Among states imposing a traditional corporate income tax rate by state, North Carolina offers the lowest rate at 2.5% in 2026 — down from 3.0% in 2025. North Carolina continues reducing this rate annually toward 0% by 2030. Specifically, combined with the federal rate, North Carolina corporations face a 23.5% combined burden — among the most competitive in the nation. Consequently, North Carolina has become one of the most actively targeted states for corporate relocation and new facility decisions in BermudaFin’s client base. Furthermore, North Carolina’s 0% target by 2030 creates a multi-year income deferral planning opportunity. Deferring $10M of North Carolina income from 2026 to 2030 saves the full state tax amount — currently $250,000 at the 2.5% rate.