New Jersey Income Tax Brackets 2026
What are the New Jersey income tax brackets for 2026?
New Jersey uses 7 graduated brackets for 2026, from 1.4% on the first dollars of taxable income up to a top rate of 10.75%. After the state's standard deduction of $0 single ($0 joint), a single filer on $75,000 pays $2,598 of New Jersey income tax.
New Jersey taxes income through 7 graduated brackets in 2026, topping out at 10.75%. The first bracket covers taxable income up to $20,000, and the top rate does not bite until taxable income passes $1,000,000, which is why the worked example below matters more than the headline rate.
Updated October 29, 2026
New Jersey brackets for single filers, 2026
Rates apply to New Jersey taxable income: gross pay minus the standard deduction and any personal exemption. In New Jersey the schedule fills from the bottom up: the first $20,000 of taxable income pays 1.4%, and only the income above each threshold pays the next rate up.
| Taxable income (single) | Rate |
|---|---|
| $0 to $20,000 | 1.4% |
| $20,001 to $35,000 | 1.75% |
| $35,001 to $40,000 | 3.5% |
| $40,001 to $75,000 | 5.53% |
| $75,001 to $500,000 | 6.37% |
| $500,001 to $1,000,000 | 8.97% |
| $1,000,001 and up | 10.75% |
New Jersey brackets for married filing jointly, 2026
| Taxable income (joint) | Rate |
|---|---|
| $0 to $20,000 | 1.4% |
| $20,001 to $50,000 | 1.75% |
| $50,001 to $70,000 | 2.45% |
| $70,001 to $80,000 | 3.5% |
| $80,001 to $150,000 | 5.53% |
| $150,001 to $500,000 | 6.37% |
| $500,001 to $1,000,000 | 8.97% |
| $1,000,001 and up | 10.75% |
Standard deduction and exemption in New Jersey
The 2026 standard deduction is $0 for single filers and $0 for married filing jointly. New Jersey also allows a personal exemption of $1,000 for single filers and $2,000 for joint filers, which comes off taxable income alongside the standard deduction. In New Jersey, that means the first $1,000 of a single filer's pay is taxed at zero before the schedule even starts.
Worked example: the brackets on a $75,000 salary
A single filer earning $75,000 in New Jersey first removes the standard deduction and personal exemption, leaving $74,000 of taxable income. Each bracket then takes its slice:
| Bracket range | Income in bracket | Rate | Tax |
|---|---|---|---|
| $0 to $20,000 | $20,000 | 1.4% | $280 |
| $20,001 to $35,000 | $15,000 | 1.75% | $263 |
| $35,001 to $40,000 | $5,000 | 3.5% | $175 |
| $40,001 to $75,000 | $34,000 | 5.53% | $1,880 |
Total New Jersey income tax: $2,598, an effective rate of 3.46% of gross pay. The marginal rate, the rate on the next dollar New Jersey taxes, is 5.53%; a raise that crosses into that bracket pays 5.53% only on the dollars above the line, never on the whole salary.
New Jersey income tax on common salaries (single filer)
| Gross salary | New Jersey income tax | Effective rate | Marginal rate |
|---|---|---|---|
| $40,000 | $683 | 1.71% | 3.5% |
| $50,000 | $1,215 | 2.43% | 5.53% |
| $75,000 | $2,598 | 3.46% | 5.53% |
| $100,000 | $4,182 | 4.18% | 6.37% |
| $150,000 | $7,367 | 4.91% | 6.37% |
How New Jersey compares with other states
How New Jersey compares: its top rate of 10.75% ranks 5th highest among the 42 taxing jurisdictions for 2026, and the $2,598 owed on a $75,000 salary ranks 25th highest, between West Virginia ($2,680) and Wisconsin ($2,594).
The shape of the schedule matters as much as the rates. New Jersey's top rate only starts at taxable income above $1,000,000, so a $75,000 salary never sniffs it: the highest rate actually touched is 5.53%, and the top slice of the example above contributes $1,880, about 72% of the total bill. The other 28% is spread across the lower 6 brackets.
Joint filers in New Jersey get wider thresholds, but not double: the top joint bracket starts at $1,000,000 against $1,000,000 for singles, a ratio of 1.00 to 1. Two similar earners can therefore push each other into the top rate sooner as a couple than they would alone.
To turn these figures into an actual paycheck, use the New Jersey income tax calculator for any salary, or the New Jersey take-home pay calculator to see the same salary after federal tax and FICA as well. Per pay period, the paycheck calculator breaks the New Jersey result down further, and the state tax brackets hub lines up all 50 states and DC side by side.
Frequently asked questions
What is the top income tax rate in New Jersey for 2026?
The top marginal rate in New Jersey is 10.75%, and it applies only to taxable income above $1,000,000 for single filers. Every dollar below that line pays less, starting at 1.4% on the first slice.
How many tax brackets does New Jersey have?
New Jersey has 7 brackets for 2026, running from 1.4% on the first slice of taxable income to 10.75% at the top. Joint filers use a wider schedule, with a standard deduction of $0 instead of $0.
What is the standard deduction in New Jersey for 2026?
The standard deduction is $0 for single filers and $0 for married filing jointly. A personal exemption of $1,000 single and $2,000 joint also applies.
How much New Jersey income tax is owed on $75,000?
A single filer earning $75,000 pays $2,598 of New Jersey income tax for 2026 in this model, an effective rate of 3.46%, even though the top bracket reached is 5.53%.