New Jersey Income Tax Rates & Brackets — 2026

Every filing status, as published by New Jersey Division of Taxation. Rates apply to New Jersey taxable income — that is income after the deductions and exemptions shown on each card.

Rates are marginal: the 10.75% top rate applies only to the dollars above the top threshold, never to your whole income. A single filer on $100,000 in New Jersey subtracts $1,000 of deductions and exemptions, then pays each bracket in turn on $99,000 of taxable income — $4,180 in all, or 4.18% of gross income. Marginal vs effective rate, explained.

Single filer, standard deduction, no dependents. Rank is out of 50 jurisdictions, lowest tax first.

Change the income, filing status and number of dependents to see the bracket-by-bracket breakdown.

State income tax owed by a single filer on $100,000 in 2026.

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New Jersey's rates, brackets and standard deduction are unchanged from 2025 to 2026.

New Jersey’s brackets, standard deduction and exemptions are unchanged from 2025, so there is no separate 2025 page — these figures are the 2025 figures.

We do not publish New Jersey's treatment of Social Security, pensions and retirement account withdrawals, because we could not establish it from a primary source. Rather than estimate it, we withhold it — see retirement taxes by state for the jurisdictions we can publish.

How New Jersey taxes a capital gain in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.

Source: New Jersey Division of Taxation — Income Tax — Capital Gains (retrieved 2026-09-19). Compare every state.

New Jersey's Gross Income Tax is levied only at the state level; Form NJ-1040 contains no local income tax computation and no New Jersey municipality imposes an individual income tax on residents.

• ·New Jersey publishes its rate schedules as 'multiply taxable income by the rate, then subtract a fixed amount'; that form is arithmetically identical to the cumulative bracket schedule recorded here.
• ·Single filers and married/CU partners filing separately use a 7-bracket schedule (Table A). Married/CU couples filing jointly, heads of household and qualifying surviving spouses use an 8-bracket schedule (Table B).
• ·New Jersey has no standard deduction. It instead allows a $1,000 personal exemption per filer ($2,000 on a joint return) and $1,500 per dependent.
• ·Capital gains are taxed as ordinary income. New Jersey does not allow a capital loss to offset other categories of income.
• ·New Jersey does not tax Social Security benefits, and qualifying retirees may exclude a large share of pension and other retirement income.

Net gains from the disposition of property are one of New Jersey's categories of gross income and are taxed at the ordinary rates. Losses in one category cannot offset income in another.