NJ income tax rates for 2026 range from 1.4% to 10.75%, applied in seven brackets for single filers and eight brackets for married couples filing jointly, heads of household and qualifying widow(er)s. The 1.4% rate covers the first $20,000 of taxable income, the 6.37% rate applies from $75,000 (single) or $150,000 (joint) up to $500,000, and the top 10.75% rate applies to income over $1 million for every filing status. The rates have not changed since 2020, and the FY2027 state budget signed in June 2026 did not raise income taxes on individuals. Returns for tax year 2026 are due April 15, 2027.
Key Takeaways
- Rates run from 1.4% to 10.75%, with the same top rate for all filing statuses.
- Brackets differ by filing status: seven for single and married filing separately, eight for joint filers.
- No standard deduction: New Jersey uses personal exemptions, such as $1,000 per filer and $1,500 per dependent.
- Property tax relief: deduct up to $15,000 of property taxes, or take a $50 refundable credit.
- Retirees 62 and older may exclude up to $100,000 of retirement income if total income is $150,000 or less.
- Nonresidents figure tax on all income, then prorate it by their New Jersey share.
- The NJ Child Tax Credit rises 25% for tax years 2026 through 2028, to a maximum of $1,250 per child.
Rates, exemptions and rules were checked against the NJ Division of Taxation and the Governor’s Office in September 2026. This article is general information, not tax advice.
NJ Income Tax Rates for Single Filers
Single filers and married people filing separately use Table A. Each rate applies only to the part of taxable income that falls inside its bracket, so moving into a higher bracket never raises the tax on income below it.
| Taxable income | Rate on income in this bracket | Tax on income up to the top of the bracket |
|---|---|---|
| $0 to $20,000 | 1.4% | $280 |
| Over $20,000 to $35,000 | 1.75% | $542.50 |
| Over $35,000 to $40,000 | 3.5% | $717.50 |
| Over $40,000 to $75,000 | 5.525% | $2,651.25 |
| Over $75,000 to $500,000 | 6.37% | $29,723.75 |
| Over $500,000 to $1,000,000 | 8.97% | $74,573.75 |
| Over $1,000,000 | 10.75% | Not applicable |
NJ Income Tax Rates for Married Couples and Heads of Household
Married couples and civil union partners filing jointly, heads of household and qualifying widow(er)s use Table B. It adds a 2.45% bracket and stretches the lower brackets, so joint filers reach the higher rates at larger incomes.
| Taxable income | Rate on income in this bracket | Tax on income up to the top of the bracket |
|---|---|---|
| $0 to $20,000 | 1.4% | $280 |
| Over $20,000 to $50,000 | 1.75% | $805 |
| Over $50,000 to $70,000 | 2.45% | $1,295 |
| Over $70,000 to $80,000 | 3.5% | $1,645 |
| Over $80,000 to $150,000 | 5.525% | $5,512.50 |
| Over $150,000 to $500,000 | 6.37% | $27,807.50 |
| Over $500,000 to $1,000,000 | 8.97% | $72,657.50 |
| Over $1,000,000 | 10.75% | Not applicable |
The running totals are calculated from the bracket rates and may differ by a few cents from the Division of Taxation’s official rate schedules. For taxable income under $100,000, the state also publishes a tax table that gives the exact amount.
What NJ Income Tax Rates Mean in Dollars
Because the brackets are progressive, your effective rate is always lower than your top bracket. The estimates below apply the 2026 NJ income tax rates to New Jersey taxable income, which is income after exemptions and deductions.
| NJ taxable income | Single: est. tax | Single: effective rate | Joint: est. tax | Joint: effective rate |
|---|---|---|---|---|
| $50,000 | $1,270 | 2.54% | $805 | 1.61% |
| $100,000 | $4,243.75 | 4.24% | $2,750 | 2.75% |
| $150,000 | $7,428.75 | 4.95% | $5,512.50 | 3.67% |
| $250,000 | $13,798.75 | 5.52% | $11,882.50 | 4.75% |
These figures are estimates before credits. Credits such as the Earned Income Tax Credit, the Child Tax Credit and credits for taxes paid to other states reduce the final bill.
Have NJ Income Tax Rates Changed for 2026?
No. The current rate structure dates to tax year 2020, when the rate on income over $1 million rose from 8.97% to 10.75% for all filing statuses. Before that change, the 10.75% rate applied only to income over $5 million.
Governor Mikie Sherrill signed the $60.7 billion FY2027 budget on June 30, 2026. The Governor’s Office said the plan restrains spending “without raising taxes on individual New Jerseyans.” The main income tax change for families is a 25% increase in the NJ Child Tax Credit for tax years 2026 through 2028, which raises the top credit from $1,000 to $1,250 per child. Our NJ budget FY2027 explained guide covers the full plan.
Personal Exemptions Instead of a Standard Deduction
Unlike the federal return, New Jersey has no standard deduction. Instead, you subtract personal exemptions from gross income before applying the NJ income tax rates. The amounts below come from the NJ-1040 instructions.
| Exemption | Amount |
|---|---|
| Regular (you, and your spouse or civil union partner if filing jointly) | $1,000 each |
| Age 65 or older | $1,000 each |
| Blind or disabled | $1,000 each |
| Dependent child or other dependent | $1,500 each |
| Dependent attending college (additional) | $1,000 each |
| Honorably discharged veteran | $6,000 |
Property Tax Deduction or Credit
Homeowners and renters who paid property taxes on their main New Jersey home can claim one of two benefits on the NJ-1040. The Division of Taxation lets you deduct property taxes paid, up to $15,000, or claim a $50 refundable credit. Renters count 18% of the rent they paid as property taxes.
You can claim only one of the two, and the return’s worksheet shows which gives the greater benefit. Filers whose gross income is $20,000 or less ($10,000 or less for single or married filing separately) qualify only for the credit, and only if they were 65 or older, blind or disabled at year-end. This benefit is separate from the ANCHOR, Stay NJ and Senior Freeze property tax relief programs.
Retirement Income and Social Security
New Jersey does not tax Social Security or Railroad Retirement benefits, and military pensions are also exempt. In addition, residents who are 62 or older, or disabled under Social Security rules, can exclude pension and other retirement income if their total income is $150,000 or less.
| Total income | Married filing jointly | Single or head of household | Married filing separately |
|---|---|---|---|
| $100,000 or less | Up to $100,000 | Up to $75,000 | Up to $50,000 |
| $100,001 to $125,000 | 50% | 37.5% | 25% |
| $125,001 to $150,000 | 25% | 18.75% | 12.5% |
| Over $150,000 | Not eligible | Not eligible | Not eligible |
Residents, Part-Year Residents and Nonresidents
You are a New Jersey resident if the state is your domicile, meaning your permanent home. If your domicile is elsewhere, you are still treated as a resident if you keep a permanent home in New Jersey and spend more than 183 days in the state. Residents pay tax on all income and file Form NJ-1040.
Part-year residents also use the NJ-1040 but report only income received while they lived in New Jersey, and they prorate exemptions and deductions. Nonresidents with New Jersey income file Form NJ-1040NR. They calculate tax on income from all sources as if they were residents, then prorate that tax based on their New Jersey source income, so the same NJ income tax rates apply.
Pennsylvania residents are an exception for wages. Under the reciprocal agreement, they do not pay NJ income tax on wages earned in New Jersey. However, other New Jersey source income, such as gains from selling NJ property, can still be taxable.
Who Must File and When
| Rule | Details |
|---|---|
| Filing threshold | Gross income over $10,000 (single or married filing separately) or $20,000 (joint, head of household, qualifying widow(er)) |
| Due date | Generally the same as the federal due date, April 15, for calendar-year filers |
| Extension | Six months, if at least 80% of the tax is paid by the original due date and you file Form NJ-630 or have a federal extension |
| Payment | An extension gives more time to file, not to pay; penalties and interest apply to late payments |
Workers can check whether their withholding matches these rates with our NJ paycheck calculator guide. Withholding tables use higher percentages than the actual NJ income tax rates in several brackets, which is one reason many residents receive refunds.
More NJ Tax Guides
For the state’s other major tax, see our NJ sales tax guide. Browse more in our Money & Taxes section or return to the homepage.
Frequently Asked Questions About NJ Income Tax Rates
What are the NJ income tax rates for 2026?
New Jersey rates range from 1.4% to 10.75%. Single filers have seven brackets and joint filers have eight, with 10.75% applying to income over $1 million for everyone.
Did New Jersey raise income taxes in 2026?
No. The rates have been the same since 2020, and the FY2027 budget signed on June 30, 2026 did not raise taxes on individuals.
Does New Jersey have a standard deduction?
No. New Jersey uses personal exemptions instead, such as $1,000 for each filer and $1,500 for each dependent.
How much is the NJ property tax deduction?
You can deduct property taxes paid on your main home up to $15,000, or take a $50 refundable credit instead. Renters count 18% of rent as property taxes.
Is Social Security taxed in New Jersey?
No. Social Security and Railroad Retirement benefits are not taxable in New Jersey.
Who has to file a New Jersey income tax return?
Residents must file if gross income for the year was over $10,000 for single or married filing separately, or over $20,000 for other filing statuses.
How are nonresidents taxed in New Jersey?
Nonresidents file Form NJ-1040NR, figure tax on all income as if they were residents, and then prorate it by the share of income from New Jersey sources.
When is the 2026 New Jersey tax return due?
The return is generally due on the federal due date, April 15, 2027. A six-month extension is available if at least 80% of the tax is paid on time.
NJ Income Tax Rates at a Glance
NJ income tax rates for 2026 run from 1.4% on the first $20,000 of taxable income to 10.75% on income over $1 million. Joint filers get wider lower brackets, while every filer can reduce taxable income with personal exemptions and the property tax deduction. The rates are unchanged from 2025, and the next return is due April 15, 2027.
