title: North Carolina — Tax: What is the tax take? | advennt.io canonical: https://advennt.io/jurisdictions/north-carolina/taxes/ [Jurisdictions](https://advennt.io/jurisdictions/) [North Carolina](https://advennt.io/jurisdictions/north-carolina/) Tax North Carolina · Question 05 of 11 # Tax: What is the tax take? Favourable · Confirmed · AI-generated · [Back to full North Carolina report →](https://advennt.io/jurisdictions/north-carolina/) Key section parameters | Jurisdiction | North Carolina (US-NC) | |---|---| | Regulator | Recorded in register | | Favourability | Favourable | | Confidence | Confirmed | | Review status | AI-generated | | Last collected | 18 Oct 2026 | Summary answer North Carolina imposes a flat 18% tax on gross wagering revenue (GWR) under N.C.G.S. §105-113.128 / Chapter 18C Article 9. GWR is amounts received from wagers less winnings paid, before expenses/fees/taxes. The 18% rate ranks roughly 11th of 27 comparable states. Legislative proposals to raise the r… ## Full section analysis North Carolina imposes a flat 18% tax on gross wagering revenue (GWR) under N.C.G.S. §105-113.128 / Chapter 18C Article 9. GWR is amounts received from wagers less winnings paid, before expenses/fees/taxes. The 18% rate ranks roughly 11th of 27 comparable states. Legislative proposals to raise the rate (to as high as 36%, with later discussion of a 20–30% band) remain unenacted as of June 2026.