North Carolina data center tax incentives
Last verified against a primary source: 2026-09-18.
North Carolina has a data center tax incentive program on file.
Program status as of 2026-07-01: The 2026 state budget repealed the sales/use tax exemption for ELECTRICITY purchased by qualifying data centers (est. +$21.4M in FY2026-27). Exemptions covering qualifying equipment and other eligible investment remain in place.
Sales and use taxCovered
Property taxNot covered
Income taxNot covered
Electricity taxNot covered
DC Hub incentive rating3 of 5
Program detail (summary, minimum investment, jobs required, duration and the source) is free with a DC Hub key:
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More on North Carolina
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