State income tax · New Jersey
New Jersey income tax rates
New Jersey's income tax on wages: the rate structure, the brackets and the source for each figure.
Data: Tax year 2026 (where a state has not published 2026 brackets yet, its latest published year, labelled on the row) Sources read Review by
CheckedOct 19, 2026These are the figures for tax year 2026.
- Structure
- Graduated brackets
- Top rate
- 10.75%
- Lowest rate
- 1.4%
- Brackets (single)
- 7
- Local income taxes
- None noted
Brackets
Each rate applies only to the part of taxable income above its threshold and up to the next one; that is what a graduated schedule means. Taxable income is the state's own measure, after its deductions and exemptions.
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 1.4% |
| $20,000 | 1.75% |
| $35,000 | 3.5% |
| $40,000 | 5.525% |
| $75,000 | 6.37% |
| $500,000 | 8.97% |
| $1,000,000 | 10.75% |
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 1.4% |
| $20,000 | 1.75% |
| $50,000 | 2.45% |
| $70,000 | 3.5% |
| $80,000 | 5.525% |
| $150,000 | 6.37% |
| $500,000 | 8.97% |
| $1,000,000 | 10.75% |
Notes
N.J.S.A. 54A:2-1 (as amended by P.L.2020, c.94) sets fixed, non-indexed schedules for all taxable years beginning on or after January 1, 2020; the Division of Taxation's 2025 NJ-1040 rate schedules match. Newark levies a payroll tax on employers, not a personal income tax.
Sources
We read each source on the date shown and quote the line we relied on.
- P.L.2020, c.94, amending N.J.S.54A:2-1 (Imposition of tax) (external site)
(7) for taxable years beginning on or after January 1, 2020:
- P.L.2020, c.94, amending N.J.S.54A:2-1 (Imposition of tax) (external site)
Over $1,000,000.00 $72,657.50 plus 10.750% of the excess over $1,000,000.00
- 2025 Form NJ-1040 instructions, New Jersey Tax Rate Schedules 2025 (external site)
$1,000,000 and over
- NJ Income Tax Rates (links to 2020 and After rate schedules) (external site)
New Jersey has a graduated Income Tax rate, which means it imposes a higher tax rate the higher the income.
- New Jersey Tax Rate Schedules (2020 and After) (external site)
Married/CU couple, filing joint return