Updated October 8, 2026. Quick answer: New Jersey’s newest published rate schedules, in the Division of Taxation’s 2025 NJ-1040 booklet, run from 1.4% to 10.75%, in seven brackets for single and married filing separately filers and eight for the joint, head of household and qualifying widow(er) schedule. For a single filer the 10.75% rate starts at $1,000,000. No 2026 schedule had been published when this page was written, so the figures below are 2025 figures.
The newest published New Jersey rates (2025)
| 2025, single or married filing separately | Rate |
|---|---|
| $0 to $20,000 | 1.4% |
| $20,000 to $35,000 | 1.75% |
| $35,000 to $40,000 | 3.5% |
| $40,000 to $75,000 | 5.525% |
| $75,000 to $500,000 | 6.37% |
| $500,000 to $1,000,000 | 8.97% |
| $1,000,000 and over | 10.75% |
| 2025, joint, head of household or qualifying widow(er) | Rate |
|---|---|
| $0 to $20,000 | 1.4% |
| $20,000 to $50,000 | 1.75% |
| $50,000 to $70,000 | 2.45% |
| $70,000 to $80,000 | 3.5% |
| $80,000 to $150,000 | 5.525% |
| $150,000 to $500,000 | 6.37% |
| $500,000 to $1,000,000 | 8.97% |
| $1,000,000 and over | 10.75% |
The booklet says that if taxable income “is $100,000 or more, you must use the Tax Rate Schedules”, and below that a printed tax table applies. The schedules multiply taxable income by the band’s rate and subtract a fixed amount.
Exemptions instead of a standard deduction
| 2025 exemption | Amount |
|---|---|
| You, and your spouse or CU partner on a joint return | $1,000 each |
| Age 65 or older, or blind or disabled | $1,000 each |
| Military veteran | $6,000 |
| Each qualifying child or other dependent | $1,500 |
The booklet says “You can claim a $1,000 exemption for yourself and your” spouse or CU partner on a joint return. It lists no standard deduction, and these are 2025 amounts.
A worked example
As a computed example (an illustration, not a source figure), take $100,000 of New Jersey taxable income. Using the 2025 single schedule, the tax is $4,243.75 (computed): 6.37% of the income, less the $2,126.25 the schedule subtracts. A joint filer in the 5.525% band would owe $2,750 (computed) on the same amount, using the $2,775.00 subtraction.
What this page does not say
The state has not published a 2026 document that this page could read, so the 2026 line is pending. This page states the newest published figure as that year’s figure and will not be read as a 2026 rate until the state says so. The New Jersey statute was not read, and the withholding tables the Division posts are dated 2020, so they are not used here.
Common mistakes
- Reading the 2025 schedule as a confirmed 2026 schedule.
- Using the single dividing lines for a joint return. The joint bands are wider.
- Looking for a standard deduction. The booklet uses exemptions.
Related: how New Jersey taxes retirement income, whether New Jersey taxes pensions, how New Jersey taxes capital gains, and the federal 2026 tax brackets.
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Answer againSources
- New Jersey Division of Taxation, 2025 NJ-1040 Resident Return booklet (Tax Rate Schedules, page 63): https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf
- New Jersey Division of Taxation (where later updates appear; no figure on this page comes from it): https://www.nj.gov/treasury/taxation/
Sources: the primary documents linked above, read on October 8, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the plan administrator or the agency itself is the right place to confirm anything consequential.