North Carolina DOR Releases 2025 Income Tax Withholding Tables, Instructions for Employers

The North Carolina Department of Revenue (DOR) released its 2025 Income Tax Withholding Tables and instructions for employers. The DOR notes that: 1) because of Session Law 2023-134, the individual income tax rate for tax year 2025 will be 4.25 percent; and 2) an exemption from withholding has been added to Form NC-4 EZ for enrolled members of a federally recognized Indian tribe who meet the requirements set forth in G.S. 105-153(b)(6). [N.C. Dep’t of Revenue, 2025 Income Tax Withholding Tables and Instructions for Employers, 11/01/24]

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