NEW JERSEY INCOME TAX · TAX YEAR 2026
2026 New Jersey income tax calculator
Estimate New Jersey gross income tax, federal income tax and take-home pay for tax year 2026, with New Jersey's brackets and exemptions.
Your estimate
New Jersey take-home pay by salary
Take-home pay is wages minus New Jersey tax, federal income tax, Social Security and Medicare. Paychecks split the annual estimate evenly; your actual withholding depends on your W-4 and pay schedule.
| Salary | State tax | Take-home pay | Every two weeks |
|---|---|---|---|
| $50,000 | $1,215 | $41,140 | $1,582 |
| $75,000 | $2,596 | $58,997 | $2,269 |
| $100,000 | $4,180 | $75,000 | $2,885 |
| $150,000 | $7,365 | $106,426 | $4,093 |
| $200,000 | $10,550 | $138,377 | $5,322 |
New Jersey tax brackets for 2026
New Jersey rates run from 1.4% to 10.75% and are set by statute rather than indexed for inflation. No change has been enacted for 2026, so these are the rates in the latest NJ-1040 instructions. Heads of household use the joint table.
| Rate | Taxable income |
|---|---|
| 1.4% | Up to $20,000 |
| 1.75% | Over $20,000 through $35,000 |
| 3.5% | Over $35,000 through $40,000 |
| 5.525% | Over $40,000 through $75,000 |
| 6.37% | Over $75,000 through $500,000 |
| 8.97% | Over $500,000 through $1,000,000 |
| 10.75% | Over $1,000,000 |
| Rate | Taxable income |
|---|---|
| 1.4% | Up to $20,000 |
| 1.75% | Over $20,000 through $50,000 |
| 2.45% | Over $50,000 through $70,000 |
| 3.5% | Over $70,000 through $80,000 |
| 5.525% | Over $80,000 through $150,000 |
| 6.37% | Over $150,000 through $500,000 |
| 8.97% | Over $500,000 through $1,000,000 |
| 10.75% | Over $1,000,000 |
| Filing status | Exemption |
|---|---|
| Single | $1,000 |
| Married filing jointly | $2,000 |
| Head of household | $1,000 |
| Married filing separately | $1,000 |
| Each dependent | $1,500 |
New Jersey income tax questions
Does New Jersey have a state income tax?
Yes. New Jersey taxes income at graduated rates from 1.4% to 10.75% for 2026. No tax is due when gross income is $10,000 or less, or $20,000 or less for joint filers and heads of household.
How much is New Jersey income tax on $100,000?
A single filer with $100,000 in wages and no other income, 401(k) contributions or dependents owes about $4,180.05 in New Jersey income tax for 2026, 4.18% of wages. After federal income tax, Social Security and Medicare, take-home pay is about $74,999.95, or $2,884.61 every two weeks.
What is the New Jersey standard deduction for 2026?
New Jersey has no standard deduction. Personal exemptions are $1,000 for single filers, heads of household and married couples filing separately, and $2,000 for married couples filing jointly, plus $1,500 for each dependent.
Does New Jersey tax Social Security?
No. New Jersey does not tax Social Security benefits.
New Jersey Social Security tax rules
Does New Jersey tax retirement income?
Partly. From age 62, New Jersey excludes up to $75,000 of pension and IRA income ($100,000 on a joint return) when total income is $100,000 or less, a smaller share up to $150,000 and nothing above that.
New Jersey retirement income tax for 2026
How does New Jersey tax capital gains?
As ordinary income at New Jersey's regular rates. New Jersey has no separate capital gains rate. Long-term gains get lower federal rates than this calculator applies to other income, so use the capital gains tax calculator for the federal side.
How this calculator works
New Jersey has no standard deduction. The calculator subtracts a $1,000 exemption for you and your spouse and $1,500 for each dependent, then applies the rate table for your filing status. Traditional 401(k) contributions are excluded from New Jersey wages; 403(b) and 457 contributions are not, so enter only 401(k) amounts.
No tax is due when gross income is $10,000 or less for single and married-separate filers, or $20,000 or less for other statuses.
Worked example
A single filer with $75,000 in wages, no other income, no 401(k) contributions and no dependents has $74,000.00 of New Jersey taxable income and about $2,596.00 in New Jersey income tax, 3.46% of wages. After federal income tax of $7,670.00 and $5,737.50 in Social Security and Medicare, estimated take-home pay is $58,996.50, or $4,916.38 a month.
What this estimate excludes
The property tax deduction or credit, New Jersey EITC and Child Tax Credit, the exclusions for Social Security, military pensions and retirement income, exemptions for age, blindness, veterans or college students, and UI, disability and family leave payroll contributions.
New Jersey sources
- NJ-1040 instructions (latest published): rate tables, exemptions, filing thresholds and retirement income
- NJ Division of Taxation: who must file
Federal tax uses IRS Revenue Procedure 2025-32. Read the full assumptions and sources.