New Jersey Standard Deduction
The New Jersey standard deduction is a flat amount you can subtract from your gross income before New Jersey income tax is calculated, instead of itemising individual deductions. This page shows the New Jersey standard deduction for tax year 2024 by filing status, sourced directly from the New Jersey Division of Taxation, and calculates your New Jersey taxable income after the deduction. Enter your gross income and choose your filing status to see the deduction that applies and the taxable income that remains. Most filers take the standard deduction because it is simpler and, for many, larger than their itemisable deductions. You should itemise only if your allowable New Jersey itemised deductions add up to more than the standard amount. The standard deduction is separate from the federal standard deduction the IRS applies to your federal return, and from any personal exemptions or credits New Jersey provides. Use this alongside the New Jersey income tax calculator to see how the deduction flows through to your final state tax. All figures here are the official published amounts; nothing is estimated.
New Jersey does not provide a standard deduction. New Jersey does not have a standard deduction. Instead, NJ uses personal exemptions: $1,000 for single filers, $2,000 for married filing jointly, $1,500 for head of household, and $1,500 per qualifying dependent. These exemptions reduce NJ gross income before tax is calculated.
New Jersey standard deduction by filing status (2024)
| Filing status | Standard deduction | Source |
|---|---|---|
| Single | $0.00 | New Jersey Division of Taxation |
| Married filing jointly | $0.00 | New Jersey Division of Taxation |
| Head of household | $0.00 | New Jersey Division of Taxation |
| Married filing separately | $0.00 | New Jersey Division of Taxation |
New Jersey does not have a standard deduction. Instead, NJ uses personal exemptions: $1,000 for single filers, $2,000 for married filing jointly, $1,500 for head of household, and $1,500 per qualifying dependent. These exemptions reduce NJ gross income before tax is calculated.
Formula
taxable income = max(0, gross income - standard deduction for your filing status)
New Jersey standard deduction: frequently asked questions
What is the New Jersey standard deduction for 2024?
New Jersey does not provide a standard deduction. New Jersey does not have a standard deduction. Instead, NJ uses personal exemptions: $1,000 for single filers, $2,000 for married filing jointly, $1,500 for head of household, and $1,500 per qualifying dependent. These exemptions reduce NJ gross income before tax is calculated.
How does the New Jersey standard deduction affect my tax?
The standard deduction lowers your New Jersey taxable income, which is the figure the state income tax brackets are applied to. A single filer with $60,000.00 of gross income and the $0.00 standard deduction has $60,000.00 of New Jersey taxable income before any other adjustments.
Should I take the New Jersey standard deduction or itemise?
Take whichever is larger. If your total itemised deductions allowed by New Jersey exceed the standard deduction of $0.00 (single) or $0.00 (married jointly), itemising lowers your taxable income more. Otherwise the standard deduction is simpler and larger. Check the rules with the New Jersey Division of Taxation.
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 standard deduction (tax year 2024): New Jersey Division of Taxation, as at Jun 12, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 25 June 2026. See our methodology. General information, not financial or tax advice.