2026 New Jersey Income Tax Brackets & Rates
Federal and state tax brackets, capital gains rates, and corporate tax rates for New Jersey in tax year 2026.
Federal Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $12,400 | 10.00% |
| $12,400 | $50,400 | 12.00% |
| $50,400 | $105,700 | 22.00% |
| $105,700 | $201,775 | 24.00% |
| $201,775 | $256,225 | 32.00% |
| $256,225 | $640,600 | 35.00% |
| $640,600 | ∞ | 37.00% |
New Jersey State Income Tax Brackets (2026)
| 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 (2026)
| From | To | Rate |
|---|---|---|
| $0 | $49,450 | 0.00% |
| $49,450 | $545,500 | 15.00% |
| $545,500 | ∞ | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 11.50%
- Federal Standard Deduction (Single)
- $16,100
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) — 2026
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
3 sources— show— hide
Cited for Rate brackets, Standard deduction, Capital gains, Corporate rate · confirmed
Section 4.14(1) table, page 18 of the PDF
- Irs Releases Tax Inflation Adjustments For Tax Year 2026 Including…irs.govTier 1 · Primary authority
Cited for Rate brackets, Standard deduction · confirmed
Press release states $16,100 directly
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 — 2026
ProvisionalValues verified2026 state values currently carry forward 2025 structures/rates unless separately updated.
- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
7 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 Capital gains · confirmed
Official NJ Division of Taxation presentation, slide 18: 'P.L. 2025, c.67 Exempts capital gains on qualified small business stock... Beginning Tax Year 2026'
Cited for Corporate rate · confirmed
Official page confirming transit fee effective through 12/31/2028
Cited for Standard deduction · confirmed
Official NJ Division of Taxation exemptions page
Cited for Rate brackets · confirmed
Official NJ Legislature FY2026-2027 budget tax revenue analysis — no individual bracket-rate change described
- Research On 2026 Corporate Tax Rates Shows Nj Retains Highest In Usnjbia.orgTier 3 · Expert secondary
Cited for Corporate rate · confirmed
Aggregator/trade-association corroboration that NJ's 11.5% combined rate is the nation's highest for 2026 — corroboration only
Cited for Rate brackets · confirmed
Aggregator showing identical 2026 NJ brackets/rates to 2025 — corroboration only
How we rate sources — tiers are derived from what published the document, not from our confidence in it.