2025 New Jersey Income Tax Brackets & Rates
Federal and state tax brackets, capital gains rates, and corporate tax rates for New Jersey in tax year 2025.
Federal Income Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $11,925 | 10.00% |
| $11,925 | $48,475 | 12.00% |
| $48,475 | $103,350 | 22.00% |
| $103,350 | $197,300 | 24.00% |
| $197,300 | $250,525 | 32.00% |
| $250,525 | $626,350 | 35.00% |
| $626,350 | ∞ | 37.00% |
New Jersey State Income Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $20,000 | 1.40% |
| $20,000 | $35,000 | 1.75% |
| $35,000 | $40,000 | 3.50% |
| $40,000 | $75,000 | 5.53% |
| $75,000 | $500,000 | 6.37% |
| $500,000 | $1,000,000 | 8.97% |
| $1,000,000 | ∞ | 10.75% |
Federal Capital Gains Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $48,350 | 0.00% |
| $48,350 | $533,400 | 15.00% |
| $533,400 | ∞ | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 11.50%
- Federal Standard Deduction (Single)
- $15,750
Sources & Trust
Every figure above is traceable to a published source. Each source is rated by what published it, not by how confident we feel about it.
Federal (United States) — 2025
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
4 sources— show— hide
Cited for Rate brackets · confirmed
Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed.
Cited for Rate brackets, Standard deduction, Capital gains · confirmed
Section 2.15(1): 2025 standard deduction for unmarried individuals = $15,000 (pre-OBBBA)
Cited for Standard deduction, Corporate rate · confirmed
Section 3.01: removes Rev. Proc. 2024-40 §2.15(1); restates 2025 amount as $15,750 under OBBBA §70102
Cited for Corporate rate · confirmed
Official U.S. Code text: flat 21% corporate rate under §11(b)
How we rate sources — tiers are derived from what published the document, not from our confidence in it.
New Jersey — 2025
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
8 sources— show— hide
Cited for Rate brackets · confirmed
Official NJ Division of Taxation Tax Rate Schedules, Table A (Single/MFS) — fetched and read directly; values identical to repo entry
Cited for Rate brackets · confirmed
Official landing page confirming these are the current-year schedules
Cited for Capital gains · confirmed
Official NJ Division of Taxation 'Income Tax – Capital Gains' guidance, fetched directly
Cited for Corporate rate · confirmed
Official NJ Division of Taxation Corporate Transit Fee page: 2.5% rate, >$10M threshold, 2024-2028 effective period
Cited for Corporate rate · confirmed
Official NJ Division of Taxation Corporation Business Tax overview confirming base 9% rate (tiered down to 7.5%/6.5% for smaller net income)
Cited for Corporate rate · confirmed
Official NJ Division of Taxation 'New Jersey Tax Updates' presentation (dated 10/22/2025), slide 57: '9% CBT Tax + 2.5% Corporate Transit Fee = 11.5% Total Tax x Taxable Net Income'
Cited for Standard deduction · confirmed
Official NJ Division of Taxation 'Income Tax – Exemptions' page: $1,000 regular personal exemption plus additional exemptions
- Research On 2026 Corporate Tax Rates Shows Nj Retains Highest In Usnjbia.orgTier 3 · Expert secondary
Cited for Corporate rate · confirmed
Corroborating aggregator (NJBIA) confirming NJ's 11.5% combined rate is the nation's highest — corroboration only
How we rate sources — tiers are derived from what published the document, not from our confidence in it.