Please note that these rates are New Jersey Income Tax Rates, not Withholding Tax Rates.
New Jersey Income Tax Rates for 2023 (no change from 2022)
FOR MARRIED/CU PARTNERS FILING JOINTLY, HEADS OF HOUSEHOLDS, & SURVIVING SPOUSES/CU PARTNERS
| Taxable Income |
Tax Rate |
| Not over $20,000 |
1.4% |
| $20,001 – $50,000 |
1.75% minus $70.00 |
| $50,001 – $70,000 |
2.45% minus $420.00 |
| $70,001 – $80,000 |
3.5% minus $1,154.50 |
| $80,001 – $150,000 |
5.525% minus $2,775.00 |
| $150,001 – $500,000 |
6.37% minus $4,042.50 |
| $500,001 – $1,000,000 |
8.97% minus $17,042.50 |
| Over $1,000,000 |
10.75% minus $38,842.50 |
FOR TAXPAYERS WHOSE FILING STATUS IS SINGLE, MARRIED/CU PARTNERS FILING SEPARATE RETURNS, ESTATES, AND TRUSTS
| Taxable Income |
Tax Rate |
| Not over $20,000 |
1.4% |
| $20,001 – $35,000 |
1.75% minus $70.00 |
| $35,001 – $40,000 |
3.5% minus $682.50 |
| $40,001 – $75,000 |
5.525% minus $1,492.50 |
| $75,001 – $500,000 |
6.37% minus $2,126.25 |
| $500,001 – $1,000,000 |
8.97% minus $15,126.25 |
| Over $1,000,000 |
10.75% minus $32,926.25 |
New Jersey Income Tax Rates for 2021
FOR MARRIED/CU PARTNERS FILING JOINTLY, HEADS OF HOUSEHOLDS, & SURVIVING SPOUSES/CU PARTNERS
| Taxable Income |
Tax Rate |
| Not over $20,000 |
1.4% |
| $20,001 – $50,000 |
1.75% minus $70.00 |
| $50,001 – $70,000 |
2.45% minus $420.00 |
| $70,001 – $80,000 |
3.5% minus $1,154.50 |
| $80,001 – $150,000 |
5.525% minus $2,775.00 |
| $150,001 – $500,000 |
6.37% minus $4,042.50 |
| $500,001 – $1,000,000 |
8.97% minus $17,042.50 |
| Over $1,000,000 |
10.75% minus $38,842.50 |
FOR TAXPAYERS WHOSE FILING STATUS IS SINGLE, MARRIED/CU PARTNERS FILING SEPARATE RETURNS, ESTATES, AND TRUSTS
| Taxable Income |
Tax Rate |
| Not over $20,000 |
1.4% |
| $20,001 – $35,000 |
1.75% minus $70.00 |
| $35,001 – $40,000 |
3.5% minus $682.50 |
| $40,001 – $75,000 |
5.525% minus $1,492.50 |
| $75,001 – $500,000 |
6.37% minus $2,126.25 |
| $500,001 – $1,000,000 |
8.97% minus $14,513.75 |
| Over $1,000,000 |
10.75% minus $38,313.75 |
New Jersey Income Tax Rates for 2020
FOR MARRIED/CU PARTNERS FILING JOINTLY, HEADS OF HOUSEHOLDS, & SURVIVING SPOUSES/CU PARTNERS
| Taxable Income |
Tax Rate |
| Not over $20,000 |
1.4% |
| $20,001 – $50,000 |
1.75% minus $70.00 |
| $50,001 – $70,000 |
2.45% minus $420.00 |
| $70,001 – $80,000 |
3.5% minus $1,154.50 |
| $80,001 – $150,000 |
5.525% minus $2,775.00 |
| $150,001 – $500,000 |
6.37% minus $4,042.50 |
| $500,001 – $5,000,000 |
8.97% minus $17,042.50 |
| Over $5,000,000 |
11.8% minus $106,042.50 |
FOR TAXPAYERS WHOSE FILING STATUS IS SINGLE, MARRIED/CU PARTNERS FILING SEPARATE RETURNS, ESTATES, AND TRUSTS
| Taxable Income |
Tax Rate |
| Not over $20,000 |
1.4% |
| $20,001 – $35,000 |
1.75% minus $70.00 |
| $35,001 – $40,000 |
3.5% minus $682.50 |
| $40,001 – $75,000 |
5.525% minus $1,492.50 |
| $75,001 – $500,000 |
6.37% minus $2,126.25 |
| $500,001 – $5,000,000 |
8.97% minus $15,126.25 |
| Over $5,000,000 |
11.8% minus $104,126.25 |
New Jersey Income Tax Rates for 2019
FOR MARRIED/CU PARTNERS FILING JOINTLY, HEADS OF HOUSEHOLDS, & SURVIVING SPOUSES/CU PARTNERS
| Taxable Income |
Tax Rate |
| Not over $20,000 |
1.4% |
| $20,001 – $50,000 |
1.75% minus $70.00 |
| $50,001 – $70,000 |
2.45% minus $420.00 |
| $70,001 – $80,000 |
3.5% minus $1,154.50 |
| $80,001 – $150,000 |
5.525% minus $2,775.00 |
| $150,001 – $500,000 |
6.37% minus $4,042.50 |
| $500,001 – $5,000,000 |
8.97% minus $17,042.50 |
| Over $5,000,000 |
11.8% minus $106,042.50 |
FOR TAXPAYERS WHOSE FILING STATUS IS SINGLE, MARRIED/CU PARTNERS FILING SEPARATE RETURNS, ESTATES, AND TRUSTS
| Taxable Income |
Tax Rate |
| Not over $20,000 |
1.4% |
| $20,001 – $35,000 |
1.75% minus $70.00 |
| $35,001 – $40,000 |
3.5% minus $682.50 |
| $40,001 – $75,000 |
5.525% minus $1,492.50 |
| $75,001 – $500,000 |
6.37% minus $2,126.25 |
| $500,001 – $5,000,000 |
8.97% minus $15,126.25 |
| Over $5,000,000 |
11.8% minus $104,126.25 |