Last updated: September 2026

New Jersey Income Tax Calculator

A single filer earning $80,000 owes about $2,906 in New Jersey income tax for 2026, or 3.6% of salary. The 10.75% top rate only starts at $1,000,000. What sets New Jersey apart is what it counts as income. There is no standard deduction. Money you put into a 403(b) or 457 plan is still taxed. And homeowners and renters can deduct property taxes, up to $15,000.

New Jersey tax data current for 2025 & 2026 · 2027 available as a projection · Updated for the One Big Beautiful Bill Act

Estimate Your Tax Bill

Income
$
$

SE tax and the deductible half are calculated automatically.

$
Deduction
Standard deduction —

Results update automatically as you type.

Estimated Total Tax
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federal + state + SE
Wages / Salary —
Total Income —
Adj. Gross Income —
Standard Deduction —
Taxable Income —
Federal Income Tax —
Total Tax —
Effective Rate
—
total tax / total income
Marginal Rate
—
federal, on last dollar

Estimate only. Does not include credits, AMT, or investment income at preferential rates.

Federal Tax Bracket Breakdown

Enter your income above to see how your tax is calculated bracket by bracket.

New Jersey Income Tax at Common Salaries (2026)

Estimated annual federal and New Jersey state income tax for a single filer, after the standard deduction. Numbers reflect the 2026 IRS tax tables and the 2026 New Jersey state tax schedule. FICA (Social Security and Medicare) is not income tax — see the calculator above for full paycheck modeling.

Salary Federal Tax NJ Tax Total Income Tax Effective Rate
$40,000 $2,620 $683 $3,303 8.3%
$60,000 $5,020 $1,767 $6,787 11.3%
$80,000 $8,770 $2,906 $11,676 14.6%
$100,000 $13,170 $4,180 $17,350 17.4%
$150,000 $24,734 $7,365 $32,099 21.4%
$200,000 $36,734 $10,550 $47,284 23.6%

Single filer using the standard deduction. No tax credits, itemized deductions, or pre-tax adjustments.

What's different about New Jersey income tax

Single and joint filers use different brackets

New Jersey has one rate schedule for single filers and a separate one for married couples filing jointly. The joint brackets are not simply double the single ones, and the joint schedule has an extra 2.45% bracket. A single filer moves from 5.525% to 6.37% at $75,000 of taxable income. A joint return stays at 5.525% until $150,000. Rates and brackets have not changed since 2020.

Exemptions instead of a standard deduction

New Jersey has no standard deduction. Everyone gets a $1,000 personal exemption, $2,000 on a joint return. Each dependent adds $1,500. You get another $1,000 if you are 65 or older, and another $1,000 if you are blind or disabled. An honorably discharged veteran gets a $6,000 exemption.

Property taxes are deductible, and so is part of your rent

If you own your main home, you can deduct the property taxes you paid on it, up to $15,000. If you rent in a building that pays property tax, New Jersey counts 18% of your rent as property tax. A tenant paying $2,000 a month can deduct $4,320, which on an $80,000 salary cuts New Jersey tax by about $272. If the deduction would save you less than $50, take the refundable $50 property tax credit instead.

401(k) contributions are excluded, 403(b) and 457 contributions are not

New Jersey follows the federal rules for 401(k) deferrals, up to the federal limit. It does not exclude employee contributions to 403(b), 457, or federal Thrift Savings Plan accounts, which are common for teachers, hospital staff, and public employees. On an $80,000 salary, putting $5,000 into a 403(b) instead of a 401(k) costs about $310 more in New Jersey tax. Because that money has already been taxed, it is not taxed again when you withdraw it.

Losses stay in their own category

New Jersey sorts income into categories such as wages, business income, capital gains, and gambling winnings. A net loss in one category cannot reduce income in another. A stock loss, for example, cannot offset your salary.

Retirement income over 62

Social Security and U.S. military pensions are not taxed. Once you are 62 or older, you can exclude pension, annuity, and IRA income: up to $100,000 on a joint return or $75,000 for a single filer, if your total income is $100,000 or less. Between $100,001 and $150,000 of income, only part of that income can be excluded, and above $150,000 none of it.

Working in New York or Pennsylvania

If you live in New Jersey and work in New York, New York taxes those wages. New Jersey taxes them too, then gives you a credit for the New York tax on Schedule NJ-COJ. The credit cannot be more than the New Jersey tax on that income. Pennsylvania is different. Under a reciprocal agreement, New Jersey residents who work in Pennsylvania pay state income tax on those wages only to New Jersey, though Pennsylvania local wage taxes still apply.

New Jersey tax credits (2025 returns)

Credits come off the tax itself, after the brackets. The calculator applies only the ones marked; the rest depend on your family and income, so subtract any you qualify for from the estimate.

Credit Amount Who gets it In calculator
New Jersey earned income tax credit 40% of the federal EITC; $260 for some workers 18+ without children who miss the federal age limit Workers who qualify for the federal EITC No
New Jersey child tax credit $1,000 per child at taxable income of $30,000 or less, stepping down to $200 at $60,001 to $80,000 Children age 5 or younger; not available to married couples filing separately No
Child and dependent care credit 50% of the federal credit at taxable income of $30,000 or less, falling to 10% at $120,001 to $150,000 Taxable income of $150,000 or less No
Property tax credit $50 ($25 for married couples filing separately who share a home) Eligible homeowners and renters who take it instead of the property tax deduction No

New Jersey Income Tax Brackets (2026)

Tax RateSingle FilerMarried Filing Jointly
1.4%$0 – $20,000$0 – $20,000
1.75%$20,000 – $35,000$20,000 – $50,000
2.45%—$50,000 – $70,000
3.5%$35,000 – $40,000$70,000 – $80,000
5.525%$40,000 – $75,000$80,000 – $150,000
6.37%$75,000 – $500,000$150,000 – $500,000
8.97%$500,000 – $1,000,000$500,000 – $1,000,000
10.75%Over $1,000,000Over $1,000,000
Personal exemption
$1,000 single · $2,000 joint

Brackets shown are marginal: each rate applies only to the portion of taxable income within that bracket, not your total income. Taxable income equals gross wages minus pre-tax deductions and the personal exemption.

Filing and paying New Jersey income tax

Return
Form NJ-1040 for full-year residents, due April 15. You must file if your income is more than $10,000 (single or married filing separately) or $20,000 (other statuses).
Withholding
New Jersey uses its own certificate, Form NJ-W4. If you file jointly and your household has more than one paycheck, the form's wage chart picks a rate table that withholds enough for your combined income.
Estimated payments
Four installments on Form NJ-1040-ES: April 15, June 15, and September 15, 2026, and January 15, 2027. Interest can apply if you owe more than $400 and paid less than 80% of your tax during the year.

To see how New Jersey sits against every other state on top rate, bracket count and standard deduction, see state income tax rates for 2026 — all 51 jurisdictions in one sortable table.

How New Jersey Income Tax Compares to Neighboring States

Total income tax (federal + state) on a $100,000 annual salary in 2026, single filer using the standard deduction:

State State Tax Total Income Tax vs. New Jersey
New Jersey (here) $4,180 $17,350 —
New York $4,860 $18,030 +$680
Pennsylvania $3,070 $16,240 -$1,110
Delaware $5,259 $18,429 +$1,079

A negative "vs." figure means that state collects less total income tax than New Jersey. Federal portion is identical across states; only state tax varies.

Frequently Asked Questions

What is the New Jersey state income tax rate for 2026?

New Jersey state income tax for 2026 ranges from 1.4% on the lowest bracket to 10.75% on income above $1,000,000 (single filer). Most earners stay below the top bracket; the top rate applies only to high earners.

How much income tax will I pay in New Jersey on a $100,000 salary?

For a single filer earning $100,000 in New Jersey in 2026, expect approximately $13,170 in federal income tax and $4,180 in New Jersey state income tax — for a total income tax of about $17,350, an effective rate of 17.4%. This excludes FICA (Social Security and Medicare), which adds roughly 7.65% on top.

Does New Jersey tax 403(b) contributions?

Yes. New Jersey excludes 401(k) deferrals up to the federal limit, but employee contributions to 403(b), 457, and Thrift Savings Plan accounts count as taxable wages in the year you make them. You are not taxed on those contributions again when you withdraw them.

Can renters deduct rent on a New Jersey tax return?

Partly. New Jersey treats 18% of the rent on your main home as property tax. You can deduct that amount, up to the $15,000 property tax limit, or take a $50 credit if that is worth more.

Does New Jersey tax retirement income?

Social Security and U.S. military pensions are exempt. At 62 or older, you can exclude up to $100,000 of pension, annuity, and IRA income on a joint return ($75,000 single) if your total income is $100,000 or less. The exclusion shrinks above that and ends above $150,000.

I live in New Jersey and work in New York. Do I pay tax twice?

No. You pay New York tax on the wages you earn there, and New Jersey gives you a credit for it, up to the New Jersey tax on that income. Because New York's rates are usually higher, many commuters owe New Jersey little or nothing on those wages.

For the preferential federal rates on long-term gains, see the Capital Gains Tax Calculator. For the federal brackets, standard deduction, and Social Security wage base that sit underneath this state calculation, see 2026 Tax Calculators.

More New Jersey Calculators

New Jersey Paycheck Calculator
Per-paycheck take-home after federal and state income tax, FICA, and the state disability or paid-leave premium.
New Jersey Sales Tax
New Jersey state and city sales tax rates, with a calculator.

All-States Income Tax

The general income tax calculator with every U.S. state.

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