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New Jersey Income Tax Calculator (2026)
Estimate your 2026 New Jersey gross income tax — seven graduated brackets from 1.4% to 10.75%, with bracket tables that differ by filing status. No sign-up, no cost.
Estimate Your New Jersey Tax
Each dependent adds a $1,500 personal exemption ($1,000 single / $2,000 joint taxpayer exemption). New Jersey has no standard deduction.
Personal exemption
NJ taxable income
NJ state tax (1.4%–10.75%)
Effective tax rate
Marginal tax rate
New Jersey officially uses tax rate schedules for taxable income of $100,000 or more; the bracket math here produces the same result for typical incomes. This calculator does not model New Jersey’s pension/retirement income exclusions or credits. Estimates only — verify with the NJ Division of Taxation.
How New Jersey Income Tax Works
New Jersey’s Gross Income Tax is a graduated tax with seven brackets, from 1.4% on the first dollars to a top rate of 10.75% — the highest state income tax rate in the country. Unusually, New Jersey publishes separate bracket tables by filing status: the thresholds are not simply doubled for joint filers, so married couples use a genuinely different schedule.
- Seven graduated brackets. Single filers: 1.4% / 1.75% / 3.5% / 5.525% / 6.37% / 8.97% / 10.75%. Joint filers add a 2.45% tier and use different thresholds.
- No standard deduction. New Jersey is one of the few states with no standard deduction at all — taxable income is gross income minus personal exemptions only.
- Personal exemptions. $1,000 for a single filer, $2,000 for a joint return, plus $1,500 per dependent. Modest compared to other states’ standard deductions.
- Rate schedules at $100k+. For NJ taxable income of $100,000 or more, the Division of Taxation’s official method uses precomputed tax rate schedules rather than simple bracket math.
- Generous retirement exclusions. New Jersey excludes up to $100,000 (single) / $150,000 (joint) of pension and retirement income for qualifying filers — a major offset for retirees, not modeled here.
2026 Brackets — Single / Married Filing Separately
| Rate | Taxable income over | up to |
|---|---|---|
| 1.4% | $0 | $20,000 |
| 1.75% | $20,000 | $35,000 |
| 3.5% | $35,000 | $40,000 |
| 5.525% | $40,000 | $75,000 |
| 6.37% | $75,000 | $500,000 |
| 8.97% | $500,000 | $1,000,000 |
| 10.75% | $1,000,000 | — |
2026 Brackets — Married Filing Jointly / Head of Household
| Rate | Taxable income over | up to |
|---|---|---|
| 1.4% | $0 | $20,000 |
| 1.75% | $20,000 | $50,000 |
| 2.45% | $50,000 | $70,000 |
| 3.5% | $70,000 | $80,000 |
| 5.525% | $80,000 | $150,000 |
| 6.37% | $150,000 | $500,000 |
| 8.97% | $500,000 | $1,000,000 |
| 10.75% | $1,000,000 | — |
NJ taxable income = gross income − personal exemptions
(no standard deduction)
NJ tax = ∑ (income in each bracket × bracket rate)
(no standard deduction)
NJ tax = ∑ (income in each bracket × bracket rate)
Worked Example: Single, $75,000 Gross Income
| Bracket | Calculation | Amount |
|---|---|---|
| Personal exemption (single) | $1,000 | |
| NJ taxable income | $75,000 − $1,000 | $74,000 |
| 1.4% tier | 1.4% × $20,000 | $280.00 |
| 1.75% tier | 1.75% × $15,000 | $262.50 |
| 3.5% tier | 3.5% × $5,000 | $175.00 |
| 5.525% tier | 5.525% × $34,000 | $1,878.50 |
| Total NJ tax | $2,596.00 | |
| Effective rate | $2,596.00 ÷ $75,000 | 3.46% |
Frequently Asked Questions
New Jersey publishes genuinely separate bracket tables by filing status. Joint filers get a 2.45% tier that singles don’t have, and the thresholds shift (e.g., the 5.525% tier starts at $80,000 for joint vs. $40,000 for single). Always use the schedule matching your filing status.
Correct — New Jersey is one of the few states with no standard deduction. Taxable income is simply gross income minus the $1,000/$2,000 personal exemption (plus $1,500 per dependent). This makes NJ’s effective rates higher than they look from the bracket table alone.
New Jersey’s official method requires using precomputed tax rate schedules (rather than raw bracket math) once NJ taxable income reaches $100,000. The schedule values match bracket math for most incomes but use stepwise formulas; this calculator uses bracket math, which is equivalent in the typical case.
Nearly. New Jersey’s 10.75% top marginal rate (on income over $1,000,000) is the second-highest state income tax rate in the United States, behind only California’s 13.3% (which includes its mental health services surcharge). Note NJ’s top rate also kicks in at a much lower threshold — $1 million — than California’s.
New Jersey is unusually generous to retirees: qualifying filers can exclude up to $100,000 (single) or $150,000 (joint) of pension and retirement income, and Social Security is exempt. This calculator models wage income only and does not apply retirement exclusions.
No — it is an estimate for planning purposes only. High earners ($100,000+ taxable income) should check the NJ Division of Taxation’s official rate schedules, and filers with retirement income, rental income, or other special situations should consult a licensed tax professional.
Disclaimer: Estimates only — not tax advice. Verify with the NJ Division of Taxation (GIT-1) or a tax professional. Rate schedules apply at $100,000+ taxable income.