New Jersey Tax Tables for 2026
The 2026 New Jersey Tax Tables summarise the state-level rules applied to wages, deductions, credits and taxable income. These tables match the rules used by the New Jersey State Tax Calculator 2026.
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New Jersey Tax Tables for 2026
The tables below outline the income tax structure, deduction amounts, state-level credits and payroll-related rules used for New Jersey in 2026. New Jersey uses filing-status–specific progressive income tax tables. Income is divided into brackets and each portion is taxed at its marginal rate. The table below shows the full structure for this filing status. For a full explanation of marginal brackets, see our Tax Tables guide.
Single – Progressive Tax Brackets (2026)
Marginal income tax brackets for Single filers in New Jersey for 2026. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 20,000.00 | 1.4% |
| 2 | $ 20,000.00 to $ 35,000.00 | 1.75% |
| 3 | $ 35,000.00 to $ 40,000.00 | 3.5% |
| 4 | $ 40,000.00 to $ 75,000.00 | 5.53% |
| 5 | $ 75,000.00 to $ 500,000.00 | 6.37% |
| 6 | $ 500,000.00 to $ 1,000,000.00 | 8.97% |
| 7 | $ 1,000,000.00 and over | 10.75% |
Married filing jointly – Progressive Tax Brackets (2026)
Marginal income tax brackets for Married filing jointly filers in New Jersey for 2026. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 20,000.00 | 1.4% |
| 2 | $ 20,000.00 to $ 50,000.00 | 1.75% |
| 3 | $ 50,000.00 to $ 70,000.00 | 2.45% |
| 4 | $ 70,000.00 to $ 80,000.00 | 3.5% |
| 5 | $ 80,000.00 to $ 150,000.00 | 5.53% |
| 6 | $ 150,000.00 to $ 500,000.00 | 6.37% |
| 7 | $ 500,000.00 to $ 1,000,000.00 | 8.97% |
| 8 | $ 1,000,000.00 and over | 10.75% |
Married filing separately – Progressive Tax Brackets (2026)
Marginal income tax brackets for Married filing separately filers in New Jersey for 2026. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 20,000.00 | 1.4% |
| 2 | $ 20,000.00 to $ 35,000.00 | 1.75% |
| 3 | $ 35,000.00 to $ 40,000.00 | 3.5% |
| 4 | $ 40,000.00 to $ 75,000.00 | 5.53% |
| 5 | $ 75,000.00 to $ 500,000.00 | 6.37% |
| 6 | $ 500,000.00 to $ 1,000,000.00 | 8.97% |
| 7 | $ 1,000,000.00 and over | 10.75% |
Head of household – Progressive Tax Brackets (2026)
Marginal income tax brackets for Head of household filers in New Jersey for 2026. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 20,000.00 | 1.4% |
| 2 | $ 20,000.00 to $ 50,000.00 | 1.75% |
| 3 | $ 50,000.00 to $ 70,000.00 | 2.45% |
| 4 | $ 70,000.00 to $ 80,000.00 | 3.5% |
| 5 | $ 80,000.00 to $ 150,000.00 | 5.53% |
| 6 | $ 150,000.00 to $ 500,000.00 | 6.37% |
| 7 | $ 500,000.00 to $ 1,000,000.00 | 8.97% |
| 8 | $ 1,000,000.00 and over | 10.75% |
Widowed – Progressive Tax Brackets (2026)
Marginal income tax brackets for Widowed filers in New Jersey for 2026. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 20,000.00 | 1.4% |
| 2 | $ 20,000.00 to $ 50,000.00 | 1.75% |
| 3 | $ 50,000.00 to $ 70,000.00 | 2.45% |
| 4 | $ 70,000.00 to $ 80,000.00 | 3.5% |
| 5 | $ 80,000.00 to $ 150,000.00 | 5.53% |
| 6 | $ 150,000.00 to $ 500,000.00 | 6.37% |
| 7 | $ 500,000.00 to $ 1,000,000.00 | 8.97% |
| 8 | $ 1,000,000.00 and over | 10.75% |
New Jersey Standard Deduction(2026)
State-level standard deduction amounts for each filing status.
| Filing Status | Amount |
|---|---|
| Single | $0 |
| Married filing jointly | $0 |
| Married filing separately | $0 |
| Head of household | $0 |
| Widowed | $0 |
New Jersey Payroll Taxes(2026)
Payroll taxes set at the state level, separate from federal FICA.
| Tax | Rate | Wage Cap |
|---|---|---|
| UI + Workforce/Workforce Dev. (employee) | 0.425% | $43,300 |
| TDI + FLI (employee) | 0.56% | $165,400 |
New Jersey Tax Tables for Related Years
These related years are often reviewed together for comparing bracket changes, deductions and New Jersey updates:
Frequently Asked Questions
Are union dues deductible in New Jersey?
Yes—union dues and certain mandatory employee contributions are deductible on the NJ-1040.
Does New Jersey tax gambling winnings?
Yes—all gambling winnings are taxable and must be reported on Form NJ-1040, regardless of source.
Does New Jersey have SDI limits?
Yes—SDI applies to wages up to the annual taxable wage base, which changes yearly. Check NJDOL for 2026 thresholds.
What is the NJ minimum tax for corporations?
Ranges from $500 to $2,000 depending on gross receipts.
Does New Jersey have an Alternative Minimum Tax (AMT)?
No—New Jersey does not impose its own AMT.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.