New Jersey income tax rate 2026
OfficialNew Jersey rates, brackets and the tax on common salaries.
- Rate
- 1.4% to 10.75%
- Tax on $75,000
- $2,596
- 3.5% effective
- Tax on $100,000
- $4,180
- 4.2% effective
- Rank among taxing states
- #24 of 42
- by tax taken on $75,000, 1 takes the most
What is the New Jersey income tax rate in 2026?
New Jersey taxes wages at 1.4% to 10.75% in 2026. On a $75,000 salary, New Jersey income tax is $2,596, an effective rate of 3.46%.
How this is calculated
- The effective rate is the yearly state income tax divided by gross pay, after the state's deductions and exemptions.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
New Jersey income tax brackets for 2026
New Jersey has 7 brackets for single filers, from 1.4% to 10.75%. The 10.75% top bracket starts at $1,000,000 of taxable income for a single filer. New Jersey tax is owed on top of federal income tax, which follows the federal tax brackets for 2026.
Single
| Taxable income over | Rate |
|---|---|
| $0 | 1.4% |
| $20,000 | 1.75% |
| $35,000 | 3.5% |
| $40,000 | 5.53% |
| $75,000 | 6.37% |
| $500,000 | 8.97% |
| $1,000,000 | 10.75% |
Married filing jointly
| Taxable income over | Rate |
|---|---|
| $0 | 1.4% |
| $20,000 | 1.75% |
| $50,000 | 2.45% |
| $70,000 | 3.5% |
| $80,000 | 5.53% |
| $150,000 | 6.37% |
| $500,000 | 8.97% |
| $1,000,000 | 10.75% |
Head of household
| Taxable income over | Rate |
|---|---|
| $0 | 1.4% |
| $20,000 | 1.75% |
| $50,000 | 2.45% |
| $70,000 | 3.5% |
| $80,000 | 5.53% |
| $150,000 | 6.37% |
| $500,000 | 8.97% |
| $1,000,000 | 10.75% |
Brackets apply to taxable income after the state's deductions and exemptions, not to gross pay.
How much New Jersey income tax do you pay on $100,000?
On $100,000 of wages, New Jersey income tax is $4,180 in 2026, an effective rate of 4.18%. The table runs from $30,000 to $300,000.
How this is calculated
- Each salary is single filer wages with no pre-tax deductions, through the state's rules for the year.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
What is the New Jersey standard deduction in 2026?
New Jersey has no standard deduction of its own. Instead, each filer gets a personal exemption of $1,000 in 2026.
- Standard deduction, single
- None
- Married filing jointly
- None
- Personal exemption
- $1,000
How did New Jersey income tax change in 2026, and what changes in 2027?
New Jersey kept its rate at 1.4% to 10.75% in 2026. For 2027, no rate change is set (announced).
| Tax year | Kind | Lowest rate | Top rate | Standard deduction, single | Status |
|---|---|---|---|---|---|
| 2025 | progressive | 1.4% | 10.75% | none | official |
| 2026 | progressive | 1.4% | 10.75% | none | official |
| 2027 | progressive | 1.4% | 10.75% | none | announced |
How does New Jersey income tax compare with other states?
On $75,000, New Jersey income tax ranks #24 of 42 states that tax wages, where #1 takes the most. The state income tax rates page compares all of them.
How this is calculated
- Each state's income tax on the same $75,000 salary, single filer, under its rules for 2026.
- States without a wage income tax are left out of this rank.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
How is New Jersey income tax withheld from a paycheck?
Employers withhold New Jersey income tax from each paycheck, using the Form NJ-W4 each employee fills in. On a $75,000 salary paid every two weeks, that is $110.38 a paycheck. New Jersey employers withhold about $274 more a year than the tax owed on $75,000, so a typical worker gets it back at filing.
Employer withholding tables can differ from the yearly tax owed; the return settles the difference.
How this is calculated
- New Jersey withholding rate tables after a $1,000 a year allowance per exemption: Rate A for single filers, Rate B for married and head of household filers. Assumes one allowance per filer and dependent. Health premiums are not excluded.
Questions people ask
How much New Jersey tax is withheld from a bonus?
No flat rate: a bonus paid with wages is withheld on the total, and one paid separately is withheld from the tables without exemption allowances.
Does New Jersey tax overtime and tips?
Yes. New Jersey taxes overtime and tips in full. Federal law lets workers deduct qualified tips and the extra half of overtime pay, within limits, from 2025 to 2028, but New Jersey has not adopted that.
Do 401(k) contributions lower New Jersey income tax?
Yes. Traditional 401(k) contributions lower New Jersey taxable wages, as they do for federal income tax.