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.
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.