New Jersey income tax brackets for 2026
New Jersey taxes wages at rates from 1.4% to 10.75%. The rates apply to taxable income: your wages after pre-tax deductions and the deductions and exemptions shown below.
| Single: taxable income | Rate |
|---|---|
| Up to $20,000 | 1.4% |
| $20,000 to $35,000 | 1.75% |
| $35,000 to $40,000 | 3.5% |
| $40,000 to $75,000 | 5.525% |
| $75,000 to $500,000 | 6.37% |
| $500,000 to $1,000,000 | 8.97% |
| Over $1,000,000 | 10.75% |
| Married filing jointly: taxable income | Rate |
|---|---|
| Up to $20,000 | 1.4% |
| $20,000 to $50,000 | 1.75% |
| $50,000 to $70,000 | 2.45% |
| $70,000 to $80,000 | 3.5% |
| $80,000 to $150,000 | 5.525% |
| $150,000 to $500,000 | 6.37% |
| $500,000 to $1,000,000 | 8.97% |
| Over $1,000,000 | 10.75% |
Heads of household use the married filing jointly brackets.
Deductions, exemptions and credits
| Personal exemption | $1,000 single · $2,000 married |
|---|---|
| Dependent exemption | $1,500 each |
- New Jersey has seven brackets for single filers and eight for couples, from 1.4% up to 10.75% on income over $1 million, the fourth-highest top rate in the country.
- There is no standard deduction, just a $1,000 personal exemption.
- New Jersey workers pay three state payroll contributions: unemployment, disability and family leave insurance, together about 0.85% on most salaries.
New Jersey payroll deductions
Besides income tax, New Jersey requires these contributions from employees in 2026. The calculator includes them automatically.
| Program | Employee rate | Applies to |
|---|---|---|
| Unemployment and workforce (UI + WF/SWF) | 0.425% | First $44,800 of wages |
| Temporary Disability Insurance (DI) | 0.19% | First $171,100 of wages |
| Family Leave Insurance (FLI) | 0.23% | First $171,100 of wages |
- NJ UI: 0.425% of the first $44,800 of 2026 wages.
- NJ DI: 0.19% of the first $171,100 of 2026 wages.
- NJ FLI: 0.23% of the first $171,100 of 2026 wages.
Local income taxes in New Jersey
New Jersey cities do not tax employees' wages. Newark's 1% payroll tax is paid by employers, not deducted from pay.
Example: $60,000 salary in New Jersey
A single filer earning $60,000 a year, paid every two weeks, with a standard 2026 W-4 and no 401(k) or health deductions:
| Every two weeks | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $60,000.00 |
| Federal income tax | -$193.08 | -$5,020.00 |
| Social Security (6.2%) | -$143.08 | -$3,720.00 |
| Medicare (1.45%) | -$33.46 | -$870.00 |
| New Jersey income tax | -$67.97 | -$1,767.25 |
| NJ UI | -$7.32 | -$190.40 |
| NJ DI | -$4.38 | -$114.00 |
| NJ FLI | -$5.31 | -$138.00 |
| Take-home pay | $1,853.09 | $48,180.35 |
New Jersey income tax is about $1,767.25 a year here, 2.95% of gross pay. All taxes together take 19.7% of pay. Federal withholding is the 2026 single schedule: $60,000 less the $8,600 allowance gives $51,400, taxed at $1,240 plus 12% above $19,900, or $5,020 a year.
Take-home pay in New Jersey at different salaries
Yearly take-home pay for a single filer in New Jersey, paid every two weeks, with no pre-tax deductions or local tax. For a married couple filing jointly on $120,000, take-home pay is about $96,341 a year (19.7% in taxes).
| Salary | New Jersey tax | Take-home per year | Per paycheck |
|---|---|---|---|
| $30,000 | $691 | $25,594 | $984.38 |
| $45,000 | $1,318 | $37,020 | $1,423.83 |
| $60,000 | $2,210 | $48,180 | $1,853.09 |
| $80,000 | $3,432 | $61,678 | $2,372.21 |
| $100,000 | $4,790 | $74,390 | $2,861.14 |
| $150,000 | $8,185 | $105,606 | $4,061.75 |
| $250,000 | $14,644 | $168,538 | $6,482.23 |
The New Jersey tax column includes state payroll contributions as well as income tax.
How the New Jersey paycheck estimate works
Federal income tax follows IRS Publication 15-T for 2026: your paycheck is annualized, an allowance for the standard deduction is taken off, the 2026 withholding schedule for your filing status is applied, and W-4 credits and extra withholding are added back per paycheck. Social Security is 6.2% of wages up to $184,500 and Medicare 1.45%, plus 0.9% on wages over $200,000.
New Jersey tax is estimated for the whole year: wages after pre-tax deductions, less exemptions, run through the brackets above, then divided by the number of paychecks.
New Jersey tax = Brackets(Wages − pre-tax deductions − exemptions)