How many tax brackets does New Jersey have?

New Jersey uses a graduated income tax with rates from 1.4% up to 10.75% on income over 1 million dollars. Married-filing-jointly returns use wider brackets than single filers, so the same income can fall in a lower bracket when filing jointly.

What is the New Jersey personal exemption?

New Jersey gives a 1,000 dollar personal exemption per filer, an additional 1,000 dollars for a spouse on a joint return, and 1,500 dollars for each dependent. These exemptions reduce taxable income before the brackets apply.

What is New Jersey's top tax rate?

The top marginal rate is 10.75%, applied to taxable income above 1 million dollars. This millionaire's rate is among the highest state income tax rates in the country.

Does New Jersey tax Social Security?

No. New Jersey does not tax Social Security benefits, and it offers a generous pension and retirement income exclusion for qualifying seniors, which this calculator does not model. Use the retirement income tool for that.

How accurate is this calculator?

It applies the published 2024 brackets and exemptions to give a close estimate of state tax before credits. It does not include the earned income credit, property tax deduction, or local wage taxes, so your filed return may differ.

New Jersey Income Tax Calculator

Email me this result

Get this tool's output sent to your inbox, plus one useful tool a week. No spam, unsubscribe any time.

New Jersey levies a graduated state income tax with rates climbing from 1.4% to a top 10.75% millionaire’s rate. This calculator applies the official 2024 brackets for single and married-filing-jointly filers, subtracts New Jersey’s personal and dependent exemptions, and shows your tax, effective rate, and marginal bracket.

How it works

New Jersey income tax is computed in three steps:

Subtract exemptions. New Jersey gives a $1,000 personal exemption per filer (plus $1,000 for a spouse on a joint return) and $1,500 per dependent. Subtract these from gross income to get taxable income.
Apply the graduated brackets. Each portion of taxable income is taxed at its bracket rate — the first dollars at 1.4%, higher portions at progressively higher rates up to 10.75%. The brackets are wider for married-filing-jointly filers.
Sum the bracket amounts. Adding the tax from every bracket gives your total New Jersey tax. The effective rate is total tax divided by gross income.

Tips and example

For a single filer earning $80,000 with no dependents: subtract the $1,000 personal exemption to get $79,000 taxable. New Jersey taxes this across several brackets, producing roughly $2,500 in state tax — an effective rate near 3.1%.

New Jersey does not tax Social Security and offers a large retirement income exclusion, so retirees often pay far less than the brackets alone suggest. This tool covers wage and ordinary income; use the New Jersey retirement income tool for pension and Social Security treatment.