2025 Tax Law Changes
Preface
The 2025 Tax Law Changes publication is prepared for use by the North Carolina Department of Revenue personnel and is also available as a resource for others. It summarizes legislative tax changes enacted by previous sessions of the General Assembly that become effective in tax year 2025, as well as tax changes enacted in 2025, regardless of their effective date. This publication covers changes to tax law only and does not include other legislation affecting the Department of Revenue.
For detailed information on any specific tax change, please refer to the applicable legislation. Additional guidance on the implementation of these changes may be found in administrative rules, bulletins, directives, and other instructions issued by the Department, as well as opinions from the Attorney General’s Office. I hope you find this publication helpful as you work to comply with North Carolina’s tax laws.
Anthony Edwards
Assistant Secretary of Revenue
Tax Administration