North Carolina Constitutional Amendment — Maximum Income Tax Rate of 3.5%

Ballot measure · November 3, 2026

What it does
Constitutional amendment to keep the State income tax rate from being raised higher than three and one-half percent (3.5%).
A YES vote means
The constitutional cap on the state income tax rate would be lowered to 3.5%.
A NO vote means
The constitutional cap on the state income tax rate would stay at its current level (7%).
Needed to pass
A simple majority
Put on the ballot by
the Legislature

Official text: source

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Quick answers

What does a YES vote on North Carolina Constitutional Amendment mean?
The constitutional cap on the state income tax rate would be lowered to 3.5%.
What does a NO vote on North Carolina Constitutional Amendment mean?
The constitutional cap on the state income tax rate would stay at its current level (7%).
How many votes does North Carolina Constitutional Amendment need to pass?
A simple majority
Should I vote yes or no on North Carolina Constitutional Amendment?
SpectrumVote doesn't endorse anyone or tell you how to vote. Read what a YES and a NO vote each do, and the official text, then decide based on what you want to happen.
When is the vote?
The general election is Tuesday, November 3, 2026. Early voting and mail-ballot deadlines vary by state; check your state or county election office.

Not sure how to decide? Read our nonpartisan guide to the North Carolina ballot.