Business Resources

Contact:

Economic Development

General Inquiries910-893-7524
dhtaylor@harnett.org

Taxes

Harnett County enjoys a competitive tax environment, making Harnett County favorable for business and industry. Harnett County’s property tax rate is 75 cents per $100 property valuation. Properties located in the county’s municipalities pay the municipal tax in addition to the county tax, as well as any special taxes that may apply. Here's a list of the current municipal tax rates

The corporate income tax rate for North Carolina is 4 percent for 2016.

The personal income tax rate is 5.75 percent for 2016.

The franchise tax is levied on franchises every year. The rate is $1.50 per $1,000 of the largest of the following: (1) capital stock, surplus and undivided profits, (2) 55 percent of appraised ad valorem tax value of all tangible property in North Carolina, (3) actual investment in tangible property in North Carolina.

Renewable energy, recycling equipment, equipment mandated by OSHA and equipment to reduce hazardous waste have special provisions under North Carolina's tax laws. See the N.C. Department of Revenue website for more information.

Automobiles are taxed 3 percent (up to $1,500) for the Highway Use Tax.

Items exempt from sales and use tax include containers, labels, packaging and shipping materials, raw materials, and motor vehicles.

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