State Reference · Tax Year 2026
New Jersey (NJ)
Graduated 1.4%–10.75%
New Jersey Division of Taxation · Main form: NJ-1040 · Due April 15, 2027
Rates & brackets
Top rate10.75% >$1M
Standard deductionN/A — uses exemptions
Personal / dependent$1,000 personal / $1,500 dep / $1,000 college dep
Filing logistics
Main formNJ-1040
Filing dueApril 15, 2027
E-file portalNJ Online Filing
AgencyNew Jersey Division of Taxation
Major credits
- NJ EITC (40% federal)
- NJ Child Tax Credit ($1,000/child <6)
- Property Tax Deduction/Credit
Sales & property tax
Sales tax6.625% state; Urban Enterprise Zones half rate
Property taxANCHOR benefit + Senior Freeze; highest median property tax in US
Preparer notes
- Pensions taxable but large retirement income exclusion (up to $100k MFJ if AGI ≤ $150k).
- NJ doesn't follow federal MFJ if only one spouse is NJ resident.
- S-corp shareholders taxed differently than federal — no §199A conformity.
Related deduction & credit lessons
Deepen state-specific credit hunting with these lessons.