2026 New Jersey tax brackets: single filers
New Jersey taxes income in 7 brackets from 1.4% to 10.75%. A single filer pays the top 10.75% rate on taxable income above $1,000,000.
| Rate | Taxable income | Tax owed |
|---|---|---|
| 1.4% | $0 to $20,000 | 1.4% of taxable income |
| 1.75% | $20,000 to $35,000 | $280.00 plus 1.75% of income over $20,000 |
| 3.5% | $35,000 to $40,000 | $542.50 plus 3.5% of income over $35,000 |
| 5.525% | $40,000 to $75,000 | $717.50 plus 5.525% of income over $40,000 |
| 6.37% | $75,000 to $500,000 | $2,651.25 plus 6.37% of income over $75,000 |
| 8.97% | $500,000 to $1,000,000 | $29,723.75 plus 8.97% of income over $500,000 |
| 10.75% | Over $1,000,000 | $74,573.75 plus 10.75% of income over $1,000,000 |
2026 New Jersey tax brackets: married filing jointly
| Rate | Taxable income | Tax owed |
|---|---|---|
| 1.4% | $0 to $20,000 | 1.4% of taxable income |
| 1.75% | $20,000 to $50,000 | $280.00 plus 1.75% of income over $20,000 |
| 2.45% | $50,000 to $70,000 | $805.00 plus 2.45% of income over $50,000 |
| 3.5% | $70,000 to $80,000 | $1,295.00 plus 3.5% of income over $70,000 |
| 5.525% | $80,000 to $150,000 | $1,645.00 plus 5.525% of income over $80,000 |
| 6.37% | $150,000 to $500,000 | $5,512.50 plus 6.37% of income over $150,000 |
| 8.97% | $500,000 to $1,000,000 | $27,807.50 plus 8.97% of income over $500,000 |
| 10.75% | Over $1,000,000 | $72,657.50 plus 10.75% of income over $1,000,000 |
Deductions and exemptions
| Single | Married jointly | |
|---|---|---|
| Personal exemption | $1,000 | $2,000 |
Before the brackets apply, New Jersey subtracts a personal exemption of $1,000 ($2,000 married).
New Jersey also withholds NJ UI/WF at 0.425% of the first $44,800 of wages, NJ TDI at 0.19% of the first $171,100 of wages, NJ FLI at 0.23% of the first $171,100 of wages from every paycheck. Those deductions are included above.
What your bracket means
Take a single filer earning $75,000. After deductions, $74,000 is taxable in New Jersey. The top slice falls in the 5.525% bracket, but the total New Jersey tax is $2,596, or 3.5% of the salary, because the lower slices are taxed at lower rates.
2026 federal tax brackets
Federal income tax comes off first. For 2026 the standard deduction is $16,100 for single filers and $32,200 for married couples filing jointly, and the brackets run from 10% to 37%. Pre-tax 401(k) contributions (up to $24,500) lower your federal and most state income tax, but not FICA.
| Rate | Single | Married jointly |
|---|---|---|
| 10% | $0 to $12,400 | $0 to $24,800 |
| 12% | $12,400 to $50,400 | $24,800 to $100,800 |
| 22% | $50,400 to $105,700 | $100,800 to $211,400 |
| 24% | $105,700 to $201,775 | $211,400 to $403,550 |
| 32% | $201,775 to $256,225 | $403,550 to $512,450 |
| 35% | $256,225 to $640,600 | $512,450 to $768,700 |
| 37% | Over $640,600 | Over $768,700 |
Questions
What are the New Jersey tax brackets for 2026?
New Jersey taxes income in 7 brackets from 1.4% to 10.75%. A single filer pays the top 10.75% rate on taxable income above $1,000,000. Married couples filing jointly get wider brackets.
What is the top income tax rate in New Jersey?
10.75%, on taxable income above $1,000,000 for single filers.
What tax bracket am I in if I make $75,000 in New Jersey?
A single filer earning $75,000 has about $74,000 of New Jersey taxable income, which lands in the 5.525% bracket. But only the dollars above that threshold pay 5.525%; the whole New Jersey bill is about $2,596, an effective rate of 3.5%. Federally, the same earner is in the 22% bracket.
When do the 2026 brackets apply?
To income you earn from January 1 to December 31, 2026, which you report on the return you file in early 2027. Your employer uses them to withhold from paychecks during 2026.
Sources
Every rate here comes from the agency or table linked below. Tax law changes, so if a number looks off, follow the link and tell us.
- 1.Tax Foundation, State Individual Income Tax Rates and Brackets, 2026
- 2.IRS, 2026 tax inflation adjustments (Rev. Proc. 2025-32)
- 3.IRS, 2026 401(k) contribution limit
- 4.Social Security Administration, 2026 contribution and benefit base
- 5.NJ UI/WF: 2026 employee rate and wage cap
- 6.NJ TDI: 2026 employee rate and wage cap
- 7.NJ FLI: 2026 employee rate and wage cap
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