2025 New Jersey Income Tax Brackets
New Jersey (NJ) uses 7 progressive income tax brackets ranging from 1.4% to 10.8% for 2025. Brackets apply to taxable income after the state standard deduction.
Single Filer · 2025
Also applies to married filing separately in most states.
| Rate | Taxable income |
|---|---|
| 1.4% | $0 – $20,000 |
| 1.8% | $20,000 – $35,000 |
| 3.5% | $35,000 – $40,000 |
| 5.5% | $40,000 – $75,000 |
| 6.4% | $75,000 – $500,000 |
| 9.0% | $500,000 – $1,000,000 |
| 10.8% | $1,000,000 and up |
Married Filing Jointly · 2025
Distinct MFJ bracket table
| Rate | Taxable income |
|---|---|
| 1.4% | $0 – $20,000 |
| 1.8% | $20,000 – $50,000 |
| 2.5% | $50,000 – $70,000 |
| 3.5% | $70,000 – $80,000 |
| 5.5% | $80,000 – $150,000 |
| 6.4% | $150,000 – $500,000 |
| 9.0% | $500,000 – $1,000,000 |
| 10.8% | $1,000,000 and up |
Effective rate at common income levels (single)
Effective rate = total New Jersey income tax owed divided by gross income, after the state standard deduction. Federal tax and FICA are not included here.
| Gross income | New Jersey tax | Effective rate | Marginal rate |
|---|---|---|---|
| $50,000 | $1,270 | 2.5% | 5.5% |
| $75,000 | $2,651 | 3.5% | 5.5% |
| $100,000 | $4,244 | 4.2% | 6.4% |
| $150,000 | $7,429 | 5.0% | 6.4% |
| $250,000 | $13,799 | 5.5% | 6.4% |
Run a full calculation
Combine federal + New Jersey income tax and FICA into a single take-home estimate for your situation.
Open Income Tax CalculatorFrequently Asked Questions
The top New Jersey bracket is 10.8%, beginning at $1,000,000 of taxable income for single filers.
At $100,000 of gross income (single filer), the New Jersey effective income tax rate is approximately 4.2% — about $4,244 in state tax after the $0 standard deduction.
The New Jersey standard deduction for 2025 is $0 for single filers and $0 for married filing jointly.
Distinct MFJ bracket table in New Jersey for 2025.
New Jersey publishes annual inflation adjustments to bracket thresholds through its Department of Revenue. Rate changes typically require legislative action. Verify the latest figures against the current year instructions.
Reading New Jersey's bracket structure
New Jersey maintains a finely-graded 7-bracket income tax for 2025, with marginal rates from 1.40% at the bottom to 10.75% at the top. The many-bracket structure spreads marginal-rate increases across more income tiers than the typical 4-6 bracket state, producing smoother effective-rate curves but more arithmetic when calculating tax by hand. The standard deductions for single ($0) and married-filing-jointly ($0) filers apply before the bracket calculation begins.
At 10.75%, New Jersey's top marginal rate is among the highest in the country — typically in the same band as California (13.30%), Hawaii (11.00%), and New York/New Jersey (10.75-10.90%). High-top-rate states tend to combine a progressive bracket structure with a relatively high top-bracket threshold ($1M+ in the highest-rate cases), meaning only filers in the top decile of state income actually face the headline rate. Middle-income filers in the same states face marginal rates much closer to the national median.
Tax brackets and deduction amounts on this page are the official figures published by the New Jersey Department of Revenue (or equivalent state tax authority) for the 2025 tax year. They are subject to mid-year revision when the state legislature passes a tax bill, and we update the figures within 30 days of any published change. For year-end planning calculations close to filing season, cross-reference against the state department's current published bracket table before filing.
New Jersey 2025 income tax brackets from official state Department of Revenue publications, cross-checked against the Tax Foundation's State Individual Income Tax Rates and Brackets report. Effective-rate calculations use the standard deduction and progressive bracket math; itemized deductions, credits, and locality taxes are not included. Not tax advice; consult a qualified tax professional before filing.