New Jersey state income tax rate 2027

The bracket schedule

The Division of Taxation's "2020 and After" rate schedule is the one New Jersey still uses, and this page projects it for 2027 because the Division's Tax Tables page (last updated 09/28/26) shows no newer schedule. For a single filer or a married person filing separately, the rates are 1.4% on taxable income up to $20,000, 1.75% to $35,000, 3.5% to $40,000, 5.525% to $75,000, 6.37% to $500,000, 8.97% to $1,000,000 and 10.75% above that.

For married couples filing jointly, heads of household and qualifying surviving spouses the rates are 1.4% up to $20,000, 1.75% to $50,000, 2.45% to $70,000, 3.5% to $80,000, 5.525% to $150,000, 6.37% to $500,000, 8.97% to $1,000,000 and 10.75% above.

Exemptions, not a standard deduction

New Jersey has no standard deduction. Tax Foundation's 2026 table lists a $1,000 personal exemption per taxpayer ($2,000 for a couple) and $1,500 per dependent, which is what the calculator uses.

Worked example

Single, $75,000 of wages and a $1,000 exemption: taxable income $74,000 and tax $2,596.00, an effective 3.46% of wages with a marginal rate of 5.525%. A couple with $120,000 of wages and two dependents: $5,000 of exemptions, $115,000 taxable and $3,578.75 tax. At $600,000 a single filer reaches the 8.97% bracket and pays $38,604.05.

What to check before relying on it

The schedule above has been the same since tax year 2020, but a new budget act could change rates. Other exemptions, credits and deductions are not modelled. For net pay including federal tax and payroll deductions use the New Jersey paycheck calculator.

Who this is for, and what it does not cover

It is for employees and planners estimating New Jersey state income tax on wages for 2027. It does not cover local income taxes, tax credits, retirement or investment income, self-employment tax, federal income tax or payroll taxes, and it does not file or submit anything. The result changes if you enter a different rate, so use the rate box when the state announces a final 2027 figure.

FAQ

What is the New Jersey state income tax rate for 2027?

New Jersey is graduated. On the current schedule a single filer pays 1.4% up to $20,000 of taxable income, then 1.75%, 3.5%, 5.525%, 6.37%, 8.97% and 10.75% above $1,000,000.

Are the joint brackets different?

Yes. Joint filers, heads of household and qualifying surviving spouses pay 1.4% up to $20,000, 1.75% to $50,000, 2.45% to $70,000, 3.5% to $80,000, 5.525% to $150,000, and the same top three rates.

Does New Jersey have a standard deduction?

No. It uses personal and dependent exemptions; Tax Foundation lists $1,000 per taxpayer and $1,500 per dependent for 2026.

Is the 2027 schedule different from 2026?

The Division of Taxation page read on November 1, 2026 still publishes the "2020 and After" schedule, so no change is projected.

What is the top New Jersey rate?

10.75% on taxable income over $1,000,000.

Is this my final 2027 New Jersey tax?

No. It is a projection from the current schedule. Credits, deductions for property tax and other adjustments are not modelled.

Sources

Retrieved 2026-11-01. Each link was opened and checked against the claim next to it; where a page blocks automated readers a dated archive copy is named.

• NJ Division of Taxation: New Jersey Tax Rate Schedules: The single and joint rate schedules (Tables A and B), read 2026-11-01.
• NJ Division of Taxation: Tax Tables: The "2020 and After" schedule listing, last updated 09/28/26.
• Tax Foundation: State Individual Income Tax Rates and Brackets, 2026: The $1,000 and $1,500 exemption amounts.