State Income Tax
New Jersey imposes a state income tax using a graduated tax structure with 7 brackets ranging from 1.4% to 10.75%. The filing deadline is 2026-04-15. Social Security benefits are exempt from New Jersey state income tax. Retirement income is generally taxable. Pension exclusion up to $100,000 for MFJ earning $100k or less.
Retirement Income Details
Pension exclusion up to $100,000 for MFJ earning $100k or less.
Does New Jersey have a state income tax?
Yes. New Jersey has a state income tax with a graduated structure ranging from 1.4% to 10.75% across 7 brackets.
What is the New Jersey income tax rate?
New Jersey has a graduated income tax with 7 brackets. The lowest rate is 1.4% and the highest rate is 10.75%.
Is Social Security taxed in New Jersey?
No. New Jersey does not tax Social Security benefits, which can be significant for retirees living on fixed incomes.
Is retirement income taxed in New Jersey?
Yes. New Jersey generally taxes retirement income. Pension exclusion up to $100,000 for MFJ earning $100k or less.
When is the New Jersey income tax filing deadline?
The New Jersey state income tax filing deadline is 2026-04-15. You can file and pay through the official New Jersey Department of Revenue portal.
What is the standard deduction in New Jersey?
New Jersey's standard deduction is not available for single filers. A personal exemption of $1,000 (single) may also apply.
How does New Jersey income tax compare to neighboring states?
New Jersey's top rate of 10.75% is among the higher state income tax rates nationally. Use the comparison table above to see how neighboring states compare.
Official Payment Portal
New Jersey Department of Revenue
Last verified: 2026-03-31 · Always consult a tax professional before making financial decisions.