New Jersey income tax rates for 2026
Seven brackets for single filers and eight for joint filers, from 1.4% to 10.75% on income over $1 million. The calculation starts from New Jersey gross income. Each rate applies only to the slice of taxable income inside its bracket, so earning enough to reach a higher bracket never lowers your income after tax.
| Rate | Taxable income |
|---|---|
| 1.4% | $0 – $20,000 |
| 1.75% | $20,001 – $35,000 |
| 3.5% | $35,001 – $40,000 |
| 5.525% | $40,001 – $75,000 |
| 6.37% | $75,001 – $500,000 |
| 8.97% | $500,001 – $1,000,000 |
| 10.75% | Over $1,000,000 |
| Rate | Taxable income |
|---|---|
| 1.4% | $0 – $20,000 |
| 1.75% | $20,001 – $50,000 |
| 2.45% | $50,001 – $70,000 |
| 3.5% | $70,001 – $80,000 |
| 5.525% | $80,001 – $150,000 |
| 6.37% | $150,001 – $500,000 |
| 8.97% | $500,001 – $1,000,000 |
| 10.75% | Over $1,000,000 |
Heads of household use the joint brackets. Married people filing separately use the single brackets.
Deductions, exemptions and credits
Before the rates apply, New Jersey allows a personal exemption of $1,000 (single) or $2,000 (joint). The calculator uses these for the filing status you choose; dependent exemptions and credits, which lower the tax further for families, are not included.
Worked example: $75,000 in New Jersey
Single filer with $75,000 of income before state deductions.
Taxable income = $75,000 − $1,000 (personal exemption) = $74,000.00
Brackets: 1.4% × $20,000.00 + 1.75% × $15,000.00 + 3.5% × $5,000.00 + 5.525% × $34,000.00 = $2,596.00
New Jersey income tax = $2,596.00 — an effective rate of 3.46% and a marginal rate of 5.525%.
New Jersey income tax at common incomes
| Income | Single | Effective | Married jointly | Effective |
|---|---|---|---|---|
| $30,000 | $438 | 1.46% | $420 | 1.4% |
| $50,000 | $1,215 | 2.43% | $770 | 1.54% |
| $75,000 | $2,596 | 3.46% | $1,400 | 1.87% |
| $100,000 | $4,180 | 4.18% | $2,640 | 2.64% |
| $150,000 | $7,365 | 4.91% | $5,402 | 3.6% |
| $250,000 | $13,735 | 5.49% | $11,755 | 4.7% |
Income before state deductions; standard deduction and personal exemptions for the filer (and spouse) only; no dependents, itemized deductions or local taxes.
New Jersey compared with nearby states
At $75,000 (single), New Jersey ranks 24 of 51 for state income tax, where 1 is the highest.
| State | Tax on $75,000 | Effective rate | Top rate |
|---|---|---|---|
| New Jersey | $2,596 | 3.46% | 10.75% |
| New York | $3,453 | 4.6% | 10.9% |
| Pennsylvania | $2,303 | 3.07% | 3.07% |
| Delaware | $3,609 | 4.81% | 6.6% |
More about taxes in New Jersey
- Jersey City's 1% payroll tax is paid by employers and can't be deducted from employees' wages.
Frequently asked questions
What is the New Jersey income tax rate for 2026?
Seven brackets for single filers and eight for joint filers, from 1.4% to 10.75% on income over $1 million. A single filer with $75,000 of income is in the 5.525% bracket but pays an effective 3.46%, because lower slices of income are taxed at lower rates.
How much New Jersey income tax do I pay on $75,000?
About $2,596 for a single filer — 3.46% of income — after $1,000 of personal exemption. A married couple with $150,000 owes about $5,402.
What deductions does New Jersey allow?
New Jersey allows a personal exemption of $1,000 (single) or $2,000 (joint). Dependent exemptions or credits, where the state offers them, lower the tax further.
Is New Jersey's income tax higher than its neighbors'?
At $75,000 (single), New Jersey ranks 24 of 51 for state income tax, where 1 is the highest. Among nearby states, Pennsylvania is lowest at $2,303 and Delaware is highest at $3,609.
Estimates only — not tax advice. New Jersey figures: Tax Foundation, State Individual Income Tax Rates and Brackets, 2026 (as of Jan. 1, 2026). Checked October 2026. Your return may include income, deductions and credits this estimate leaves out.