Updated October 5, 2026. Quick answer: No. North Carolina has no gift tax for a gift made in 2026. The Department of Revenue says the “gift tax was repealed for gifts made on or after” January 1, 2009. The federal annual exclusion is $19,000 per recipient for 2026.
Putting a loan in writing? The interest limit, the signing rules and the time limit to sue, from the state’s own statutes: North Carolina promissory note.
North Carolina gift tax at a glance
| Item | What the documents say |
|---|---|
| State gift tax | None |
| What the documents say | Session Law 2008-107, section 28.18(a), repealed the gift tax for gifts made on or after January 1, 2009 |
| State estate or inheritance tax | None: the inheritance tax was repealed effective January 1, 1999, and the 2013 act repeals Article 1A, the estate tax |
| Federal annual exclusion, 2026 | $19,000 per recipient |
| Federal basic exclusion amount, 2026 | $15,000,000 |
| Source | North Carolina Department of Revenue; IRS Revenue Procedure 2025-32 |
What the North Carolina documents say
The Department’s collections report explains: SL 2008-107, s. 28.18(a) “repealed the gift tax effective for gifts made on or after” January 1, 2009, and later years’ collections reflect only periods before the repeal.
While the tax lasted it had an annual exclusion; the report says “gifts made on or after January 1, 2006, is $12,000” was its amount, which is not a current figure.
Estates, inheritances and gifts near death in North Carolina
On the death-tax side, the Department’s tables note that the “was repealed effective January 1, 1999” (the inheritance tax), and that the “Tax Simplification and Reduction Act of 2013 repeals Article 1A”, the estate tax chapter.
What applies to a gift from a North Carolina resident
Federal gift tax is separate and applies wherever you live. The IRS says gifts “not more than the annual exclusion for the calendar year” are generally not taxable gifts, and Revenue Procedure 2025-32 sets the 2026 annual exclusion at “the first $19,000 of gifts to any person”. The same procedure puts the basic exclusion amount at “$15,000,000 for calendar year 2026”. The IRS adds that “The donor is generally responsible for paying the gift tax”.
An illustration: a $50,000 gift to one child in 2026 is $31,000 above the federal annual exclusion, and North Carolina adds no gift tax of its own on top of that. CMG’s gift tax limit and Form 709 who must file pages explain the federal side, and how North Carolina taxes 401(k) and IRA withdrawals covers a gift of retirement money.
What the documents do not say
- The Department’s documents give no 2026 gift tax exemption, rate or return because the tax no longer exists.
Common mistakes
- Using the old $12,000 North Carolina annual exclusion; the tax it belonged to was repealed for gifts made on or after January 1, 2009.
- Assuming the state answer settles the federal one, or the answer for a gift of property located in another state.
Related: the federal gift tax limit, gift tax by state, estate tax by state, and North Carolina probate cost.
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Answer againSources
- TABLE 47. GIFT TAX COLLECTIONS: https://www.ncdor.gov/documents/reports/table47figure47-1figure47-2/open
- North Carolina State and Local Taxes 2010: https://www.ncdor.gov/documents/manuals/state-and-local-taxes-2010/open
- TABLE 5. ESTATE TAX COLLECTIONS: https://www.ncdor.gov/documents/reports/table5-2016/download
- Revenue Procedure 2025-32 (Internal Revenue Service): https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
- Frequently asked questions on gift taxes (Internal Revenue Service): https://www.irs.gov/businesses/small-businesses-self-employed/frequently-asked-questions-on-gift-taxes
Sources: the primary documents linked above, read on October 5, 2026. General information, not tax advice. Your own facts decide the outcome, and a tax professional or the state agency itself is the right place to confirm anything consequential.