -- the rate levied is a flat 5.499 percent -- and the rate applies to wages and all other income, including capital gains.
In North Carolina, there's no general exemption set -- all of the gain is included in income and subject to tax.(pocketsense.com/capital-tax-laws-north-carolina)
