New Jersey Tax Brackets 2026
New Jersey taxes income in graduated bands for 2026, with the top rate reaching 10.75%. Only the income inside each band is taxed at that band's rate, so the top rate applies to your highest dollars, not your whole income.
| Rate | Taxable income over | Up to | Tax at band ceiling |
|---|---|---|---|
| 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 | $2,651 |
| 6.37% | $75,000 | $500,000 | $29,724 |
| 8.97% | $500,000 | $1,000,000 | $74,574 |
| 10.75% | $1,000,000 | — | — |
| Rate | Taxable income over | Up to | Tax at band ceiling |
|---|---|---|---|
| 1.4% | $0 | $20,000 | $280 |
| 1.75% | $20,000 | $50,000 | $805 |
| 2.45% | $50,000 | $70,000 | $1,295 |
| 3.5% | $70,000 | $80,000 | $1,645 |
| 5.53% | $80,000 | $150,000 | $5,513 |
| 6.37% | $150,000 | $500,000 | $27,808 |
| 8.97% | $500,000 | $1,000,000 | $72,658 |
| 10.75% | $1,000,000 | — | — |
| Rate | Taxable income over | Up to | Tax at band ceiling |
|---|---|---|---|
| 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 | $2,651 |
| 6.37% | $75,000 | $500,000 | $29,724 |
| 8.97% | $500,000 | $1,000,000 | $74,574 |
| 10.75% | $1,000,000 | — | — |
| Rate | Taxable income over | Up to | Tax at band ceiling |
|---|---|---|---|
| 1.4% | $0 | $20,000 | $280 |
| 1.75% | $20,000 | $50,000 | $805 |
| 2.45% | $50,000 | $70,000 | $1,295 |
| 3.5% | $70,000 | $80,000 | $1,645 |
| 5.53% | $80,000 | $150,000 | $5,513 |
| 6.37% | $150,000 | $500,000 | $27,808 |
| 8.97% | $500,000 | $1,000,000 | $72,658 |
| 10.75% | $1,000,000 | — | — |
New Jersey also allows a personal exemption (deducted from income) of $1,000 for single filers.
See what these rates leave of an actual salary: New Jersey paycheck calculator.
Frequently asked questions
What is the top income tax rate in New Jersey?
For 2026, the top income tax rate in New Jersey is 10.75%. Graduated states apply that top rate only to income above the final threshold, not to your whole salary.
How do New Jersey taxes compare with other states?
The clearest comparison is take-home pay on the same salary across states. Use the take-home pages to see how New Jersey stacks up against a no-income-tax state and its neighbors.
Federal: IRS 2026 brackets (Rev. Proc. 2025-32) · FICA: IRS Topic 751 · Wage base: SSA · New Jersey: New Jersey Division of Taxation / NJ Department of Labor · NJ UI/WF/SWF (employee): NJ Department of Labor · NJ TDI (employee): NJ Department of Labor · NJ FLI (employee): NJ Department of Labor. Rates current as of July 16, 2026. Annual-liability estimates, not payroll withholding — see methodology.