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Georgiaworking inNorth Carolina
Standard — file nonresident return if onsite
North Carolina
Work State Tax Rate
Flat 4.25% (2025), 3.99% (2026)
Withholding Starts
Day 1
Law Last Updated
Jan 1, 2026
Employee Obligations (Which Returns YOU Must File)
If you physically work in North Carolina, file a nonresident North Carolina return (tax rate: Flat 4.25% (2025), 3.99% (2026)). Then file your Georgia return and claim the Form 500 Schedule 1 credit so you don't get taxed twice on the same income.
Employer Obligations (What Your Employer Must Withhold & Remit)
Register for withholding and unemployment from day 1. Unemployment applies to the first $31,400 of wages.
Related guides
More from Georgia · Cross-State Work
- Georgia → Colorado
- Georgia → Connecticut
- Georgia → District of Columbia
- Georgia → Delaware
- Georgia → Florida
Moving to North Carolina from elsewhere · Cross-State Work
Employee/Individual Tax Source: https://www.ncdor.gov/taxes-forms/individual-income-tax/individual-income-filing-requirements
Employer/Withholding Source: https://www.ncdor.gov/taxes-forms/withholding-tax
Row last reviewed: May 7, 2026Home state credit form: Form 500 Schedule 1
This is general information, not tax or legal advice. Laws change frequently. Always consult a licensed CPA or tax attorney for your specific situation. All information researched as of March 21, 2026.