New Jersey income tax and brackets 2026
New Jersey taxes income at 7 rates in 2026, from 1.4% on the first $20,000 of a single filer's taxable income to 10.75% above $1,000,000. A single filer earning $75,000 in New Jersey owes about $10,266 in federal and state income tax, an effective rate of 13.7%.
Income tax · 2026
See the brackets $10,266for the year
Effective rate 13.7% of income
Federal income tax$7,67074.7%
New Jersey income tax$2,59625.3%
Taxable income
$58,900
Top federal rate
22%
Top New Jersey rate
5.525%
New Jersey tax brackets 2026
New Jersey brackets · 2026
1.4% to 10.75%
7 brackets
Your top bracket
5.525%
Average rate
3.5%
Taxable income
$74,000
How your $2,596 adds up
1.4% on the first $20,000$28010.8%
1.75% on the next $15,000$26310.1%
3.5% on the next $5,000$1756.7%
5.525% on the last $34,000$1,87872.4%
New Jersey brackets, single
| Rate | Taxable income | Tax owed |
|---|---|---|
| 1.4% | $0 to $20,000 | 1.4% of taxable income |
| 1.75% | $20,000 to $35,000 | $280.00 + 1.75% over $20,000 |
| 3.5% | $35,000 to $40,000 | $542.50 + 3.5% over $35,000 |
| 5.525%You | $40,000 to $75,000 | $717.50 + 5.525% over $40,000 |
| 6.37% | $75,000 to $500,000 | $2,651.25 + 6.37% over $75,000 |
| 8.97% | $500,000 to $1,000,000 | $29,723.75 + 8.97% over $500,000 |
| 10.75% | Over $1,000,000 | $74,573.75 + 10.75% over $1,000,000 |
New Jersey at a glance
- Income tax
- 1.4% to 10.75%
- Personal exemption
- $1,000
- Payroll taxes
- 0.425% + 0.19% + 0.23%
- Local income tax
- None
- Sales tax
- 6.625%
- 2026 return due
- Apr 15, 2027
How we work it out
- 1IncomeYour income for the year, less pre-tax retirement savings.
- 2DeductionThe larger of the standard deduction and your itemized total.
- 3Federal bracketsEach rate from 10% to 37% taxes only the income inside it.
- 4New JerseyNew Jersey's own deduction and rates on the same income.
- 5Effective rateYour total tax divided by your income.
New Jersey income tax questions
What are the New Jersey tax brackets for 2026?
New Jersey has 7 brackets for single filers, from 1.4% on the first $20,000 of taxable income to 10.75% on income over $1,000,000.
How much income tax do I pay on $75,000 in New Jersey?
A single filer earning $75,000 owes about $7,670 in federal income tax and $2,596 in New Jersey income tax for 2026, $10,266 in all. That is 13.7% of income.
Why is my average rate lower than my tax bracket?
Each rate taxes only the income inside its bracket. A single filer with $74,000 of New Jersey taxable income is in the 5.525% bracket, but only the $34,000 above $40,000 pays 5.525%. The lower rates tax the rest, so the brackets come to $2,596, 3.5% on average.
What are the 2026 federal tax brackets?
Seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. The 37% rate starts above $640,600 for single filers and above $768,700 for married couples filing jointly.
Will New Jersey's brackets change?
Rates and brackets are set in law and are not indexed; they are unchanged from 2025.
What is the 2026 standard deduction?
$16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household. New Jersey gives a $1,000 personal exemption instead.
Sources
- IRS Revenue Procedure 2025-32: 2026 brackets and standard deduction
- Social Security Administration: 2026 contribution and benefit base
- IRS Notice 2025-67: 2026 retirement plan limits
- New Jersey Division of Taxation
- NJ Division of Taxation, 2025 NJ-1040 instructions, Tax Rate Schedules A and B and $1,000 exemptions
- NJ Department of Labor, rate information, contributions and due dates (2026 worker rates and wage bases)
- Tax Foundation, State Individual Income Tax Rates and Brackets, 2026
- Tax Foundation, State and Local Sales Tax Rates, Midyear 2026 (state rate)
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