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Tax year 2026

New Jersey vs Pennsylvania Income Tax — 2026

A single filer earning $100,000 pays $1,110 less per year in Pennsylvania than in New Jersey $93 a month. New Jersey charges $4,180; Pennsylvania charges $3,070.

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

New Jersey at $100K
$4,180
4.18%
Pennsylvania at $100K
$3,070
3.07%
Annual difference
$1,110
$93 a month
National ranks
31 vs 15
of 50, lowest tax first

The bill at every income

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

New Jersey and Pennsylvania income tax compared at seven income levels, 2026
Gross incomeNew Jersey taxPennsylvania taxDifference
$50,000$1,215$1,535$320 less in NJ
$75,000$2,596$2,303$294 less in PA
$100,000$4,180$3,070$1,110 less in PA
$150,000$7,365$4,605$2,760 less in PA
$250,000$13,735$7,675$6,060 less in PA
$500,000$29,660$15,350$14,310 less in PA
$1,000,000$74,484$30,700$43,784 less in PA
Annual state income tax, New Jersey versus Pennsylvania
NJ at $50,000: $1,215NJ at $50,000$1,215PA at $50,000: $1,535PA at $50,000$1,535NJ at $75,000: $2,596NJ at $75,000$2,596PA at $75,000: $2,303PA at $75,000$2,303NJ at $100,000: $4,180NJ at $100,000$4,180PA at $100,000: $3,070PA at $100,000$3,070NJ at $150,000: $7,365NJ at $150,000$7,365PA at $150,000: $4,605PA at $150,000$4,605NJ at $250,000: $13,735NJ at $250,000$13,735PA at $250,000: $7,675PA at $250,000$7,675NJ at $500,000: $29,660NJ at $500,000$29,660PA at $500,000: $15,350PA at $500,000$15,350NJ at $1,000,000: $74,484NJ at $1,000,000$74,484PA at $1,000,000: $30,700PA at $1,000,000$30,700

How the two systems differ

New Jersey and Pennsylvania income tax systems compared
New JerseyPennsylvania
Tax structureGraduatedFlat rate
Top marginal rate10.75%3.07%
Number of brackets71
Standard deduction (single)NoneNone
Personal exemption$1,000None
Local income taxesNoYes
Capital gainsordinaryordinary
Population (2024)9,500,85113,078,751

By filing status

New Jersey and Pennsylvania tax on $100,000 by filing status, 2026
Filing statusNew JerseyPennsylvaniaDifference
Single$4,180$3,070$1,110 less in PA
Married filing jointly$2,640$3,070$431 less in NJ
Married filing separately$4,180$3,070$1,110 less in PA
Head of household$2,695$3,070$375 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, Pennsylvania costs $1,110 less per year than New Jersey$93 a month.

New Jersey compared with Pennsylvania at $100,000
New JerseyPennsylvaniaDifference
State income tax$4,180$3,070$1,110
Per month$348$256$93
Effective rate4.18%3.07%1.11 pts
Marginal rate6.37%3.07%3.30 pts
Standard deduction$0$0$0
Taxable income$99,000$100,000$1,000
Tax structureGraduatedFlat rate
Local income taxesNoYes

Local taxes are not included above. Pennsylvania has localities that levy their own income tax on top of the state figure. See each state page for the rates that apply.

Full detail: New Jersey · Pennsylvania · methodology

Local income taxes change this picture

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)
    Retrieved
  2. 2.Tax FoundationResearch organisation (cross-check)
    State Individual Income Tax Rates and Brackets, 2025
    Retrieved
  3. 3.Pennsylvania Department of RevenueState revenue department
    Personal Income Tax Rates (rate by year; 3.07% for 2004 - present)
    Retrieved

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