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. Source: New Jersey Tax Rate Schedules (Tables A & B).
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% |
How New Jersey tax is calculated on $75,000 (2025, single filer)
| Income range | Rate | Tax on this slice |
|---|---|---|
| $0 – $20,000 | 1.4% | $280 |
| $20,000 – $35,000 | 1.75% | $263 |
| $35,000 – $40,000 | 3.5% | $175 |
| $40,000 – $75,000 | 5.53% | $1,934 |
| Total New Jersey tax | 3.54% eff. | $2,651 |
Assumes $75,000 of state taxable income (after deductions and exemptions). State income tax only — federal tax, FICA, and any local/city tax are separate.
About New Jersey's 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.
State tax sits on top of federal — see the current federal tax brackets and standard deductions to estimate your full 2025 liability.
Compare every state at the state tax brackets hub, or run a full estimate in the state income tax calculator.
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.
View 2026 New Jersey tax brackets for the latest rates.
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. For the latest, refer to New Jersey Tax Rate Schedules (Tables A & B) (https://www.nj.gov/treasury/taxation/pdf/current/njtaxratesch.pdf).
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.
Explore more New Jersey tax info
Related Calculators
Paycheck Calculator
Federal, state, FICA withholding, net take-home, W-4 alignment
Federal Income Tax Calculator
10–37% brackets, $15,750 standard deduction, progressive calculation
Multi-State Tax Calculator
Multiple state income allocations, residency, part-year nonresidents
Moving States Tax
Multi-state income sourcing, WFH rules, filing requirements
Tax Burden by Income
Effective tax rate, marginal rate, cumulative federal + state tax
W-4 Withholding Calculator
Form W-4 allowances, correct federal withholding, avoid penalties