Every New Jersey income tax bracket for 2026, exactly as published — with the standard deduction, the exemption credit, and a tool that finds your bracket and shows the tax slice by slice.
| Rate | Taxable income over | Up to | Cumulative tax at top of band |
|---|---|---|---|
| 1.4% | $0 | $20,000 | $280 |
| 1.75% | $20,000 | $35,000 | $543 |
| 3.5% | $35,000 | $40,000 | $718 |
| 5.53% | $40,000 | $75,000 | $2,653 |
| 6.37% | $75,000 | $500,000 | $29,726 |
| 8.97% | $500,000 | $1,000,000 | $74,576 |
| 10.75% | $1,000,000 | and above | — |
Brackets apply to taxable income — and New Jersey has no standard deduction, so that is your gross income. Both tables are printed in full on this page; the tabs only choose which you look at first.
Enter your New Jersey taxable income (after the standard deduction). Your bracket lights up in the table above, and your tax is broken into its slices.
Slide to explore — or type an exact amount; typing is never limited by the slider.
Figure A The bracket staircase
The staircase: each step is one bracket. The tax climbs only inside the step you are standing on — moving into a higher bracket never taxes your earlier income at the higher rate.
| Taxable income (single) | New Jersey tax | Effective rate | Top (marginal) rate |
|---|---|---|---|
| $50,000 | $1,271 | 2.5% | 5.53% |
| $75,000 | $2,653 | 3.5% | 5.53% |
| $100,000 | $4,246 | 4.2% | 6.37% |
| $150,000 | $7,431 | 5.0% | 6.37% |
Figure B How the $100,000 tax is built — slice by slice
$20,000 at 1.4% = $280 · $15,000 at 1.75% = $263 · $5,000 at 3.5% = $175 · $35,000 at 5.53% = $1,936 · $25,000 at 6.37% = $1,593. Effective rate 4.2%; the top slice is taxed at 6.37%.
No material change to New Jersey's individual income tax brackets, rates, $1,000 personal exemption or lack of a standard deduction for 2026; the retirement income exclusion amounts and its $150,000 total-income limit are also unchanged — Tax Foundation, State Individual Income Tax Rates and Brackets, 2026; New Jersey Division of Taxation, Retirement Income Exclusions.
The state-specific rules behind the numbers above — the things a generic calculator gets wrong about New Jersey.
New Jersey gives individual filers no standard deduction at all — a signature quirk of the Gross Income Tax. Instead there is a personal exemption of $1,000 for a single filer. Taxation therefore effectively starts with the first dollars of New Jersey gross income after that small exemption, long before federal tax starts after the federal standard deduction, which is why even modest New Jersey paychecks show state withholding.
Source: Tax Foundation, State Individual Income Tax Rates and Brackets, 2026; New Jersey Division of Taxation
For a single filer in 2026, New Jersey taxes taxable income at 1.40% up to $20,000, 1.75% to $35,000, 3.50% to $40,000, 5.53% to $75,000, 6.37% to $500,000, 8.97% to $1,000,000 and 10.75% above $1,000,000. The 10.75% top rate is among the highest state top rates in the country.
Source: Tax Foundation, State Individual Income Tax Rates and Brackets, 2026
New Jersey does not tax Social Security benefits at all, at any income level. That full exemption is separate from, and more generous than, the federal treatment, under which up to 85% of benefits can be taxable.
Source: New Jersey Division of Taxation, Retirement Income guidance
Taxpayers age 62 or older (or disabled) can exclude pension, annuity and IRA income up to $100,000 married filing jointly, $75,000 single or head of household, and $50,000 married filing separately — but only if total income is $100,000 or less. Between $100,001 and $125,000 the exclusion drops to a percentage of taxable retirement income (50% joint, 37.5% single, 25% separately), between $125,001 and $150,000 it drops further (25%, 18.75% and 12.5%), and above $150,000 of total income there is no exclusion at all, so one extra distribution can cost the whole break.
Source: New Jersey Division of Taxation, Retirement Income Exclusions
New Jersey has no municipal income tax on employees. Newark and Jersey City each levy a 1% payroll tax, but it falls on employers: under N.J.S.A. 40:48C employers pay 1% of payroll for work in the city and are prohibited from deducting it from employee wages, so employees do not file a local return or see it on a pay stub. Self-employed people working in those cities can owe it directly as their own employer.
Source: Tax Foundation, State Individual Income Tax Rates and Brackets, 2026
New Jersey is one of the few states with no standard deduction at all. You get a personal exemption of $1,000 instead, so New Jersey tax effectively starts on income well below the level where federal tax begins after the federal standard deduction.
No. Social Security benefits are completely exempt from New Jersey income tax at every income level, even though part of them can be taxable on your federal return.
On $75,000 as a single filer, your New Jersey state income tax is $2,598, your federal income tax is $7,670 and FICA is $5,738, for total tax of $16,005 and take-home pay of $58,995. Because New Jersey has no standard deduction, its tax starts earlier than in most states.
If you are 62 or older (or disabled) you can exclude up to $75,000 single or $100,000 married filing jointly of pension, annuity and IRA income when total income is $100,000 or less. The exclusion is reduced between $100,001 and $150,000 of total income and disappears entirely above $150,000 — a cliff worth planning around before taking a large distribution.
New Jersey has no local income tax on employees. Newark and Jersey City each levy a 1% payroll tax, but state law makes it an employer-paid tax that may not be deducted from an employee's wages, so it should not appear on your pay stub.
New Jersey's graduated rates for a single filer run from 1.40% on the first $20,000 of taxable income up to 5.53% over $40,000 to $75,000, 6.37% over $75,000 to $500,000, 8.97% over $500,000 to $1,000,000, and 10.75% above $1,000,000.
New Jersey income tax brackets for 2026 in full: every rate and threshold for single and joint filers, no standard deduction, worked examples and a find-your-bracket tool.
100% free · No sign-up · No daily limits · No watermarks · Processed in your browser — files never leave your device
Every New Jersey income tax bracket for 2026, printed in full exactly as published: single and married-filing-jointly tables, the standard deduction, worked examples on taxable income, and a find-your-bracket tool that lights up your band and builds your tax slice by slice. Rates checked 31 October 2026; all figures are for the 2026 tax year.
On $100,000 of taxable income in New Jersey (single filer, 2026), the slice-by-slice tax is $4,245.50 — the top slice is taxed at 10.75%, but the effective rate on the whole $100,000 is far lower because the early slices are taxed at the bottom rates. A $100,000 salary is not $100,000 of taxable income: the schedule comes off first, which is what the companion income calculator works through.
New Jersey taxes income in 7 bands from 1.4% to 10.75%. New Jersey has no standard deduction — tax applies from the first dollar of income. The tables are the state’s official 2026 schedules (sources printed on the page); cumulative tax at the top of each band is computed slice by slice from those rates. The federal comparison figures use IRS Rev. Proc. 2025-32.
New Jersey is one of the few states with no standard deduction at all. You get a personal exemption of $1,000 instead, so New Jersey tax effectively starts on income well below the level where federal tax begins after the federal standard deduction.
No. Social Security benefits are completely exempt from New Jersey income tax at every income level, even though part of them can be taxable on your federal return.
On $75,000 as a single filer, your New Jersey state income tax is $2,598, your federal income tax is $7,670 and FICA is $5,738, for total tax of $16,005 and take-home pay of $58,995. Because New Jersey has no standard deduction, its tax starts earlier than in most states.
If you are 62 or older (or disabled) you can exclude up to $75,000 single or $100,000 married filing jointly of pension, annuity and IRA income when total income is $100,000 or less. The exclusion is reduced between $100,001 and $150,000 of total income and disappears entirely above $150,000 — a cliff worth planning around before taking a large distribution.
New Jersey has no local income tax on employees. Newark and Jersey City each levy a 1% payroll tax, but state law makes it an employer-paid tax that may not be deducted from an employee's wages, so it should not appear on your pay stub.
New Jersey's graduated rates for a single filer run from 1.40% on the first $20,000 of taxable income up to 5.53% over $40,000 to $75,000, 6.37% over $75,000 to $500,000, 8.97% over $500,000 to $1,000,000, and 10.75% above $1,000,000.
What is missing, broken, or could be better on this tool? Tell us — we read every suggestion.
✅ Thanks — your suggestion has been received. Suggestions like yours shape what we build next.