Doing business in Person County comes with competitive tax advantages and incentives. Person County boasts a real property tax rate lower than more populated Durham and Orange counties with lower market rate prices for real estate while being in close proximity to urban population centers, and the State of North Carolina offers the lowest corporate tax rate in the United States.  These favorable tax rates, combined with incentives from Person County and the State of North Carolina, make Person County a desirable location to do business. 

North Carolina Corporate Business Income Tax

The current corporate tax rate in North Carolina is 2.5%, the lowest rate in the United States. The deduction of related party interest expenses is limited, with certain exceptions.

Personal Income Tax

The income tax rate for earned income is 4.50% in tax year 2024.

Sales & Use Tax

The Person County Sales Tax rate is 6.75%.  The State of North Carolina receives 4.75% and Person County receives 2.00%.

Real & Personal Property Tax

• The 2024 tax rate for Person County is $.7225 per $100 value.
• The 2024 tax rate for the City of Roxboro is $.80 per $100 value.
• The fire tax for 2024 for Person County, excluding properties located in the City of Roxboro, is $.05 per $100 value.

Note: For Real Property Effective Rate outside of valuation years, contact the Person County Tax Administration Department

State and Local Incentives

Person County offers new and existing businesses incentives based on capital investment and job creation.  Review our incentive policy for more details. 

The State of North Carolina offers new and existing businesses incentives based on capital investment and job creation.  Visit the Economic Development Partnership of North Carolina to learn more about these incentives. 

Foreign Trade Zone

Person County is part of Foreign Trade Zone 93. Participation in FTZ 93 is administered by the Triangle J Regional Council of Governments. To learn more about the benefits of participation, please visit the TJCOG webpage.