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South Dakotaworking 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)
Since South Dakota has no income tax, you won't face double taxation. However, if you physically work in North Carolina, you may owe North Carolina income tax (Flat 4.25% (2025), 3.99% (2026)) and need to file a nonresident North Carolina return.
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 South Dakota · Cross-State Work
- South Dakota → New York
- South Dakota → Ohio
- South Dakota → Oklahoma
- South Dakota → Oregon
- South Dakota → Pennsylvania
Moving to North Carolina from elsewhere · Cross-State Work
South Dakota → North Carolina in other topics
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, 2026
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.