Live in Georgia, work in North Carolina
No reciprocity: you file a nonresident return in the work state and pay its tax. Your home state gives a credit for that tax, so you pay the home state only if its tax is higher.
State income tax: $4,242 a year
Living in Georgia and working in North Carolina, you'd pay about $4,242 in state income tax on $100,000 of wages.
No reciprocity: you file a nonresident return in the work state and pay its tax. Your home state gives a credit for that tax, so you pay the home state only if its tax is higher.
State tax at different salaries
| Wages | To NC | To GA | Total | If you worked in GA |
|---|---|---|---|---|
| $50,000 | $1,486 | $260 | $1,747 | $1,747 |
| $75,000 | $2,484 | $510 | $2,994 | $2,994 |
| $100,000 | $3,481 | $760 | $4,242 | $4,242 |
| $150,000 | $5,476 | $1,260 | $6,737 | $6,737 |
| $250,000 | $9,466 | $2,260 | $11,727 | $11,727 |
Single filer, all wages earned in North Carolina, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- Ask your employer to withhold North Carolina tax. If Georgia's tax is higher, withhold the difference for Georgia too (or make estimated payments) to avoid an underpayment penalty.
- File the North Carolina nonresident return first, then claim the credit for taxes paid to another state on your Georgia resident return.
- Keep a record of the days you work in each state, especially if you sometimes work from home.
Frequently asked questions
Do I pay North Carolina income tax if I live in Georgia?
Yes. North Carolina taxes wages earned there by nonresidents. On $100,000 that's about $3,481.
Do I have to file taxes in both Georgia and North Carolina?
Usually yes: a nonresident return in North Carolina and a resident return in Georgia, where you claim a credit for the tax paid to North Carolina. File the North Carolina return first.
Will I be taxed twice?
Not on the same state-level wages. Georgia credits the tax you pay North Carolina, so your total is about $4,242 on $100,000, compared with $4,242 if you also worked in Georgia. Local city or county taxes may still apply.
Related
- Live in North Carolina, work in Georgia
- Moving from Georgia to North Carolina
- Moving from North Carolina to Georgia
- Live in Georgia, work in Alabama
- Live in Georgia, work in Florida
- Live in Georgia, work in South Carolina
- Live in Georgia, work in Tennessee
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.