New Jersey Tax Brackets 2025
New Jersey state income tax rates for tax year 2025 — 7 progressive brackets from 1.4% to 10.75%, with separate thresholds for single filers and married filing jointly.
Tax year
2025
Type
Progressive
Rate range
1.4%–10.75%
Brackets
7
New Jersey state tax at common incomes (2025)
| Taxable income | Single — tax | Single — effective | MFJ — tax | MFJ — effective |
|---|---|---|---|---|
| $50,000 | $1,270 | 2.54% | $805 | 1.61% |
| $75,000 | $2,651 | 3.54% | $1,470 | 1.96% |
| $100,000 | $4,244 | 4.24% | $2,750 | 2.75% |
| $150,000 | $7,429 | 4.95% | $5,513 | 3.67% |
| $250,000 | $13,799 | 5.52% | $11,883 | 4.75% |
| $500,000 | $29,724 | 5.94% | $27,808 | 5.56% |
State income tax only. Excludes federal tax, FICA, and local/city taxes. Assumes taxable income (after deductions).
2025 brackets — Single filer
| Taxable income | Rate |
|---|---|
| $0 – $20,000 | 1.4% |
| $20,000 – $35,000 | 1.75% |
| $35,000 – $40,000 | 3.5% |
| $40,000 – $75,000 | 5.53% |
| $75,000 – $500,000 | 6.37% |
| $500,000 – $1,000,000 | 8.97% |
| Over $1,000,000 | 10.75% |
2025 brackets — Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 – $20,000 | 1.4% |
| $20,000 – $50,000 | 1.75% |
| $50,000 – $70,000 | 2.45% |
| $70,000 – $80,000 | 3.5% |
| $80,000 – $150,000 | 5.53% |
| $150,000 – $500,000 | 6.37% |
| $500,000 – $1,000,000 | 8.97% |
| Over $1,000,000 | 10.75% |
About New Jersey's 2025 rates
New Jersey's gross income tax brackets are statutory and are not automatically indexed for inflation. That makes bracket thresholds unusually sticky compared with states that publish annual CPI adjustments. New Jersey also taxes capital gains at ordinary-income rates.
Planning note
For people working across NJ, NY, and PA, bracket math is only part of the story. Resident-credit and sourcing rules can change the practical tax cost of a commute or remote-work setup.
Frequently asked questions
What are the New Jersey tax brackets for 2025?
New Jersey has 7 progressive brackets for 2025, ranging from 1.4% on the lowest bracket up to 10.75% on income above $1,000,000 (single filer). See the full table above for every rate and threshold.
What is the top New Jersey income tax rate in 2025?
10.75%, applied to taxable income above $1,000,000 for single filers ($1,000,000 for married filing jointly).
How much New Jersey state tax on $100,000 in 2025?
A single filer with $100,000 of taxable income owes $4,244 in New Jersey state income tax for 2025 — an effective rate of 4.24%. Married filing jointly with the same income owes $2,750 (2.75% effective). Federal tax is separate.
Are New Jersey 2025 tax brackets the same as 2024?
Bracket thresholds may have changed for 2025 via inflation indexing or legislative action. The figures on this page are the New Jersey bracket thresholds in effect for tax year 2025.
Are New Jersey tax brackets indexed for inflation?
No. New Jersey gross income tax brackets are generally fixed in statute and do not automatically rise with inflation. Thresholds change only when lawmakers amend the law.