US State Tax Profile · 2026

NJ New Jersey Tax Rates

Third-highest top income tax rate; high property taxes. Compare income, corporate, and sales tax rates for New Jersey against federal rates and other US states.

Income Tax
10.75%
top bracket
Corporate Tax
9%
state rate
Sales Tax (State)
6.625%
before local additions
Combined Sales Tax
6.6%
avg incl. local taxes
Capital Gains
10.75%
state rate
Federal Corp Rate
21%
applies in all states

New Jersey vs Federal Tax Comparison

Tax TypeNJ State RateFederal RateNotes
Personal Income Tax 1.4–10.75% Federal: 10–37% Combined fed+state applies
Corporate Income Tax 9% Federal: 21% 9% + 2.5% surcharge (over $1M revenue)
State Sales Tax 6.625% No federal sales tax Combined avg: 6.6%
Capital Gains Tax 10.75% Federal: 0–20% Same as income tax

About New Jersey Taxes

Key characteristics

Third-highest top income tax rate; high property taxes.

New Jersey levies income tax at rates from 1.4–10.75%. The progressive bracket system means higher earners pay a larger percentage on income above each threshold.

Corporate activity in New Jersey faces a 9% state corporate tax rate. 9% + 2.5% surcharge (over $1M revenue). Combined with the 21% federal corporate rate, businesses should plan accordingly.

Calculate Your Net Salary in New Jersey

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Frequently Asked Questions — New Jersey Taxes

What are New Jersey's income tax brackets for 2026?

New Jersey has a progressive income tax ranging from 1.4–10.75%. The top rate of 10.75% applies to the highest income bracket. Filers should check the current threshold amounts on the New Jersey Department of Revenue website.

What is the corporate income tax rate in New Jersey?

New Jersey imposes a corporate income tax at 9%. 9% + 2.5% surcharge (over $1M revenue). Businesses should also account for federal corporate tax at 21% on top of the state rate.

What is the sales tax rate in New Jersey?

New Jersey has a state sales tax of 6.625%. When local city and county taxes are included, the average combined rate reaches 6.6%. Rates vary by locality so check the specific municipality for accurate figures.

How does New Jersey compare to neighboring states for taxes?

New Jersey's overall tax burden ranks near average among US states. The state levies income tax at up to 10.75%. For individuals evaluating relocation or remote work, comparing the full picture — income, sales, and property taxes — is essential. Use our US Salary Calculator to estimate your net income in New Jersey.

Are there any special tax incentives or exemptions in New Jersey?

New Jersey offers notable tax characteristics: Third-highest top income tax rate; high property taxes. Businesses and individuals should consult a qualified tax advisor to understand eligibility for available credits, deductions, and incentives specific to New Jersey.

Cost of Living in New Jersey

Tax rates are only part of the picture — explore city-level cost of living data:

Newark Jersey City Paterson

Compare Other US States

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Disclaimer: Tax rates shown are for 2026 and are sourced from Tax Foundation and IRS data. Rates change frequently. Always consult a qualified tax professional or the relevant state Department of Revenue before making financial decisions.