New Jersey tax tables 2026
The figures set by or for New Jersey for 2026: income tax brackets, payroll contributions and employer rates. Federal or national figures for the US are on the national page.
- 2026-01-01 to 2026-12-31
- USD
Income tax
New Jersey income tax brackets: Single or married/CU partner filing separately (Table A)
| State taxable income, per year | 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% |
| Over $1,000,000 | 10.75% |
Source: NJ Division of Taxation — NJ Income Tax Rates (page last updated 09/28/26) and its 'New Jersey Tax Rate Schedules — 2020 and After' (njtaxratesch.pdf, Tables A and B); 2025 NJ-1040 instructions, Exemptions (lines 6–12, pp. 6–7) · retrieved 2026-10-20
New Jersey income tax brackets: Married/CU couple filing jointly, head of household, qualifying widow(er) (Table B)
| State taxable income, per year | 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% |
| Over $1,000,000 | 10.75% |
Source: NJ Division of Taxation — NJ Income Tax Rates (page last updated 09/28/26) and its 'New Jersey Tax Rate Schedules — 2020 and After' (njtaxratesch.pdf, Tables A and B); 2025 NJ-1040 instructions, Exemptions (lines 6–12, pp. 6–7) · retrieved 2026-10-20
New Jersey income tax: key figures
| Item | Value |
|---|---|
| Type | Progressive brackets |
| Top rate | 10.75% |
| Regular exemption (you, and your spouse/CU partner if filing jointly) (exemption) | $1,000 |
| Qualified dependent child or other dependent (each) (exemption) | $1,500 |
Source: NJ Division of Taxation — NJ Income Tax Rates (page last updated 09/28/26) and its 'New Jersey Tax Rate Schedules — 2020 and After' (njtaxratesch.pdf, Tables A and B); 2025 NJ-1040 instructions, Exemptions (lines 6–12, pp. 6–7) · retrieved 2026-10-20
Employee contributions
New Jersey supplemental (bonus) withholding
| Item | Value |
|---|---|
| Supplemental rate | None published: bonuses are withheld with regular wages |
Source: NJ-WT (September 2025), p. 11 — Withholding on Supplemental Wage Payments · retrieved 2026-10-20
Unemployment / Workforce Development / Supplemental Workforce Fund (UI/WF/SWF)
| Item | Value |
|---|---|
| Employee rate | 0.425% |
| Wage base (per year) | $44,800 |
| Annual maximum | $190.40 |
Source: NJ Department of Labor & Workforce Development, Division of Employer Accounts — Rate Information (2026 worker rates, effective January 1 – December 31, 2026) and Employer Taxes and Wage Reporting (definition of wages) · retrieved 2026-10-20
Temporary Disability Insurance (TDI)
| Item | Value |
|---|---|
| Employee rate | 0.19% |
| Wage base (per year) | $171,100 |
| Annual maximum | $325.09 |
Source: NJ Department of Labor & Workforce Development, Division of Employer Accounts — Rate Information (2026 worker rates, effective January 1 – December 31, 2026) and Employer Taxes and Wage Reporting (definition of wages) · retrieved 2026-10-20
Family Leave Insurance (FLI)
| Item | Value |
|---|---|
| Employee rate | 0.23% |
| Wage base (per year) | $171,100 |
| Annual maximum | $393.53 |
Source: NJ Department of Labor & Workforce Development, Division of Employer Accounts — Rate Information (2026 worker rates, effective January 1 – December 31, 2026) and Employer Taxes and Wage Reporting (definition of wages) · retrieved 2026-10-20
Employer costs
New Jersey state unemployment insurance (employer)
| Item | Value |
|---|---|
| Taxable wage base (per employee, per year) | $44,800 |
| New employer rate | 2.8% |
| Experience-rated range: lowest | 0.5% |
| Experience-rated range: highest | 5.8% |
New Jersey new employers pay 2.6825% UI plus 0.1175% workforce development (2.8%). They also pay 0.5% temporary disability insurance on the same wages, which is not included here. Employees pay their own UI, disability and family leave shares.
Source: New Jersey LWD Division of Employer Accounts, Rate Information · retrieved 2026-10-20
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Official sources
- NJ-WT New Jersey Income Tax Withholding Instructions (September 2025) · retrieved 2026-10-20
- New Jersey Withholding Rate Tables (Tables for Percentage Method of Withholding) · retrieved 2026-10-20
- New Jersey Gross Income Tax Supplemental Withholding Tables (wage-bracket tables) · retrieved 2026-10-20
- Form NJ-W4 Employee's Withholding Allowance Certificate (1-21) · retrieved 2026-10-20
- NJ Income Tax Rates (rate schedules 2020 and after) · retrieved 2026-10-20
- New Jersey Tax Rate Schedules (2020 and After) · retrieved 2026-10-20
- 2025 NJ-1040 Resident Return Instructions · retrieved 2026-10-20
- Exempt (Nontaxable) Income · retrieved 2026-10-20
- M-6025 W-2 Sample Reporting Guidelines (2026) · retrieved 2026-10-20
- Division of Employer Accounts — Rate Information · retrieved 2026-10-20
- Division of Employer Accounts — Employer Taxes and Wage Reporting · retrieved 2026-10-20
- New benefit rates and wage bases for 2026 (press release, Dec. 29, 2025) · retrieved 2026-10-20
- Payroll Tax (City of Newark) · retrieved 2026-10-16
How every figure is checked: methodology. All datasets: CalcBloc data.