Gates County is a county located in the northeastern portion of the U.S. state of North Carolina, on the border with Virginia. As of the 2020 census, the population was 10,478, making it the fifth-least populous county in North Carolina. Its county seat is Gatesville. Gates County is included in the Virginia Beach-Chesapeake, VA-NC Combined Statistical Area. It is part of the Albemarle Sound area of the Inner Banks.

The Inner Banks is a neologism made up by developers and tourism promoters to describe the inland coastal region of eastern North Carolina. Without historical precedent, the term "Inner Banks" is an early 21st-century construct that is part of an attempt to rebrand the mostly agrarian coastal plain east of I-95 as a more attractive region for visitors and retirees.