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Tax year 2026

New Jersey vs North Carolina Income Tax — 2026

A single filer earning $100,000 pays $699 less per year in North Carolina than in New Jersey — $58 a month. New Jersey charges $4,180; North Carolina charges $3,481.

Why this pair has a page: two of the largest taxing states.

New Jersey at $100K
$4,180
4.18%
North Carolina at $100K
$3,481
3.48%
Annual difference
$699
$58 a month
National ranks
31 vs 21
of 50, lowest tax first

The bill at every income

Single filer, standard deduction, no dependents. State income tax only.

New Jersey and North Carolina income tax compared at seven income levels, 2026
Gross incomeNew Jersey taxNorth Carolina taxDifference
$50,000$1,215$1,486$272 less in NJ
$75,000$2,596$2,484$112 less in NC
$100,000$4,180$3,481$699 less in NC
$150,000$7,365$5,476$1,889 less in NC
$250,000$13,735$9,466$4,269 less in NC
$500,000$29,660$19,441$10,219 less in NC
$1,000,000$74,484$39,391$35,093 less in NC
Annual state income tax, New Jersey versus North Carolina
NJ at $50,000: $1,215NJ at $50,000$1,215NC at $50,000: $1,486NC at $50,000$1,486NJ at $75,000: $2,596NJ at $75,000$2,596NC at $75,000: $2,484NC at $75,000$2,484NJ at $100,000: $4,180NJ at $100,000$4,180NC at $100,000: $3,481NC at $100,000$3,481NJ at $150,000: $7,365NJ at $150,000$7,365NC at $150,000: $5,476NC at $150,000$5,476NJ at $250,000: $13,735NJ at $250,000$13,735NC at $250,000: $9,466NC at $250,000$9,466NJ at $500,000: $29,660NJ at $500,000$29,660NC at $500,000: $19,441NC at $500,000$19,441NJ at $1,000,000: $74,484NJ at $1,000,000$74,484NC at $1,000,000: $39,391NC at $1,000,000$39,391

How the two systems differ

New Jersey and North Carolina income tax systems compared
New JerseyNorth Carolina
Tax structureGraduatedFlat rate
Top marginal rate10.75%3.99%
Number of brackets71
Standard deduction (single)None$12,750
Personal exemption$1,000None
Local income taxesNoNo
Capital gainsordinaryordinary
Population (2024)9,500,85111,046,024

By filing status

New Jersey and North Carolina tax on $100,000 by filing status, 2026
Filing statusNew JerseyNorth CarolinaDifference
Single$4,180$3,481$699 less in NC
Married filing jointly$2,640$2,973$333 less in NJ
Married filing separately$4,180$3,481$699 less in NC
Head of household$2,695$3,227$532 less in NJ

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, North Carolina costs $699 less per year than New Jersey — $58 a month.

New Jersey compared with North Carolina at $100,000
New JerseyNorth CarolinaDifference
State income tax$4,180$3,481$699
Per month$348$290$58
Effective rate4.18%3.48%0.70 pts
Marginal rate6.37%3.99%2.38 pts
Standard deduction$0$12,750$12,750
Taxable income$99,000$87,250$11,750
Tax structureGraduatedFlat rate
Local income taxesNoNo

Full detail: New Jersey · North Carolina · methodology

What this comparison leaves out

Sources for both states

  1. 1.New Jersey Division of TaxationState revenue department
    New Jersey Tax Rate Schedules - 2020 and After (linked from NJ Income Tax Rates, page updated 03/24/26)
    https://www.nj.gov/treasury/taxation/pdf/current/njtaxratesch.pdf
    Retrieved
  2. 2.Tax FoundationResearch organisation (cross-check)
    State Individual Income Tax Rates and Brackets, 2025
    https://taxfoundation.org/data/all/state/state-income-tax-rates/
    Retrieved
  3. 3.North Carolina Department of RevenueState revenue department
    2026 Income Tax Withholding Tables and Instructions for Employers (Form NC-30)
    https://www.ncdor.gov/income-tax-withholding-tables-and-instructions-employers/open
    Retrieved
  4. 4.Tax FoundationResearch organisation (cross-check)
    State Individual Income Tax Rates and Brackets, 2026
    https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/
    Retrieved

Figures on this page were last checked against these sources on . Found something wrong? Report it.