New Jersey income tax at a glance
New Jersey has no standard deduction, only $1,000 personal and $1,500 dependent exemptions, and its 10.75% top rate on income over $1 million is among the highest in the nation. NJ’s gross-income tax uses its own definitions (for example, 401(k) deferrals are excluded but some other pre-tax items are not).
| Tax structure | 7 brackets, 1.4% – 10.75% |
| Figures for tax year | 2026 |
| Starting point | Federal AGI |
| Standard deduction (single / joint) | None |
| Tax on $75,000 (single) | $2,596 (3.46%) |
| Rank at $75,000 | 24th highest of 42 |
| Local income taxes | None |
| State sales tax | 6.625% |
How New Jersey calculates your income tax
New Jersey starts from your federal adjusted gross income (AGI). There is no standard deduction in New Jersey. You also get a personal exemption of $1,000 per taxpayer and a dependent exemption of $1,500 per dependent.
Tax from the New Jersey brackets = New Jersey income tax
New Jersey income tax brackets (2026)
Married couples filing jointly get their own, wider brackets. Rates apply only to the slice of taxable income inside each bracket.
Single filers
| Rate | Taxable income | Tax owed |
|---|---|---|
| 1.4% | $0 – $20,000 | 1.4% of taxable income |
| 1.75% | $20,001 – $35,000 | $280 + 1.75% over $20,000 |
| 3.5% | $35,001 – $40,000 | $543 + 3.5% over $35,000 |
| 5.53% | $40,001 – $75,000 | $718 + 5.53% over $40,000 |
| 6.37% | $75,001 – $500,000 | $2,651 + 6.37% over $75,000 |
| 8.97% | $500,001 – $1,000,000 | $29,724 + 8.97% over $500,000 |
| 10.75% | Over $1,000,000 | $74,574 + 10.75% over $1,000,000 |
Married filing jointly
| Rate | Taxable income | Tax owed |
|---|---|---|
| 1.4% | $0 – $20,000 | 1.4% of taxable income |
| 1.75% | $20,001 – $50,000 | $280 + 1.75% over $20,000 |
| 2.45% | $50,001 – $70,000 | $805 + 2.45% over $50,000 |
| 3.5% | $70,001 – $80,000 | $1,295 + 3.5% over $70,000 |
| 5.53% | $80,001 – $150,000 | $1,645 + 5.53% over $80,000 |
| 6.37% | $150,001 – $500,000 | $5,513 + 6.37% over $150,000 |
| 8.97% | $500,001 – $1,000,000 | $27,808 + 8.97% over $500,000 |
| 10.75% | Over $1,000,000 | $72,658 + 10.75% over $1,000,000 |
Heads of household use the married-filing-jointly brackets in New Jersey.
New Jersey standard deduction and exemptions
| Filing status | Standard deduction | Personal exemption | Per dependent |
|---|---|---|---|
| Single | $0 | $1,000 | $1,500 |
| Married filing jointly | $0 | $2,000 | $1,500 |
| Head of household | $0 | $1,000 | $1,500 |
Amounts before any income-based phase-outs.
New Jersey income tax on $50,000, $75,000 and $100,000
Estimated 2026 tax for W-2 wages with the standard deduction, no children and no pre-tax deductions. Change any of these in the calculator above.
| Wages | Filing status | NJ tax | Effective | Federal tax | FICA | Take-home | Monthly |
|---|---|---|---|---|---|---|---|
| $50,000 | Single | $1,215 | 2.43% | $3,820 | $3,825 | $41,140 | $3,428 |
| $50,000 | Married jointly | $770 | 1.54% | $1,780 | $3,825 | $43,625 | $3,635 |
| $75,000 | Single | $2,596 | 3.46% | $7,670 | $5,738 | $58,997 | $4,916 |
| $75,000 | Married jointly | $1,400 | 1.87% | $4,640 | $5,738 | $63,223 | $5,269 |
| $100,000 | Single | $4,180 | 4.18% | $13,170 | $7,650 | $75,000 | $6,250 |
| $100,000 | Married jointly | $2,640 | 2.64% | $7,640 | $7,650 | $82,071 | $6,839 |
Step by step: $75,000 single filer in New Jersey
- Gross wages: $75,000
- Exemptions: −$1,000
- New Jersey taxable income: $74,000
- 1.4% on $20,000 = $280.00
- 1.75% on $15,000 = $262.50
- 3.5% on $5,000 = $175.00
- 5.53% on $34,000 = $1,878.50
- New Jersey income tax: $2,596 — 3.46% of gross pay, with a marginal state rate of 5.53%.
- With $7,670 of federal income tax and $5,738 of FICA, total tax is $16,004 and take-home pay is about $58,997 ($2,269 every two weeks).
Local income taxes in New Jersey
No local income taxes on residents (Newark levies a 1% payroll tax on employers).
Sales tax and other New Jersey taxes
The New Jersey state sales tax rate is 6.625%, and local governments may add their own rates on top. Spending $30,000 a year on taxable goods would cost roughly $1,988 in state sales tax alone.
Compare New Jersey with neighboring states
State income tax on $75,000 of wages for a single filer in New Jersey and its neighbors. Moving to Pennsylvania would cut state income tax on this salary by about $294 a year, while Delaware would cost about $1,013 more.
| State | Type | Top rate | Tax on $75k | vs NJ |
|---|---|---|---|---|
| New Jersey | Graduated | 10.75% | $2,596 | — |
| New York | Graduated | 10.9% | $3,453 | +$857 |
| Pennsylvania | Flat | 3.07% | $2,303 | −$294 |
| Delaware | Graduated | 6.6% | $3,609 | +$1,013 |
If you live in one of these states and work in another, you generally file a non-resident return in the work state and claim a credit at home for the tax paid. New Jersey has reciprocity with Pennsylvania, so residents of those states working here (and vice versa) usually pay only their home state.
How to lower your New Jersey income tax
- Pre-tax retirement savings. Putting $10,000 into a traditional 401(k) on a $75,000 salary cuts New Jersey tax by about $553 on top of the federal savings.
- Claim state credits. Check the New Jersey return for earned-income, child, education and renter or property-tax credits that this estimate doesn’t include.
- Watch residency and work location. Days worked in another state and the date you move in or out change how much each state can tax.
- Time large income. Bonuses, stock sales and Roth conversions all land on your state return too — with a 10.75% top rate, timing can matter a lot.
See all states side by side in the state income tax calculator, or check the federal side with the federal income tax calculator and your per-check withholding in the paycheck calculator.
Sources and updates
Rates, brackets and deductions are for tax year 2026. Source: official New Jersey tax agency page, cross-checked with the Tax Foundation’s 2026 state income tax tables and 2026 state legislation. Data last reviewed November 4, 2026.
New Jersey income tax FAQ
What is the New Jersey state income tax rate?
New Jersey has 7 brackets ranging from 1.4% to 10.75% (figures for 2026). The top rate starts at $1,000,000 of taxable income for single filers. A single filer earning $75,000 pays an effective rate of about 3.46%.
How much New Jersey income tax do I pay on $75,000?
About $2,596 for a single filer and $1,400 for a married couple filing jointly, using the standard deduction. Including federal income tax and FICA, a single filer takes home about $58,997 a year.
What is the New Jersey standard deduction?
New Jersey has no standard deduction. You also get a personal exemption of $1,000 per taxpayer and a dependent exemption of $1,500 per dependent.
Does New Jersey have local income taxes?
No local income taxes on residents (Newark levies a 1% payroll tax on employers).
Is New Jersey a high-tax state?
On a $75,000 salary New Jersey ranks 24 of the 42 jurisdictions that tax wages (1 = highest), in the middle of the pack. Among its neighbors, Pennsylvania is cheapest at $2,303.