New Jersey Income Tax Calculator
Estimate your New Jersey income tax burden
Updated for 2024 tax year on Dec 19, 2024
Calculate your income tax in these states
How to calculate your New Jersey income taxes
Table of Contents
Understanding your New Jersey income taxes
New Jersey’s state income tax is progressive, with rates ranging from 1.4% to 10.75%. The highest rate applies to those earning $5 million and above, so the burden varies widely depending on income level.
There are three type of state payroll tax in New Jersey: State Unemployment Insurance (SUI), State Disability Insurance (SDI) and Paid Family and Medical Leave (PFML).
New Jersey offers no state standard deduction but residents can claim personal and dependent exemptions.
Calculate your income tax in New Jersey
- Work out your total federal income tax
- Gross income adjusted
Gross income − Pre-tax deductions = Gross income adjusted - Federal taxable income
Gross income adjusted − Federal standard/itemized deductions = Federal taxable income - Federal income tax liability
Federal taxable income × Federal income tax rate = Federal income tax liability - Federal payroll tax liability
Gross income × Federal payroll tax rate = Federal payroll tax liability
- Gross income adjusted
- Calculate your total New Jersey state income tax
- New Jersey state taxable income
Gross income adjusted − (New Jersey state itemized deductions + New Jersey state exemptions) = New Jersey state taxable income - New Jersey state income tax liability
New Jersey state taxable income × New Jersey state income tax rate = New Jersey state income tax liability - New Jersey state payroll tax liability
Gross income × New Jersey state payroll tax rate = New Jersey state payroll tax liability
- New Jersey state taxable income
- Add up all the taxes
Federal income tax liability + Federal payroll tax liability + New Jersey state income tax liability + New Jersey state payroll tax liability = Your total income tax liability
State payroll tax
| Tax year | Tax name | Percent of taxable wage | Up to taxable wage | Comment |
|---|---|---|---|---|
| 2024 | State Unemployment Insurance (SUI) | 0.425% | $42,300 | |
| Paid Family and Medical Leave (PFML) | 0.06% | $161,400 | ||
| 2023 | State Unemployment Insurance (SUI) | 0.425% | $41,100 | |
| Paid Family and Medical Leave (PFML) | 0.06% | $156,800 | ||
| 2022 | State Unemployment Insurance (SUI) | 0.425% | $39,800 | |
| Paid Family and Medical Leave (PFML) | 0.28% for calendar year 2021 0.14% for calendar year 2022 |
$151,900 | ||
| 2021 | State Unemployment Insurance (SUI) | 0.425% | $36,200 | |
| Paid Family and Medical Leave (PFML) | 0.16% for calendar year 2020 0.28% for calendar year 2021 |
$138,200 | ||
| 2020 | State Unemployment Insurance (SUI) | 0.425% | 2019 taxable wage base up to $34,400 2020 taxable wage base up to $35,300 |
|
| Paid Family and Medical Leave (PFML) | 0.08% for calendar year 2019 0.16% for calendar year 2020 |
Maximum contribution is $215.84 |
State income tax brackets
Each filer type has different progressive tax rates. Refer to Tax Foundation for more details.
| Tax year | Filing status | Taxable income | Rate |
|---|---|---|---|
| 2024 2023 2022 2021 2020 |
Single Married, Filing Separately |
$0 – $20,000 | 1.40% |
| $20,000 – $35,000 | 1.75% | ||
| $35,000 – $40,000 | 3.50% | ||
| $40,000 – $75,000 | 5.525% | ||
| $75,000 – $500,000 | 6.37% | ||
| $500,000 - $1,000,000 | 8.97% | ||
| $1,000,000+ | 10.75% | ||
| Married, Filing Jointly or Widow(er) Head of Household |
$0 – $20,000 | 1.40% | |
| $20,000 – $50,000 | 1.75% | ||
| $50,000 – $70,000 | 2.45% | ||
| $70,000 – $80,000 | 3.50% | ||
| $80,000 – $150,000 | 5.525% | ||
| $150,000 – $500,000 | 6.37% | ||
| $500,000 – $5,000,000 | 8.97% | ||
| $5,000,000+ | 10.75% |
State exemptions
There is state-level exemptions for all type of filers and dependents. Refer to Tax Foundation for more details.
| Tax year | Filing status | Personal exemption amount |
|---|---|---|
| 2024 2023 2022 2021 2020 |
Single Married, Filing Separately Head of Household |
$1,000 |
| Married, Filing Jointly or Widow(er) | $2,000 | |
| Dependent(s) | $1,500 |
FAQs
How to calculate income tax in New Jersey?
Follow the steps below to calculate your total income tax in New Jersey:
- Work out your total federal income tax
- Calculate your total New Jersey state income tax
- Sum up all the taxes
How much income tax do I pay in New Jersey?
In 2024, New Jersey employs a progressive state income tax system with rates ranging from 1.4% to 10.75%.