# How much is New Jersey income tax?

Estimates 2026 New Jersey income tax from federal AGI, filing status, and dependents.

- Page: https://www.acalculator.org/finance/new-jersey-income-tax-calculator
- JSON spec: https://www.acalculator.org/finance/new-jersey-income-tax-calculator.json
- Version: 28d63f73483a

## Default answer

Example with the default inputs (Filing status Single, Federal adjusted gross income $75,000.00, Dependents 0): On $75,000.00 of AGI, filing Single, New Jersey income tax is $2,596.00 (3.46% effective).

## Inputs

| Key | Label | Description |
| --- | --- | --- |
| status | Filing status | Your federal filing status. |
| income | Federal adjusted gross income | Your federal AGI (Form 1040 line 11). |
| deps | Dependents | Dependents you claim, not yourself or your spouse. |

## Outputs

| Key | Label | Description |
| --- | --- | --- |
| total | New Jersey income tax | State tax after credits, plus any local tax. |
| stateTax | State income tax | State tax after credits. |
| effectiveRate | Effective rate | Tax as a percent of AGI. |
| marginalRate | State marginal rate | State rate on the next dollar. |
| taxableIncome | State taxable income | AGI less deduction and exemptions. |
| deduction | Deduction | Standard or itemized, whichever is larger. |
| exemptions | Exemptions | Personal and dependent exemptions. |
| credits | Credits | State credits used. |

## Method

Taxable income = AGI − larger of standard or itemized deduction − exemptions; tax = state rates on taxable income − credits.

## Assumptions

- An estimate for a full-year resident, 2026 rates, not tax advice.
- Starts from federal AGI; New Jersey additions and subtractions are not modelled.
- Not modelled for New Jersey: No itemized deductions: NJ-1040 has no standard or itemized deduction line (2025 NJ-1040 instructions).
- Not modelled: part-year and nonresident returns, other state credits, and state AMT.

## Worked examples

1. status = single, income = $50,000.00, deps = 0 gives taxableIncome = $49,000.00, stateTax = $1,214.75, total = $1,214.75. Source: NJ Division of Taxation, 2025 NJ-1040 instructions, Tax Rate Schedules (rates unchanged by statute), https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf (worked from it at AGI $50,000, single).
2. status = mfj, income = $100,000.00, deps = 2 gives taxableIncome = $95,000.00, stateTax = $2,473.75, total = $2,473.75.
3. status = hoh, income = $200,000.00, deps = 1 gives taxableIncome = $197,500.00, stateTax = $8,538.25, total = $8,538.25.

## FAQ

### What is the New Jersey income tax rate?

New Jersey taxes income at 1.4% to 10.75% in 7 brackets (single filers). For a single filer the schedule is 1.4% from $0, 1.75% from $20,000, 3.5% from $35,000, 5.525% from $40,000, 6.37% from $75,000, 8.97% from $500,000, 10.75% above $1,000,000 of taxable income. These are the 2026 rates.

### How is New Jersey income tax calculated?

Start from federal adjusted gross income. Subtract the larger of the New Jersey standard deduction and your itemized deductions, then the exemptions. Apply the rates to what is left and subtract any credits. New Jersey has no standard deduction in this model. The model takes a personal exemption of $1,000 ($2,000 joint), $1,500 for each dependent.

### Does New Jersey have a local income tax?

This page has no local income tax for New Jersey; if your city or county has one, add it yourself.

### What does this New Jersey calculator leave out?

No itemized deductions: NJ-1040 has no standard or itemized deduction line (2025 NJ-1040 instructions). It also leaves out state additions and subtractions to federal AGI (such as retirement or Social Security exclusions), part-year and nonresident returns, and credits such as child care, earned income, and tax paid to another state.

### Which tax year do the New Jersey rates cover?

Tax year 2026, the return you file in 2027. They come from NJ Division of Taxation.

### Which states have no income tax on wages?

Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. They have no page of their own, because there is no wage income tax to work out; the state income tax calculator answers 0 for them. Federal income tax and Social Security and Medicare still apply.

### Is this the same as my paycheck withholding?

No. This is the tax for the whole year on your return. Your employer withholds by the state's own withholding formula, so your refund or balance due is the difference between the two.

## Sources

- NJ Division of Taxation, 2025 NJ-1040 instructions, Tax Rate Schedules (rates unchanged by statute), https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf; NJ Department of Labor, 2026 rate information (TDI 0.19%, FLI 0.23%, $171,100; worker UI 0.3825% and workforce 0.0425% of the first $44,800), https://www.nj.gov/labor/ea/employer-services/rate-info/; N.J.A.C. 12:16-4.15 (section 125 salary reductions are wages for these contributions), https://www.law.cornell.edu/regulations/new-jersey/N-J-A-C-12-16-4-15