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North Carolina · November 3, 2026 general election · Statewide ballot measure

Constitutional amendment: what your vote means

Income tax rate cap. On every North Carolina ballot. Official sources checked October 22, 2026.

Constitutional amendment · Legislatively referred constitutional amendment

Income tax rate cap

Official ballot title (quoted exactly)

Constitutional amendment to keep the State income tax rate from being raised higher than three and one-half percent (3.5%).

Ballot question as set out in the session law and listed by the State Board of Elections.

A YES vote means:

The constitutional maximum income tax rate would drop from 7% to 3.5%, starting with taxable years beginning on or after January 1, 2027.

A NO vote means:

The constitutional maximum income tax rate would stay at 7%.

What it would change

  • Who is affected: people and businesses that pay North Carolina income tax, and the state budget.
  • Where: Article V, Section 2(6) of the North Carolina Constitution.
  • The rule that personal exemptions and deductions be allowed so only net incomes are taxed stays in place.
  • Applies to taxable years beginning on or after January 1, 2027.
  • Fiscal impact: No official fiscal statement accompanies this amendment on the ballot or in the Legislative Services Officer’s summary. The cap limits how high future income tax rates, and the revenue they raise, could go.

Who supports it and who opposes it

These lists come from official campaign filings (registered committees) and public endorsements, each linked to its source. They are not complete, and SaveYourState does not endorse anyone listed. Lists checked October 30, 2026.

Who supports it

Not yet compiled

Who opposes it

Official sources

SaveYourState is independent and nonpartisan, not a government site, and does not take positions on ballot measures. This explainer describes effects only, using the official ballot title, explanatory statement, full text, and fiscal impact statement. If anything here differs from those documents, the official documents control.