New Jersey Tax Tables for 2024
The 2024 New Jersey Tax Tables summarise the state-level rules applied to wages, deductions, credits and taxable income. These tables match the rules used by the New Jersey State Tax Calculator 2024.
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New Jersey Tax Tables for 2024
The tables below outline the income tax structure, deduction amounts, state-level credits and payroll-related rules used for New Jersey in 2024. New Jersey uses filing-status–specific progressive income tax tables. Income is divided into brackets and each portion is taxed at its marginal rate. The table below shows the full structure for this filing status. For a full explanation of marginal brackets, see our Tax Tables guide.
Single – Progressive Tax Brackets (2024)
Marginal income tax brackets for Single filers in New Jersey for 2024. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 20,000.00 | 1.4% |
| 2 | $ 20,000.00 to $ 35,000.00 | 1.75% |
| 3 | $ 35,000.00 to $ 40,000.00 | 3.5% |
| 4 | $ 40,000.00 to $ 75,000.00 | 5.53% |
| 5 | $ 75,000.00 to $ 500,000.00 | 6.37% |
| 6 | $ 500,000.00 to $ 1,000,000.00 | 8.97% |
| 7 | $ 1,000,000.00 and over | 10.75% |
Married filing jointly – Progressive Tax Brackets (2024)
Marginal income tax brackets for Married filing jointly filers in New Jersey for 2024. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 20,000.00 | 1.4% |
| 2 | $ 20,000.00 to $ 50,000.00 | 1.75% |
| 3 | $ 50,000.00 to $ 70,000.00 | 2.45% |
| 4 | $ 70,000.00 to $ 80,000.00 | 3.5% |
| 5 | $ 80,000.00 to $ 150,000.00 | 5.53% |
| 6 | $ 150,000.00 to $ 500,000.00 | 6.37% |
| 7 | $ 500,000.00 to $ 1,000,000.00 | 8.97% |
| 8 | $ 1,000,000.00 and over | 10.75% |
Married filing separately – Progressive Tax Brackets (2024)
Marginal income tax brackets for Married filing separately filers in New Jersey for 2024. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 20,000.00 | 1.4% |
| 2 | $ 20,000.00 to $ 35,000.00 | 1.75% |
| 3 | $ 35,000.00 to $ 40,000.00 | 3.5% |
| 4 | $ 40,000.00 to $ 75,000.00 | 5.53% |
| 5 | $ 75,000.00 to $ 500,000.00 | 6.37% |
| 6 | $ 500,000.00 to $ 1,000,000.00 | 8.97% |
| 7 | $ 1,000,000.00 and over | 10.75% |
Head of household – Progressive Tax Brackets (2024)
Marginal income tax brackets for Head of household filers in New Jersey for 2024. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 20,000.00 | 1.4% |
| 2 | $ 20,000.00 to $ 50,000.00 | 1.75% |
| 3 | $ 50,000.00 to $ 70,000.00 | 2.45% |
| 4 | $ 70,000.00 to $ 80,000.00 | 3.5% |
| 5 | $ 80,000.00 to $ 150,000.00 | 5.53% |
| 6 | $ 150,000.00 to $ 500,000.00 | 6.37% |
| 7 | $ 500,000.00 to $ 1,000,000.00 | 8.97% |
| 8 | $ 1,000,000.00 and over | 10.75% |
Widowed – Progressive Tax Brackets (2024)
Marginal income tax brackets for Widowed filers in New Jersey for 2024. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 20,000.00 | 1.4% |
| 2 | $ 20,000.00 to $ 50,000.00 | 1.75% |
| 3 | $ 50,000.00 to $ 70,000.00 | 2.45% |
| 4 | $ 70,000.00 to $ 80,000.00 | 3.5% |
| 5 | $ 80,000.00 to $ 150,000.00 | 5.53% |
| 6 | $ 150,000.00 to $ 500,000.00 | 6.37% |
| 7 | $ 500,000.00 to $ 1,000,000.00 | 8.97% |
| 8 | $ 1,000,000.00 and over | 10.75% |
New Jersey Standard Deduction(2024)
State-level standard deduction amounts for each filing status.
| Filing Status | Amount |
|---|---|
| Single | $0 |
| Married filing jointly | $0 |
| Married filing separately | $0 |
| Head of household | $0 |
| Widowed | $0 |
New Jersey Payroll Taxes(2024)
Payroll taxes set at the state level, separate from federal FICA.
| Tax | Rate | Wage Cap |
|---|---|---|
| Unemployment Insurance Tax | 0.3825% | $41,100 |
| Temporary Disability Insurance (TDI) | 0% | No cap |
New Jersey Tax Tables for Related Years
These related years are often reviewed together for comparing bracket changes, deductions and New Jersey updates:
Frequently Asked Questions
How do I adjust my NJ withholding?
Submit an updated Form NJ-W4 to your employer to increase or decrease state tax withholding.
Does New Jersey tax stock options?
Yes—stock options are taxed as ordinary income when exercised if granted for work performed in New Jersey.
Are child care expenses deductible?
Yes—New Jersey offers a Child and Dependent Care Credit up to 50% of the federal credit for eligible filers.
Can I e-file my NJ return?
Yes—New Jersey supports electronic filing via approved software or the state e-file portal.
Does New Jersey tax municipal bond interest?
Interest on New Jersey municipal bonds is exempt; interest on out-of-state bonds is taxable.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.