New Jersey Income Tax Rates, Brackets, and Calculator for 2026
New Jersey has seven or eight income tax brackets, depending on filing status, with income tax rates from 1.4% to 10.75% for 2026. Compare NJ state tax at $75,000, $100,000, and other income levels. See how filing status changes the results and where New Jersey ranks among states.
New Jersey has progressive individual income tax rates from 1.4% to 10.75% for 2026. Single and Married Filing Separately taxpayers use seven brackets, while Married Filing Jointly, Head of Household, and Qualifying Surviving Spouse taxpayers use eight. Each rate applies only to the portion of taxable income within that bracket. The calculator and tables below compare New Jersey taxes across income levels, filing statuses, and states, with examples that show how the two bracket schedules affect the results.
The New Jersey Legislature establishes the income tax rules, while the New Jersey Division of Taxation administers them and publishes the tax forms and instructions. The 2026 Form NJ-1040-ES instructions provide the rates, brackets, and personal exemptions we use in our calculations. The rates and bracket thresholds have remained unchanged since 2020. For calendar-year filers, federal Form 1040 series returns and New Jersey Form NJ-1040 tax returns for income earned in 2026 are generally due April 15, 2027.
New Jersey does not have a standard deduction, but personal exemptions reduce taxable income by $1,000 for a Single filer or $2,000 for a married couple filing jointly. Our calculator includes these exemptions. Joint bracket thresholds are not consistently twice the Single amounts, so a married couple can owe more than two single filers with the same income per person. The step-by-step examples show where that difference arises.
Tax Calculator
New Jersey Income Tax Calculator for 2026
Enter annual household income and select a filing status to estimate New Jersey income tax for 2026. Results open in our All 50 States income tax calculator with New Jersey highlighted. The examples below provide a starting point, showing New Jersey income tax for a Single filer earning $50,000 to $150,000 annually. Notice that the effective tax rate rises across the income range, even when the marginal rate stays the same. New Jersey's national rank also changes because other states calculate tax differently as income rises.
How Much Will You Pay in New Jersey?
| Household Income | State Tax | Marginal Rate | Effective Rate | State Rank |
|---|---|---|---|---|
| $50,000 | $1,215 | 5.525% | 2.43% | 17 |
| $75,000 | $2,596 | 5.525% | 3.46% | 28 |
| $100,000 | $4,180 | 6.37% | 4.18% | 31 |
| $125,000 | $5,773 | 6.37% | 4.62% | 37 |
| $150,000 | $7,365 | 6.37% | 4.91% | 39 |
New Jersey moves from the low to the high income tax range nationally across these examples, ranking 17th at $50,000 and 39th at $150,000. At $100,000 of annual income, a Single filer pays an estimated $4,180 in New Jersey state income tax for 2026. The marginal tax rate reached is 6.37%, while the effective tax rate is 4.18%. The state's personal exemption and income taxed in lower brackets keep the effective rate below the bracket rate.
The ranked estimates assume full-year New Jersey residency, Single filing status, wages only, no dependents, and a taxpayer under age 65 who is not blind or disabled. They include the $1,000 regular personal exemption, with no additional exemptions, deductions, income exclusions, or tax credits. The state of New Jersey does not provide a general standard deduction. Federal, payroll, and local taxes are excluded. The step-by-step examples further down the page explain how New Jersey income tax is calculated for Single and Married Filing Jointly households.
Tax Rates
New Jersey Income Tax Rates
New Jersey's individual income tax rates are 1.4%, 1.75%, 2.45%, 3.5%, 5.525%, 6.37%, 8.97%, and 10.75% for 2026. Single and Married Filing Separately taxpayers use Table A, while Married Filing Jointly, Head of Household, and Qualifying Surviving Spouse taxpayers use Table B. The table below combines both schedules, including the 2.45% rate that appears only in Table B. Each rate applies only to the portion of taxable income within that bracket.
2026 New Jersey Income Tax Brackets
| Rate | Single | Married Filing Jointly | Married Filing Separately | Head of Household |
|---|---|---|---|---|
| 1.4% | $0 - $20,000 | $0 - $20,000 | $0 - $20,000 | $0 - $20,000 |
| 1.75% | $20,001 - $35,000 | $20,001 - $50,000 | $20,001 - $35,000 | $20,001 - $50,000 |
| 2.45% | Not applicable | $50,001 - $70,000 | Not applicable | $50,001 - $70,000 |
| 3.5% | $35,001 - $40,000 | $70,001 - $80,000 | $35,001 - $40,000 | $70,001 - $80,000 |
| 5.525% | $40,001 - $75,000 | $80,001 - $150,000 | $40,001 - $75,000 | $80,001 - $150,000 |
| 6.37% | $75,001 - $500,000 | $150,001 - $500,000 | $75,001 - $500,000 | $150,001 - $500,000 |
| 8.97% | $500,001 - $1,000,000 | $500,001 - $1,000,000 | $500,001 - $1,000,000 | $500,001 - $1,000,000 |
| 10.75% | $1,000,001+ | $1,000,001+ | $1,000,001+ | $1,000,001+ |
New Jersey's top 10.75% rate, sometimes called the millionaire's tax, is a regular income tax bracket rather than a separate surtax. It applies only to the portion of taxable income above $1 million. The highest two brackets begin above $500,000 and $1 million for every filing status. These thresholds do not double for Married Filing Jointly, which can create a marriage penalty for higher-income couples.
Compare States
Compare New Jersey to Other States
The next table compares New Jersey with its neighbors New York, Pennsylvania, and Delaware, plus Maryland, Connecticut, Massachusetts, and Florida, at $75,000 of annual income for a Single filer. States appear from lowest to highest state income tax, with the difference measured against New Jersey. The marginal rate identifies the tax bracket reached, while the effective rate is state income tax divided by $75,000 of household income, expressed as a percentage. Notice that a lower marginal tax rate does not always mean a lower state tax bill.
New Jersey vs Other States at $75,000 of Income (2026)
| State Name | State Tax | Difference | Marginal Rate | Effective Rate | State Rank |
|---|---|---|---|---|---|
| Florida | $0 | −$2,596 | 0% | 0.00% | 1 |
| Pennsylvania | $2,303 | −$294 | 3.07% | 3.07% | 19 |
| New Jersey | $2,596 | $0 | 5.525% | 3.46% | 28 |
| Maryland | $3,199 | +$603 | 4.75% | 4.27% | 39 |
| New York | $3,453 | +$857 | 5.4% | 4.60% | 43 |
| Connecticut | $3,475 | +$879 | 5.5% | 4.63% | 44 |
| Massachusetts | $3,530 | +$934 | 5% | 4.71% | 46 |
| Delaware | $3,609 | +$1,013 | 6.6% | 4.81% | 49 |
Five of the seven comparison states have higher estimated state income tax than New Jersey. New Jersey's $2,596 tax is about $857 less than New York's $3,453. New Jersey is about $294 above Pennsylvania and $1,013 below Delaware. Florida is included as a popular comparison because it has no state income tax.
Examples
New Jersey Income Tax Calculation Examples
The goal of these examples is to compare Single and Married Filing Jointly statuses at the same $75,000 annual income per person. The Single example uses $75,000 of household income, while the Married Filing Jointly example assumes each spouse earns $75,000, for a combined $150,000. The results match our 2026 income tax calculator using these income amounts and the corresponding filing status.
To simplify the calculations, both examples assume full-year New Jersey residency, W-2 wages only, no dependents, and taxpayers under age 65 who are not blind or claimed as dependents. In the comparison table, the standard deduction is $0 because New Jersey does not provide one. We reduce household income by the personal exemption of $1,000 per taxpayer to calculate taxable income. We then apply the brackets for each filing status to calculate New Jersey state income tax. No additional exemptions, deductions, income exclusions, or tax credits are included.
2026 New Jersey Filing Status Comparison
| Tax Metric | Single | Married Filing Jointly |
|---|---|---|
| Household Income | $75,000 | $150,000 |
| Standard Deduction | $0 | $0 |
| Personal Exemptions | $1,000 | $2,000 |
| Taxable Income | $74,000 | $148,000 |
| State Income Tax | $2,596 | $5,402 |
| Effective Tax Rate | 3.46% | 3.60% |
| Marginal Tax Rate | 5.525% | 5.525% |
Looking at the table above, we can see that both households reach the same 5.525% marginal tax rate. The joint personal exemptions double from $1,000 to $2,000, matching the doubling of household income. However, New Jersey's joint rate schedule does not simply double every Single bracket threshold. For example, both schedules tax only the first $20,000 of taxable income at 1.4%.
These bracket differences leave the joint household with a 3.60% effective tax rate, compared with 3.46% for Single. The $5,402 joint tax is $210 more than the combined $5,192 tax of two single filers who each earn $75,000. This simplified comparison shows a New Jersey marriage penalty. Next, we will review the step-by-step calculations for each filing status.
Step-by-Step Example 1: Single
For a single filer with $75,000 of household income, the 2026 New Jersey personal exemption is $1,000. Subtracting it leaves $74,000 of New Jersey taxable income. Under Table A, that income fills the first three brackets, with the remaining amount taxed at 5.525% in the fourth bracket.
- New Jersey taxable income: Subtract the personal exemption from household income. $75,000 − $1,000 = $74,000
- Tax through the first three brackets: Apply each rate to the income within that bracket. $20,000 × 1.4% = $280.00 $15,000 × 1.75% = $262.50 $5,000 × 3.5% = $175.00 Then add the results. $280.00 + $262.50 + $175.00 = $717.50
- Tax on the fourth bracket: Subtract $40,000 from $74,000, leaving $34,000 taxed at 5.525%. $34,000 × 0.05525 = $1,878.50
- Estimated New Jersey income tax: Add the tax from the lower brackets and the fourth bracket. $717.50 + $1,878.50 = $2,596.00
To calculate the New Jersey effective tax rate, we divide $2,596 of state income tax by $75,000 of household income. The result is 3.46%, rounded. The calculated state income tax is $2,596 in the comparison table.
The New Jersey marginal tax rate is 5.525%, the rate applied to the next dollar of New Jersey taxable income in this example.
Step-by-Step Example 2: Married Filing Jointly
Now let's apply the calculation to a married couple filing jointly. Each spouse earns $75,000 with a combined household income of $150,000. Their two $1,000 personal exemptions reduce New Jersey taxable income to $148,000. Under Table B, that income fills the first four brackets, with the remaining amount taxed at 5.525% in the fifth bracket.
- New Jersey taxable income: Subtract both spouses' personal exemptions from household income. $150,000 − $2,000 = $148,000
- Tax through the first four brackets: Apply each joint rate to the income within that bracket. $20,000 × 1.4% = $280.00 $30,000 × 1.75% = $525.00 $20,000 × 2.45% = $490.00 $10,000 × 3.5% = $350.00 Then add the results. $280.00 + $525.00 + $490.00 + $350.00 = $1,645.00
- Tax on the fifth bracket: Subtract $80,000 from $148,000, leaving $68,000 taxed at 5.525%. $68,000 × 0.05525 = $3,757.00
- Estimated New Jersey income tax: Add the tax from the lower brackets and the fifth bracket. $1,645.00 + $3,757.00 = $5,402.00
To calculate the New Jersey effective tax rate, we divide $5,402 of state income tax by $150,000 of household income. The result is 3.60%, rounded. The calculated state income tax is $5,402 in the comparison table.
The New Jersey marginal tax rate is 5.525%, the same bracket rate as the Single example.
Takeaway
New Jersey Income Tax Takeaways
Effective rate is lower than the bracket rate
Our Single example at $75,000 produces an estimated $2,596 in state income tax and a 3.46% effective rate. The Married Filing Jointly example at $150,000 produces $5,402 and a 3.60% effective rate. Both remain below the 5.525% marginal rate because only part of their taxable income falls in that bracket.
Joint brackets create a marriage penalty
New Jersey doubles the regular personal exemption for a married couple, but it does not double every Single bracket threshold. The joint household owes $210 more than two single filers who each earn $75,000, even though both examples reach the same 5.525% rate. Other income splits, deductions, and credits can change the result.
Personal exemptions reduce taxable income
New Jersey has no general standard deduction, but the regular personal exemption removes $1,000 of income per taxpayer from the calculation. At the 5.525% marginal rate in our examples, that exemption saves $55.25 for Single and $110.50 for the married couple. Additional exemptions, eligible deductions, and tax credits can reduce the amount owed further.
New Jersey's ranking worsens as income rises
For Single filers, New Jersey moves from 17th at $50,000 to 39th at $150,000 among the 50 states and the District of Columbia, with 1 representing the lowest effective rate. More income falls into higher brackets while the $1,000 personal exemption stays fixed, raising its effective rate from 2.43% to 4.91%. That increase moves New Jersey above more states under the calculator's assumptions. At $75,000, its estimated $2,596 state tax is still $857 less than New York's $3,453, excluding local taxes.
FAQ
Frequently Asked Questions
What is the New Jersey income tax rate for 2026?
New Jersey uses progressive individual income tax rates ranging from 1.4% to 10.75% for 2026. The 2.45% rate applies only to Married Filing Jointly, Head of Household, and Qualifying Surviving Spouse taxpayers. The rate applied to each portion of taxable income depends on filing status and the applicable bracket.
Does New Jersey have seven or eight income tax brackets?
New Jersey's Table A has seven brackets for Single and Married Filing Separately taxpayers. Table B has eight brackets for Married Filing Jointly, Head of Household, and Qualifying Surviving Spouse taxpayers because those filing statuses include a separate 2.45% bracket from $50,001 through $70,000. The combined New Jersey income tax bracket table on this page shows all eight rate percentages and marks the 2.45% row as not applicable to the other filing statuses.
How much is New Jersey income tax on $75,000?
A Single filer earning $75,000 in wages owes an estimated $2,596 in New Jersey state income tax for 2026, an effective rate of 3.46%. The $1,000 regular personal exemption leaves $74,000 of taxable income, which reaches the 5.525% bracket. New Jersey does not provide a general standard deduction.
This estimate assumes full-year residency, no dependents, and only the regular personal exemption. No additional exemptions, deductions, income exclusions, or tax credits are included. Federal, payroll, and local taxes are excluded.
How much is New Jersey income tax on $100,000?
A Single filer earning $100,000 in wages owes an estimated $4,180 in New Jersey state income tax for 2026, an effective rate of 4.18%. The $1,000 regular personal exemption leaves $99,000 of taxable income, which reaches the 6.37% bracket. The calculated tax is $4,180.05 before rounding.
This estimate assumes full-year residency, no dependents, and only the regular personal exemption. No additional exemptions, deductions, income exclusions, or tax credits are included. Federal, payroll, and local taxes are excluded.
What is the New Jersey marginal tax rate?
The marginal tax rate is the rate applied to the next dollar of New Jersey taxable income. It depends on taxable income and filing status. Our 2026 Single example at $75,000 and Married Filing Jointly example at $150,000 both reach the 5.525% rate. A Single filer earning $100,000 reaches the 6.37% rate under the same assumptions.
What is the New Jersey effective tax rate?
The effective state income tax rate is New Jersey income tax divided by household income. Our 2026 Single examples produce effective rates of 3.46% at $75,000 and 4.18% at $100,000. The joint example at $150,000 produces a 3.60% effective rate. These are example results, not a single rate that applies to every household.
Does New Jersey have a millionaires tax?
New Jersey's 10.75% top rate is often called the millionaire's tax. It is a regular income tax bracket rather than a separate surcharge and applies only to the portion of taxable income over $1 million. The same $1 million threshold applies to every filing status.
Does New Jersey have a marriage penalty?
Yes. Our 2026 example shows a marriage penalty when each spouse earns $75,000. The joint household owes $5,402, compared with a combined $5,192 for two single filers, a difference of $210. New Jersey doubles the regular personal exemption for a married couple but does not double every Single bracket threshold. The $500,000 and $1 million thresholds are also the same for all filing statuses, which can create a penalty at higher incomes. Other income splits, deductions, and credits can change the result.
Does New Jersey have a standard deduction?
No. New Jersey does not provide a general standard deduction. A taxpayer cannot subtract the federal standard deduction when calculating New Jersey taxable income. New Jersey also does not use a federal-style choice between the standard deduction and itemizing deductions. The total reported on federal Schedule A does not transfer to the New Jersey return. Instead, Form NJ-1040 and its supporting schedules allow specific exemptions, exclusions, and deductions under state law.
Does New Jersey have a personal exemption?
Yes. New Jersey provides a $1,000 regular exemption for the taxpayer and, on a joint return, another $1,000 for a spouse or civil union partner. New Jersey also offers one additional $1,000 exemption for being age 65 or older and another $1,000 exemption for being blind or disabled. Each may be claimed for a qualifying taxpayer or spouse. A qualifying veteran may claim an additional $6,000 exemption. These exemptions reduce New Jersey taxable income rather than directly reducing the calculated tax.
Does New Jersey have a dependent exemption?
Yes. New Jersey provides a $1,500 exemption for each qualifying dependent. An additional $1,000 exemption may be available for a dependent under age 22 who attends college full-time and meets the State's other requirements. These exemptions reduce taxable income before the New Jersey income tax is calculated.
Does New Jersey have an Earned Income Tax Credit?
Yes. The refundable New Jersey Earned Income Tax Credit is generally equal to 40% of the federal earned income tax credit for 2026. A taxpayer must qualify under the applicable earned-income, residency, filing-status, and identification-number rules and file Form NJ-1040 to claim the credit. Taxpayers claiming the federal credit with qualifying children use federal Schedule EIC to report information about those children.
Does New Jersey have a Child Tax Credit?
Yes. The refundable New Jersey Child Tax Credit is temporarily increased for the 2026 through 2028 tax years. For 2026, the credit ranges from $250 to $1,250 for each qualifying child under age six, depending on New Jersey taxable income. The maximum $1,250 credit applies when taxable income is $30,000 or less, and smaller amounts apply through the $80,000 income limit. A married taxpayer generally must file a joint return unless eligible to file as Head of Household or Qualifying Surviving Spouse.
Does New Jersey have a Child and Dependent Care Credit?
Yes. The refundable New Jersey Child and Dependent Care Credit may be available to a resident who is allowed the federal child and dependent care credit calculated on federal Form 2441 and has New Jersey taxable income of $150,000 or less. The State credit ranges from 10% to 50% of the federal credit, with the percentage decreasing as New Jersey taxable income increases.
Does New Jersey give a credit for income tax paid to New York?
Yes. A New Jersey resident whose income is taxed by both New Jersey and another state, city, or other qualifying jurisdiction may claim a limited nonrefundable credit using Schedule NJ-COJ. New Jersey residents who work in New York may qualify for this credit when New York State income tax is paid on wages also taxed by New Jersey. The credit cannot exceed the New Jersey tax attributable to the income taxed by both jurisdictions. The New Jersey and Pennsylvania reciprocal agreement generally prevents a credit for Pennsylvania state income tax on wages, although other Pennsylvania income and Philadelphia wage tax may qualify.
References:
- 2026 NJ-1040-ES Instructions (PDF). New Jersey Division of Taxation. Page 2 lists personal and dependent exemptions, page 3 provides Table A and Table B, and page 4 shows how exemptions and deductions reduce taxable income. Supports the 2026 rates and personal exemptions used in the calculator tables and examples. Retrieved October 20, 2026.
- NJ Income Tax Rates and New Jersey Tax Rate Schedules (PDF). New Jersey Division of Taxation. Identifies the schedules applicable for 2020 and later years and supplies the filing-status thresholds and multiply-and-subtract formulas. Table A has seven brackets, while Table B has eight and includes the 2.45% rate. Retrieved October 20, 2026.
- P.L. 2020, Chapter 94: Income Tax Rate Amendment and 2020 Income Tax Rate for Income Between $1 Million and $5 Million. New Jersey Legislature and Division of Taxation. The law amends N.J.S. 54A:2-1, and the agency notice explains the increase from 8.97% to 10.75% on taxable income above $1 million through $5 million beginning in 2020. Supports the millionaire-tax explanation and the same top-bracket threshold for all filing statuses. Retrieved October 20, 2026.
- New Jersey Income Tax Exemptions and Exemptions and Deductions. New Jersey Division of Taxation. Explains the $1,000 regular exemption, additional age and disability exemptions, $6,000 veteran exemption, $1,500 dependent exemption, and additional $1,000 exemption for eligible dependent students. Describes state-specific deductions rather than a transfer of federal Schedule A. Retrieved October 20, 2026.
- Calculate NJEITC and NJEITC Frequently Asked Questions. New Jersey Division of Taxation. Explains the federal-credit relationship, refundability, and eligibility rules, including New Jersey's expanded age eligibility for workers without qualifying children. The calculation page labels its 40% example as 2025; the continuing percentage is established by the law cited below. Retrieved October 20, 2026.
- P.L. 2018, Chapter 45, Section 4: Earned Income Tax Credit. New Jersey Legislature. Amends N.J.S. 54A:4-7 to set the refundable state EITC at 40% of the federal credit for tax years beginning on or after January 1, 2020. Supports the percentage used in the 2026 FAQ. Retrieved October 20, 2026.
- P.L. 2026, Chapter 26: Child Tax Credit Increase. New Jersey Legislature, approved June 30, 2026. Establishes the temporary $250-$1,250 credit per qualifying child under six for tax years 2026-2028, with the maximum at taxable income of $30,000 or less and eligibility through $80,000. Also specifies refundability and filing-status requirements. Retrieved October 20, 2026.
- Child and Dependent Care Credit and P.L. 2021, Chapter 308: Child and Dependent Care Credit Expansion. New Jersey Division of Taxation and Legislature. Explain the federal-credit requirement, $150,000 state taxable-income limit, 10%-50% matching percentages, and refundable treatment. The agency table is labeled 2021-2025; the law applies these provisions to tax years beginning on or after January 1, 2021. Retrieved October 20, 2026.
- Credit for Taxes Paid to Other Jurisdictions. New Jersey Division of Taxation. Explains Schedule NJ-COJ and the credit limit for income taxed by both New Jersey and another jurisdiction, supporting the New York commuter FAQ. Also distinguishes Pennsylvania wage reciprocity from credits for Philadelphia wage tax and other eligible Pennsylvania income. Retrieved October 20, 2026.
- When to File and Pay. New Jersey Division of Taxation. States that New Jersey returns are due when the federal return is due and explains weekend and holiday exceptions. Its displayed annual date is for 2025 returns; the general rule supports April 15, 2027 for calendar-year 2026 returns. Retrieved October 20, 2026.
- Topic 301: When, How and Where to File. Internal Revenue Service. Explains the general April 15 deadline for calendar-year individual returns and the weekend and holiday exceptions. Supports the federal filing date used to determine New Jersey's general deadline. Retrieved October 20, 2026.