New Jersey Income Tax Calculator
New Jersey income tax is calculated on your taxable income after deductions and exemptions. This calculator estimates your New Jersey state income tax liability for the current tax year. Enter your annual gross income, choose your filing status (single, married filing jointly, married filing separately, or head of household), and add any pre-tax deductions to see your estimated state tax, effective tax rate, and marginal bracket. Results update in real time as you adjust your inputs. The calculator covers New Jersey state income tax only; federal income tax, FICA payroll taxes, and any local income taxes your city or county imposes are separate. All rates and brackets are sourced directly from New Jersey Division of Taxation and are verified for the current tax year. Use this tool alongside the federal income tax calculator to see your combined total tax liability. Effective rate and marginal rate are both shown so you can evaluate the impact of additional income, filing status changes, or increased pre-tax contributions to a 401(k) or similar plan.
New Jersey uses graduated income tax brackets. A single filer earning $60,000 owes $1,822.39 in state income tax, an effective rate of 3.04% and a marginal rate of 5.525%. Enter your own income and filing status below.
Bracket breakdown
| Income range | Rate | Tax in bracket |
|---|
How New Jersey income tax works
New Jersey imposes a graduated individual income tax under New Jersey Revised Statutes 54A:2-1. New Jersey does not have a standard deduction; it uses personal exemptions instead. Single, married filing separately, and head of household filers share a seven-bracket schedule. Married filing jointly and surviving spouse filers have an eight-bracket schedule with wider lower brackets. The top rate of 10.75% applies to income over $1,000,000 for all filing statuses. Your result updates the page link, so you can copy a permalink to any calculation.
taxable income = gross income - standard deduction
state income tax = sum of (income in each bracket x bracket rate / 100)
effective rate = state income tax / gross income x 100
marginal rate = rate of the highest bracket reached
New Jersey income tax brackets (2024)
The table below shows the New Jersey graduated income tax brackets for single filers, as published by the New Jersey Division of Taxation and verified Jun 12, 2026. Thresholds for other filing statuses may differ; use the calculator above to select your status.
| Income range | Rate | Source |
|---|---|---|
| $0.00 to $19,999.00 | 1.4% | New Jersey Division of Taxation |
| $20,001.00 to $34,999.00 | 1.75% | New Jersey Division of Taxation |
| $35,001.00 to $39,999.00 | 3.5% | New Jersey Division of Taxation |
| $40,001.00 to $74,999.00 | 5.525% | New Jersey Division of Taxation |
| $75,001.00 to $499,999.00 | 6.37% | New Jersey Division of Taxation |
| $500,001.00 to $999,999.00 | 8.97% | New Jersey Division of Taxation |
| Over $1,000,001.00 | 10.75% | New Jersey Division of Taxation |
New Jersey income tax: frequently asked questions
How much is the New Jersey income tax on a $60,000 salary?
A single filer earning $60,000 a year in New Jersey has a taxable income of $60,000.00 after the standard deduction. The computed state income tax is $1,822.39, an effective rate of 3.04%. Enter your own income above for an exact figure.
What is the New Jersey state income tax rate?
New Jersey has graduated income tax brackets. The marginal rate depends on your taxable income and filing status. For a single filer earning $60,000 the marginal rate is 5.525%.
What filing statuses does New Jersey income tax apply to?
New Jersey income tax applies to single filers, married couples filing jointly, head of household filers and married couples filing separately. Bracket thresholds and standard deductions may differ by filing status.
Does New Jersey have a standard deduction?
No. New Jersey does not have a standard deduction. Instead, NJ taxpayers may claim personal exemptions: $1,000 for single filers, $2,000 for married filing jointly, $1,500 for head of household, and $1,500 for each qualifying dependent. These exemptions are subtracted from NJ gross income.
What is New Jersey's top income tax rate?
New Jersey's top marginal income tax rate is 10.75%, applying to income over $1,000,000 for all filing statuses. This is one of the highest state income tax rates in the United States.
Are retirement and pension distributions taxed in New Jersey?
New Jersey taxes pension and retirement income, but provides an exclusion for taxpayers over 62 (or totally disabled) whose total income is below a threshold. The exclusion amount and income threshold are updated periodically. See the New Jersey Division of Taxation for current figures.
Does New Jersey have a local income tax?
New Jersey does not impose a general local income tax. However, Newark imposes a payroll tax on wages earned within the city, which employers pay. For most residents, only the state income tax applies at the individual level.
How is New Jersey taxable income calculated?
New Jersey gross income is calculated differently from federal adjusted gross income. NJ does not allow many federal deductions (such as IRA deductions or student loan interest). You start with your NJ gross income, subtract personal exemptions and any allowable NJ deductions, and apply the NJ rate schedule to the result.
Official sources
- New Jersey income tax rates (tax year 2024): New Jersey Division of Taxation, as at Jun 12, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 11 June 2026. See our methodology. General information, not financial or tax advice.