California vs New Jersey Income Tax — 2026
California has 10 rates from 1% to 13.3%, including a surtax above $1,000,000; New Jersey has 7 rates from 1.4% to 10.75%.
California allows a $5,900 standard deduction and a $158 personal exemption credit for a single filer; New Jersey allows a $1,000 personal exemption for a single filer.
A single filer earning $100,000 pays $731 less per year in New Jersey than in California — $61 a month. California charges $4,911; New Jersey charges $4,180.
How the two systems differ
| California | New Jersey | |
|---|---|---|
| Tax structure | Graduated | Graduated |
| Top rate (any income) | 13.3% | 10.75% |
| Number of brackets | 10 | 7 |
| Standard deduction (single) | $5,900 | None |
| Personal exemption | $158 credit | $1,000 |
| Local income taxes | No | No |
| Capital gains | Taxed as ordinary income | Taxed as ordinary income |
| Population (2024) | 39,431,263 | 9,500,851 |
More on California and New Jersey
The bill at every income
Single filer, standard deduction, no dependents. State income tax only.
| Gross income | California tax | New Jersey tax | Difference |
|---|---|---|---|
| $50,000 | $973 | $1,215 | $242 less in CA |
| $75,000 | $2,665 | $2,596 | $69 less in NJ |
| $100,000 | $4,911 | $4,180 | $731 less in NJ |
| $150,000 | $9,561 | $7,365 | $2,196 less in NJ |
| $250,000 | $18,861 | $13,735 | $5,126 less in NJ |
| $500,000 | $43,543 | $29,660 | $13,882 less in NJ |
| $1,000,000 | $102,301 | $74,484 | $27,817 less in NJ |
By filing status
| Filing status | California | New Jersey | Difference |
|---|---|---|---|
| Single | $4,911 | $4,180 | $731 less in NJ |
| Married filing jointly | $1,946 | $2,640 | $693 less in CA |
| Married filing separately | $4,911 | $4,180 | $731 less in NJ |
| Head of household | $2,449 | $2,695 | $246 less in CA |
Change the assumptions
Adjust income and filing status, or swap either state. The URL updates so you can share the exact comparison.
At $100,000 as a single filer, New Jersey costs $731 less per year than California — $61 a month.
| California | New Jersey | Difference | |
|---|---|---|---|
| State income tax | $4,911 | $4,180 | $731 |
| Per month | $409 | $348 | $61 |
| Effective rate | 4.91% | 4.18% | 0.73 pts |
| Marginal rate | 9.3% | 6.37% | 2.93 pts |
| Standard deduction | $5,900 | $0 | $5,900 |
| Taxable income | $94,100 | $99,000 | $4,900 |
| Tax structure | Graduated | Graduated | |
| Local income taxes | No | No |
Full detail: California · New Jersey · methodology
What this comparison leaves out
Sources for both states
- 1.California Franchise Tax BoardState revenue departmentTax News, October 2026 — 2026 IndexingRetrieved
- 2.Tax FoundationResearch organization (cross-check)State Individual Income Tax Rates and Brackets, 2026Retrieved
- 3.New Jersey Division of TaxationState revenue departmentNew Jersey Tax Rate Schedules - 2020 and After (linked from NJ Income Tax Rates, page updated 03/24/26)Retrieved
- 4.Tax FoundationResearch organization (cross-check)State Individual Income Tax Rates and Brackets, 2025Retrieved
Figures on this page were last checked against these sources on . Found something wrong? Report it.