CPA for Raleigh, Durham and Cary, NC Clients: Remote Tax, Payroll and Accounting

We are a Naperville, Illinois CPA firm, and we serve clients in Raleigh, Durham, Cary and the rest of the Triangle remotely. We have no office in North Carolina. Two things set this area apart right now. Wake County will revalue every property again on January 1, 2027, only three years after the last time, and North Carolina voters decide on two tax amendments on November 3, 2026.

North Carolina income tax for 2025 and 2026

The Department of Revenue publishes the rate in one line: 4.25% for taxable years beginning in 2025 and 3.99% for taxable years after 2025. It adds that additional rate changes may apply from tax year 2027 under rate reduction triggers. The return you file next spring for 2026 will therefore use a lower rate than this spring's. State law says no city, town, township or county may tax income, so a job in Raleigh and a job in Durham are taxed alike. Our North Carolina page covers the research-cost add-back and credits.

Two questions on the November 3, 2026 ballot touch taxes. Session Law 2026-4 would lower the constitutional ceiling on income tax rates from 7% to 3.5%, for taxable years beginning on or after January 1, 2027. It does not change today's rate. Session Law 2026-5 would require the legislature to pass general laws limiting how fast local property tax levies can grow, and sets no number of its own. The results were not known when we wrote this page, and neither changes what you owe for 2025.

If you moved to or from the Triangle during 2025, you may be a part-year resident. The Department says part-year residents and nonresidents with North Carolina-source income complete Schedule PN to find the share of income North Carolina taxes. The 2025 filing threshold is federal gross income of $12,750 for a single filer and $25,500 for joint filers.

Local taxes and filing in Wake and Durham counties

Wake County. The last countywide revaluation took effect January 1, 2024. The county says values rose 51% between 2020 and 2024, and on March 17, 2025 the Board of Commissioners voted to shorten the cycle from four years to three, and then to two. The next revaluation is effective January 1, 2027, and the one after is January 1, 2029. The Board receives results on January 19, 2027, and the county's meeting notes say owners will start receiving notices on January 22, 2027. April 30, 2027 is the planned deadline to appeal to the Board of Equalization and Review. Bills due September 1, 2026 still use 2024 values, and bills due September 1, 2027 use the new ones.

An appeal can challenge only the value. The county says appeals based solely on tax rates cannot be considered. In 2024 it offered an informal review from January 16 to March 1 and a formal appeal from March 2 to May 15. If the board rules against you, you have thirty days after it mails its decision to apply to the North Carolina Property Tax Commission.

Durham County. Durham reappraised as of January 1, 2025. Its appeal page gave June 17, 2026 as the day its Board of Equalization and Review stopped taking real property appeals for that year, and says personal property and motor vehicle appeals are generally due 30 days from the bill date. It does not name the next reappraisal year, only that state law requires one at least every eight years.

Relief for older and disabled owners. The 2026 Form AV-9 goes to your county tax assessor, not the state, and must be filed by June 1. The elderly or disabled exclusion removes the greater of the first $25,000 or 50% of the home's appraised value, with a 2026 income limit of $38,800. The circuit breaker deferment limits taxes to 4% of income when income is at most $38,800, or 5% when income is above that but not over $58,200, and defers the rest as a lien.

Sales tax. The Department's table shows 7.25% in Wake and 7.50% in Durham, each including the 4.75% state rate and a 0.50% transit tax. Local prepared meal taxes are extra.

Businesses and employers

Durham County's regular listing period for business personal property runs January 1 through 31. You can request an extension by January 31, which moves the deadline to April 15, and a late listing carries a penalty. A restaurant fitting out a new Durham space or a consultant with office equipment should calendar it. Payroll registrations are covered on the state page and in our guide to state income tax withholding, and our sales and use tax service can check which rate applies.

The Indian-American community and US-India tax in the Triangle

The American Community Survey for 2020 to 2024 counts 57,693 Wake County residents who identify as Asian Indian alone or in combination, 4.9% of the county. Cary has 22,076 (12.3%), Apex 9,972 (14.1%) and Morrisville 10,861 (34.6%). Durham County has 5,215 (1.6%). If you arrived on F-1 or H-1B status, see our H-1B and visa holder guide.

The Embassy of India in Washington lists North Carolina in its consular jurisdiction, effective July 15, 2025, not the Atlanta consulate. Its miscellaneous services include power of attorney, affidavits and NRI certificates, handled through VFS Global from August 1, 2025. Four tax issues come up often:

• Indian bank accounts. An FBAR is due if foreign accounts total more than $10,000 at any time in the year, and NRE, NRO and FCNR balances count. Form 8938 has higher limits: for a single filer living in the U.S., $50,000 at year-end or $75,000 at any time. See FBAR and NRE and NRO accounts.
• Indian mutual funds. Some can be passive foreign investment companies, which bring Form 8621 and a default tax treatment (the excess distribution rules) that can be costly on large gains. See PFIC funds.
• Selling property in India. The sale must be reported here, and the Embassy's list of services includes the power of attorney that such a sale may need. See selling property in India.
• Provident fund. Reporting an Employees' Provident Fund account is a separate question. See EPF reporting.

How we can help

From Naperville we prepare federal and North Carolina returns, including part-year returns, run payroll and keep books for small businesses, and handle IRS notices and US-India reporting. Work is done by secure upload, phone and video. If a matter requires a license in North Carolina or a local professional, we will say so. This is general information, not personal advice.

Frequently asked questions

General information only, not tax, legal or accounting advice for your situation. Rules, limits and deadlines change; confirm the current rules with the official source or a qualified professional before you act. Reading this page does not create a professional relationship with CPA Tax Payroll and Accounting Corp.