Tax Year 2023 New Jersey Income Tax Brackets
| Tax Bracket | Tax Rate |
|---|---|
| $0.00+ | 1.4% |
| $20,000.00+ | 1.75% |
| $35,000.00+ | 3.5% |
| $40,000.00+ | 5.53% |
| $75,000.00+ | 6.37% |
| $500,000.00+ | 8.97% |
| $1,000,000.00+ | 10.75% |
| Tax Bracket | Tax Rate |
|---|---|
| $0.00+ | 1.4% |
| $20,000.00+ | 1.75% |
| $50,000.00+ | 2.45% |
| $70,000.00+ | 3.5% |
| $80,000.00+ | 5.53% |
| $150,000.00+ | 6.37% |
| $500,000.00+ | 8.97% |
| $1,000,000.00+ | 10.75% |
New Jersey's income tax rates were last changed four years ago for tax year 2020, and the tax brackets were previously changed in 2019.
New Jersey has seven marginal tax brackets, ranging from 1.4% (the lowest New Jersey tax bracket) to 10.75% (the highest New Jersey tax bracket). Each marginal rate only applies to earnings within the applicable marginal tax bracket , which are the same in New Jersey for single filers and couples filing jointly.
The Federal Income Tax, by contrast, has different tax brackets for Single, Married Filing Jointly, and Head of Household taxpayers.
How do New Jersey tax brackets work?
Technically, you don't have just one "tax bracket" - you pay all of the New Jersey marginal tax rates from the lowest tax bracket to the tax bracket in which you earned your last dollar. For comparison purposes, however, your New Jersey tax bracket is the tax bracket in which your last earned dollar in any given tax period falls.
You can think of the bracketed income tax as a flat amount for all of the money you earned up to your highest tax bracket, plus a marginal percentage of any amount you earned over that. The chart below breaks down the New Jersey tax brackets using this model:
| For earnings between $0.00 and $20,000.00, you'll pay 1.4% |
| For earnings between $20,000.00 and $35,000.00, you'll pay 1.75% plus $280.00 |
| For earnings between $35,000.00 and $40,000.00, you'll pay 3.5% plus $542.50 |
| For earnings between $40,000.00 and $75,000.00, you'll pay 5.53% plus $717.50 |
| For earnings between $75,000.00 and $500,000.00, you'll pay 6.37% plus $2,651.25 |
| For earnings between $500,000.00 and $1,000,000.00, you'll pay 8.97% plus $29,723.75 |
| For earnings over $1,000,000.00, you'll pay 10.75% plus $74,573.75 |
| For earnings between $0.00 and $20,000.00, you'll pay 1.4% |
| For earnings between $20,000.00 and $50,000.00, you'll pay 1.75% plus $280.00 |
| For earnings between $50,000.00 and $70,000.00, you'll pay 2.45% plus $805.00 |
| For earnings between $70,000.00 and $80,000.00, you'll pay 3.5% plus $1,295.00 |
| For earnings between $80,000.00 and $150,000.00, you'll pay 5.53% plus $1,645.00 |
| For earnings between $150,000.00 and $500,000.00, you'll pay 6.37% plus $5,512.50 |
| For earnings between $500,000.00 and $1,000,000.00, you'll pay 8.97% plus $27,807.50 |
| For earnings over $1,000,000.00, you'll pay 10.75% plus $72,657.50 |
New Jersey Income Tax Calculator
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You can use the income tax estimator to the left to calculate your approximate New Jersey and Federal income tax based on the most recent tax brackets.
Keep in mind that this estimator assumes all income is from wages, assumes the standard deduction, and does not account for tax credits.
For a more detailed estimate that takes these factors into account, click "View Detailed Estimate" (this will will redirect to an external website).
New Jersey Tax Deductions
When calculating your New Jersey income tax, keep in mind that the New Jersey state income tax brackets are only applied to your adjusted gross income (AGI) after you have made any qualifying deductions.
Qualifying deductions might include an itemized deduction, the New Jersey standard deduction, exemptions for dependants, business expenses, etc.
Remember that New Jersey may have very different deduction laws from the Federal Income Tax, so you may have to write a whole new list of deductions for your New Jersey income tax return.
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Download or print New Jersey income tax forms
NJ income tax forms are available as PDFsNew Jersey Standard Deductions & Personal Exemption Amounts
In addition to marginal tax brackets, one of the major features of the New Jersey income tax is deductions. The three most common deductions encountered by taxpayers are the New Jersey Standard Deduction, the New Jersey Personal Exemption, and the New Jersey Dependent Deduction. The current values of these deductions for tax year 2024 are as follows:
| Standard Deduction (Single) | Standard Deduction (MFJ) | Personal Exemption | Dependant Exemption |
|---|---|---|---|
| $0.00 | $0.00 | $1,000.00 | $1,500.00 |
The standard deduction, which New Jersey does not have, is a deduction that is available by default to all taxpayers who do not instead choose to file an itemized deduction.
The Personal Exemption, which is supported by the New Jersey income tax, is an additional deduction you can take if you (and not someone else) are primarily responsible for your own living expenses. Likewise, you can take an additional dependent exemption for each qualifying dependent (like a child or family member), who you financially support.
The Federal income tax also has a standard deduction, personal exemptions, and dependant deductions, though they are different amounts than New Jersey's and may have different rules.
Head over to the Federal income tax brackets page to learn about the Federal Income Tax, which applies in all states nationwide.
Sources & Citations
Disclaimer: While we do our best to keep this list of New Jersey income tax rates up to date and complete, we cannot be held liable for errors or omissions. Is info on this page missing or out-of-date? Please let us know so we can fix it!
The New Jersey tax brackets on this page have been updated for tax year 2024, and are the latest brackets available. States often adjust their tax brackets on a yearly basis, so make sure to check back later for New Jersey's updated tax year 2025 tax brackets!
Tax Data Sources:
- The New Jersey tax brackets on this page were last updated from the New Jersey Division of Revenue in 2024. Please contact us if any of our New Jersey tax data is incorrect or out of date.
- New Jersey tax return forms are available on the New Jersey tax forms page or the New Jersey Department of Revenue.
- Before the official 2024 New Jersey income tax brackets are released, the brackets used on this page are an estimate based on the previous year's brackets. These numbers are subject to change if new New Jersey tax tables are released.
- The New Jersey income tax estimator tool is provided by Tax-Rates.org .