New Jersey state income tax rates and calculator
New Jersey has a progressive income tax structure, with rates ranging from 1.4 percent to 10.75 percent for the 2024 tax year, for tax returns filed in 2025.
There are several credits, exemptions and deductions available for eligible taxpayers to reduce their tax bill.
New Jersey personal income tax rates for 2024
New Jersey has seven tax brackets for filers who are single, married filing separately, or joined by civil union and filing separately.
But the state has eight tax brackets for people who are married filing jointly or joined by civil union and filing jointly. (For reference, there are currently seven federal income tax brackets.)
| New Jersey income tax rates for 2024 | ||
| Tax rate | Single or married/civil union filing separately | Married/civil union filing jointly, head of household or qualifying surviving spouse/civil union partner |
| 1.4% | $0 to $20,000 | $0 to $20,000 |
| 1.75% | $20,000 to $35,000 | $20,000 to $50,000 |
| 2.45% | N/A | $50,000 to $70,000 |
| 3.5% | $35,000 to $40,000 | $70,000 to $80,000 |
| 5.525% | $40,000 to $75,000 | $80,000 to $150,000 |
| 6.37% | $75,000 to $500,000 | $150,000 to $500,000 |
| 8.97% | $500,000 to $1,000,000 | $500,000 to $1,000,000 |
| 10.75% | $1,000,000 or more | $1,000,000 or more |
Source: New Jersey Division of Taxation (tax rates for 2020 and after)
Who has to file New Jersey state taxes?
Any resident with a New Jersey income source who made above the taxable minimum during the tax year is subject to income tax. The same criteria apply to part-year residents (those who spend fewer than 180 days in the state during the year) and non-residents earning an income in New Jersey. This includes minors and senior citizens if they meet the income requirements.
Those thresholds are $10,000 if you’re single or married/civil union filing separately, and $20,000 if you’re married/civil union filing jointly or head of household.
Earnings include wages and salaries, rent from a leased property in the state, lottery and gaming winnings, and income from goods and services within the state.
You should also file an income tax return if you had New Jersey income tax withheld from a paycheck, paid New Jersey estimated taxes or are eligible for the New Jersey income tax credit or another credit.
Is there a personal exemption or standard deduction in New Jersey?
New Jersey offers several personal exemptions and a number of specific deductions. The state doesn’t offer a standard deduction, nor does it match the federal itemized deductions.
Here are some of the exemptions offered by New Jersey:
- A $1,000 exemption for you, and for your spouse/civil union partner if filing jointly
- A $1,000 exemption if you’re 65 or older
- A $1,000 exemption if you’re blind or disabled
- A $6,000 exemption if you’re a military veteran who was honorably discharged from active duty during the year
- A $1,500 exemption for child dependents (who qualify as dependents according to federal tax code)
- A $1,000 exemption for students who are under 22, registered full time, and spend at least some part of five calendar months at school; and, if you’re paying at least half of their tuition and maintenance costs for school
Here are some of the tax deductions offered by New Jersey:
- You can deduct some medical expenses that exceed 2 percent of your income.
- You can deduct alimony and separate maintenance payments but not child support payments.
- If you incurred losses in certain categories, such as business, rents, royalties, copyrights, partnerships and shares of S corporation income, you may be able to apply those losses to lower your taxable income. Any unused losses can be carried over for up to 20 years for future adjustments to taxable income.
- If you donated an organ or bone marrow, you can deduct up to $10,000 of unreimbursed costs related to travel, lodging or lost wages.
- Homeowners may qualify for a property tax deduction or property tax credit.
See the full list of exemptions and tax deductions on the New Jersey Division of Taxation website.
New Jersey sales tax rate
New Jersey’s sales tax is 6.625 percent.Several items are exempt from sales tax, such as over-the-counter and prescription drugs, groceries, clothing and footwear and real estate sales.
Other things to know about New Jersey taxes
- The effective (average) property tax rate for homeowners in New Jersey is 2.08 percent, nearly double the national average of 1.07 percent, according to the Tax Foundation.
- New Jersey does not have an estate tax but it has an inheritance tax.
- The corporate tax is graduated, with rates ranging from 6.5 percent to 9 percent.
- The gasoline tax is 34.4 cents, effective Jan. 1, 2025.
- The cigarette tax is $2.70 per pack.