How Good Is North Carolina For Remote Work?

2023 Rank: 41

North Carolina is the 41st-best state on the ROAM Index, offering no meaningful filing or withholding thresholds or reciprocity agreements.

Category	Current Law	Score	Total Possible
Filing threshold	Global wage threshold	0	10
Reciprocity agreements	None	0	10
Convenience of the employer rule	None	0	0
Individual Income Tax Code		2.89	5
Withholding threshold	None	0	10
Total Score		2.89	35

Ways to Improve:

Pass filing and withholding thresholds of greater than 30 days
Seek reciprocity agreements with:
- South Carolina: 63.45 percent of incoming commuters
- Virginia: 14.18 percent

For further ideas for how your state could improve, see our Example Remote Work Provision.

Read the report here, or click below to read how your state performs on the remote worker index.

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