How Much Is New Jersey State Income Tax in 2026?
New Jersey's income tax brackets run from 1.4% to 10.75% for 2026. The state has no standard deduction and only a small personal exemption, so middle-income earners often pay 5.525%–6.37% on their top dollars. Use the estimates below to see your take-home pay.
State income tax
1.4%–10.75%
Seven progressive brackets
Standard deduction
$0
$1,000 personal exemption only
Local income tax
None
No city or county wage tax
$100k take-home
$74,936
Single filer, state tax only
Quick Answer: Seven Brackets, No Standard Deduction
New Jersey taxes wage income through seven brackets for 2026: 1.4%, 1.75%, 3.5%, 5.525%, 6.37%, 8.97%, and 10.75%. A single filer with $100,000 of gross income pays about $4,244 in state income tax and takes home roughly $74,936 after federal tax, FICA, and state tax — before small employee payroll contributions for TDI, FLI, and unemployment insurance.
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How New Jersey Taxes Your Income
New Jersey's graduated brackets start at 1.4% and climb through 1.75%, 3.5%, 5.525%, and 6.37% before hitting 8.97% on income over $500,000 and 10.75% over $1,000,000. A single filer earning $75,000 sits mostly in the 5.525% bracket.
- No standard deduction. New Jersey never adopted one; only a $1,000 personal exemption per person applies.
- High property taxes. While there is no local income tax, New Jersey's property taxes are the highest in the nation.
- Retirement-income exclusion. Residents 62 and older with income under $150,000 can exclude a large share of pension and IRA income.
New Jersey Take-Home Pay by Income Level
The table below shows estimated annual take-home pay for a single filer with no credits or itemized deductions. It includes federal income tax, FICA, and New Jersey state income tax.
| Gross | Federal | FICA | NJ State | Take-Home |
|---|---|---|---|---|
| $50,000 | $3,820 | $3,825 | $1,270 | $41,085 |
| $75,000 | $7,670 | $5,738 | $2,651 | $58,941 |
| $100,000 | $13,170 | $7,650 | $4,244 | $74,936 |
| $150,000 | $24,734 | $11,475 | $7,429 | $106,362 |
| $200,000 | $36,734 | $14,339 | $10,614 | $138,313 |
Estimated Tax Breakdown
Payroll Deductions Beyond Income Tax
New Jersey employees also pay into state programs through payroll deductions: temporary disability insurance (TDI), family leave insurance (FLI), and unemployment insurance — together roughly 0.5%–0.8% of wages. No New Jersey city levies an income tax. Social Security benefits are exempt, and the state's retirement-income exclusion can shield a large share of pension and IRA income for eligible seniors.
Retirement and Social Security
Social Security benefits are fully exempt from New Jersey income tax. Residents 62 and older (or disabled) with income of $150,000 or less can exclude most pension and IRA income under the state's retirement exclusion. This makes New Jersey more retiree-friendly than its headline tax rate suggests.
Frequently Asked Questions
What is the New Jersey income tax rate in 2026?
Brackets run from 1.4% to 10.75%. Most middle-income filers pay 5.525%–6.37% on their top dollars; the 8.97% rate starts at $500,000 and 10.75% at $1,000,000.
Does New Jersey have local income taxes?
No. New Jersey municipalities do not impose income taxes. The bigger local burden is property tax — New Jersey's are the highest in the nation.
Does New Jersey tax Social Security or retirement income?
Social Security is exempt. Residents 62 and older with income of $150,000 or less can exclude most pension and IRA income under New Jersey's retirement exclusion.
How much is $100,000 after taxes in New Jersey?
About $74,936 for a single filer, before small TDI/FLI/UI payroll contributions.
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Sources
- New Jersey Division of Taxation: 2026 Income Tax Rate Schedules and brackets.
- Tax Foundation: New Jersey state tax overview and property tax analysis.
- IRS Revenue Procedure 2025-32 — 2026 federal brackets and FICA limits.
Figures are estimates for a single filer with no credits or itemized deductions.