New Jersey income tax rates for 2026
New Jersey has rates from 1.4% to 10.75%; for single filers the top rate of 10.75% starts above $1,000,000 of New Jersey taxable income. Rates apply to New Jersey taxable income: federal adjusted gross income minus New Jersey’s own deductions and exemptions.
| Rate | Single: taxable income |
|---|---|
| 1.4% | $0 – $20,000 |
| 1.75% | $20,000 – $35,000 |
| 3.5% | $35,000 – $40,000 |
| 5.525% | $40,000 – $75,000 |
| 6.37% | $75,000 – $500,000 |
| 8.97% | $500,000 – $1,000,000 |
| 10.75% | Over $1,000,000 |
| Rate | Married filing jointly: taxable income |
|---|---|
| 1.4% | $0 – $20,000 |
| 1.75% | $20,000 – $50,000 |
| 2.45% | $50,000 – $70,000 |
| 3.5% | $70,000 – $80,000 |
| 5.525% | $80,000 – $150,000 |
| 6.37% | $150,000 – $500,000 |
| 8.97% | $500,000 – $1,000,000 |
| 10.75% | Over $1,000,000 |
| Rate | Head of household: taxable income |
|---|---|
| 1.4% | $0 – $20,000 |
| 1.75% | $20,000 – $50,000 |
| 2.45% | $50,000 – $70,000 |
| 3.5% | $70,000 – $80,000 |
| 5.525% | $80,000 – $150,000 |
| 6.37% | $150,000 – $500,000 |
| 8.97% | $500,000 – $1,000,000 |
| 10.75% | Over $1,000,000 |
New Jersey standard deduction and exemptions
| Item | Single | Married filing jointly |
|---|---|---|
| Personal exemption | $1,000 | $2,000 |
| Exemption per dependent | $1,500 | $1,500 |
Deductions and exemptions reduce the income New Jersey taxes; credits reduce the tax itself.
How much New Jersey income tax will I pay?
Estimated 2026 tax for a single filer with wage income, the standard deduction and no dependents:
| Wages | New Jersey tax | State effective rate | Federal income tax | Total income tax | Combined rate |
|---|---|---|---|---|---|
| $40,000 | $683 | 1.71% | $2,620 | $3,303 | 8.3% |
| $60,000 | $1,767 | 2.95% | $5,020 | $6,787 | 11.3% |
| $80,000 | $2,906 | 3.63% | $8,770 | $11,676 | 14.6% |
| $100,000 | $4,180 | 4.18% | $13,170 | $17,350 | 17.4% |
| $150,000 | $7,365 | 4.91% | $24,734 | $32,099 | 21.4% |
| $250,000 | $13,735 | 5.49% | $51,304 | $65,039 | 26% |
At $100,000, for example, New Jersey takes about $4,180 and the combined income tax bill is $17,350. Your marginal rate on the next dollar at that income is 28.37% (22% federal + 6.37% New Jersey). These estimates apply New Jersey’s brackets, standard deduction, exemptions and credits from our data, plus the phase-outs and other special rules described below; local taxes and rules the notes below mark as not modeled are left out.
How New Jersey compares with neighboring states
On a $75,000 salary, a single filer pays $2,596 in New Jersey income tax, the 28th-lowest among the 50 states and DC. The median across all of them is $2,588.
| State | State tax on $75,000 | Effective rate | Rates | National rank |
|---|---|---|---|---|
| Pennsylvania | $2,303 | 3.07% | Flat 3.07% | 19 of 51 |
| New Jersey | $2,596 | 3.46% | 1.4%–10.75% | 28 of 51 |
| New York | $3,453 | 4.6% | 3.9%–10.9% | 42 of 51 |
| Delaware | $3,609 | 4.81% | 0%–6.6% | 49 of 51 |
Compare New Jersey with Delaware, New York and Pennsylvania.
New Jersey tax rules to know
Key points from our 2026 New Jersey data, compiled from the official sources listed at the end of this page:
- New Jersey taxes gross income under its own rules (it does not start from federal AGI) and has NO standard deduction. Table A (single, married/CU partner filing separately) and Table B (married/CU couple filing jointly, head of household, qualifying surviving spouse) have been unchanged since tax year 2020 and are not indexed for inflation.
- The fourth rate is exactly 5.525% (often rounded to 5.53%). The 10.75% top rate applies to taxable income over $1,000,000 for every filing status.
- Exemptions: $1,000 each for the taxpayer and spouse/CU partner; $1,500 per dependent (child or other dependent). Additional $1,000 for each taxpayer/spouse age 65+ and for each who is blind or disabled; $1,000 per dependent attending college full time and under age 22; $6,000 for an honorably discharged veteran.
- The FY2027 budget signed June 30, 2026 did not change rates, brackets or exemptions. It raised the NJ Child Tax Credit by 25% for tax years 2026-2028 (top tier $1,250 per child) and, retroactive to Jan 1, 2026, limits the Alternative Business Calculation adjustment to 25% for gross income of $500,000-$1 million and eliminates it above $1 million.
- Other common items: property tax deduction (up to $15,000) or $50 property tax credit, pension/retirement income exclusion for age 62+ within income limits, and a state EITC equal to 40% of the federal credit.
Local income tax: None for individuals. (Newark imposes a 1% payroll tax on employers, which is not withheld from employee wages.)
More 2026 tax tools
See the 2026 federal brackets and standard deduction, estimate each paycheck with the paycheck calculator, or compare income tax in every state.
Frequently asked questions
What is the New Jersey income tax rate for 2026?
New Jersey has rates from 1.4% to 10.75% for 2026. For single filers the top rate of 10.75% applies to New Jersey taxable income over $1,000,000. Because the rate applies to taxable income after deductions and exemptions, the share of total income you pay is lower: about 3.46% for a single filer earning $75,000. At $100,000 of wages, a single filer would owe about $4,180 in New Jersey income tax.
How much is New Jersey income tax on $75,000?
A single filer with $75,000 in wages owes about $2,596 in New Jersey income tax for 2026, based on New Jersey taxable income of about $74,000. Federal income tax adds $7,670 and Social Security and Medicare $5,738, leaving about $58,997. A married couple earning $150,000 would owe about $5,402 in state tax.
What is the New Jersey standard deduction for 2026?
New Jersey does not offer a standard deduction in our 2026 data. Instead, a personal exemption of $1,000 for single filers ($2,000 married filing jointly) reduces taxable income. For a single filer earning $75,000, New Jersey taxable income works out to about $74,000 in our estimate. See the rules section on this page for income limits that can reduce these amounts.
Does New Jersey have local income taxes?
None for individuals. (Newark imposes a 1% payroll tax on employers, which is not withheld from employee wages.) This calculator does not add local taxes. A single filer earning $75,000 pays about $10,266 in combined federal and New Jersey income tax.
How does New Jersey income tax compare with nearby states?
On a $75,000 salary, a single filer pays about $2,596 in New Jersey income tax, the 28th-lowest among the 50 states and DC. Among neighbors, Pennsylvania would take $2,303 and Delaware $3,609. The national median is $2,588. Income tax is only one part of the picture; sales and property taxes also differ by state.
Is this New Jersey tax estimate exact?
It is an estimate. We apply New Jersey’s 2026 brackets, standard deduction, exemptions and credits to your income, starting from federal adjusted gross income. We do not model every New Jersey subtraction, credit or phase-out, or local income taxes, and federal figures leave out the AMT and the QBI deduction. Use it for planning and check your actual return or New Jersey’s tax agency for final numbers.