New Jersey Income Tax Brackets 2026
New Jersey taxes income in 7 brackets from 1.4% to 10.75% for 2026; the top rate of 10.75% applies to taxable income over $1,000,000 for a single filer.
New Jersey brackets for 2026
Single
| Taxable income | Rate |
|---|---|
| $0 to $20,000 | 1.4% |
| $20,000 to $35,000 | 1.75% |
| $35,000 to $40,000 | 3.5% |
| $40,000 to $75,000 | 5.53% |
| $75,000 to $500,000 | 6.37% |
| $500,000 to $1,000,000 | 8.97% |
| Over $1,000,000 | 10.75% |
Married filing separately
| Taxable income | Rate |
|---|---|
| $0 to $20,000 | 1.4% |
| $20,000 to $35,000 | 1.75% |
| $35,000 to $40,000 | 3.5% |
| $40,000 to $75,000 | 5.53% |
| $75,000 to $500,000 | 6.37% |
| $500,000 to $1,000,000 | 8.97% |
| Over $1,000,000 | 10.75% |
Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 to $20,000 | 1.4% |
| $20,000 to $50,000 | 1.75% |
| $50,000 to $70,000 | 2.45% |
| $70,000 to $80,000 | 3.5% |
| $80,000 to $150,000 | 5.53% |
| $150,000 to $500,000 | 6.37% |
| $500,000 to $1,000,000 | 8.97% |
| Over $1,000,000 | 10.75% |
Head of household
| Taxable income | Rate |
|---|---|
| $0 to $20,000 | 1.4% |
| $20,000 to $50,000 | 1.75% |
| $50,000 to $70,000 | 2.45% |
| $70,000 to $80,000 | 3.5% |
| $80,000 to $150,000 | 5.53% |
| $150,000 to $500,000 | 6.37% |
| $500,000 to $1,000,000 | 8.97% |
| Over $1,000,000 | 10.75% |
- New Jersey's brackets are set in law and not indexed for inflation.
- Contributions to 401(k) plans are excluded from New Jersey wages; contributions to other retirement plans are not.
- Worker rates are derived from the 2026 maximums: UI and workforce funds 0.425%, disability 0.19%, family leave 0.23%.
New Jersey income tax on common incomes
Single filer, wages only, standard deduction, 2026 rates. Federal tax is extra.
| Income | New Jersey tax | Average rate | Rate on the last dollar |
|---|---|---|---|
| $30,000 | $438 | 1.5% | 1.75% |
| $50,000 | $1,215 | 2.4% | 5.53% |
| $75,000 | $2,596 | 3.5% | 5.53% |
| $100,000 | $4,180 | 4.2% | 6.37% |
| $150,000 | $7,365 | 4.9% | 6.37% |
| $200,000 | $10,550 | 5.3% | 6.37% |
| $300,000 | $16,920 | 5.6% | 6.37% |
Federal brackets
Federal income tax applies on top of New Jersey's. US federal brackets for 2026.
Frequently asked questions
What are the New Jersey income tax brackets for 2026?
New Jersey taxes income in 7 brackets from 1.4% to 10.75% for 2026; the top rate of 10.75% applies to taxable income over $1,000,000 for a single filer.
How much state income tax is owed on $75,000?
About $2,596 for a single filer with no other deductions: an average rate of 3.5%, with the last dollar taxed at 5.53%.
Does moving into a higher bracket mean all my income is taxed more?
No. Each rate applies only to the part of taxable income inside its bracket, so a raise that crosses into a higher bracket is taxed at the higher rate only above the threshold.
Take-home pay in New Jersey
Sources
- NJ-1040 instructions (2025): Tax Rate Schedules A and B, $1,000 regular exemptions, 401(k) exclusion (brackets, exemption, 401(k) treatment; checked October 15, 2026)
- NJ Division of Taxation 2026 W-2 guidance: worker maximums UI/WF/SWF $190.40, DI $325.09, FLI $393.53; wage bases $44,800 and $171,100 (worker contributions; checked October 15, 2026)
- NJDOL: 2026 taxable wage bases ($44,800 UI; $171,100 TDI/FLI for workers) (wage bases; checked October 15, 2026)
Estimates for information only; not tax, legal or financial advice. See our methodology.