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How to Calculate 2025 New Jersey State Income Tax by Using State Income Tax Table

1. Find your income exemptions

2. Find your pretax deductions, including 401K, flexible account contributions ...

3. Find your gross income

4. Check the 2025 New Jersey state tax rate and the rules to calculate state income tax

5. Calculate your state income tax step by step

6. If you want to simplify payroll tax calculations, you can download ezPaycheck payroll software, which can calculate federal tax, state tax, Medicare tax, Social Security Tax and other taxes for you automatically. You can try it free for 30 days, with no obligation and no credt card needed.

Learn more about the in house payroll tax solution for New Jersey small businesses here.
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New Jersey State Tax Tables

Tax rate used in calculating New Jersey state tax for year 2025

State Abbreviation:

NJ

State Tax Withholding State Code:

34

Acceptable Exemption Form:

NJ-W4

Basis For Withholding:

State or Federal Exemptions

Acceptable Exemption Data:

S, M, C, D, E /Number of Exemptions

TSP Deferred:

No

Non-Federal 401(k) Deferred:

Yes

Special Coding:

Determine the Total Number Of Allowances Claimed field as follows:

First Position -

If Item 3 of the NJ-W4 Contains:      

Enter:

A                                                                                               

S

B                                                                                               

M

C                                                                                              

C

D                                                                                               

D

E                                                                                               

E

If Item 3 of the NJ-W4 is Blank
and if the Status on Line 2 Is:                                                                                 

Enter:

Single                                                                                       

S

Married/Civil Union
Couple Joint                                                                               

M

Married /Civil Union
Couple Separate                                                                         

S

Head of Household                                                                     

M

Surviving Spouse/Surviving
Civil Union Partner                                                                   

M

Second and Third Positions - Enter the total number of exemptions claimed in Item 4 of the NJ-W4. If less than 10, precede with a zero.

Additional Information:

If a state income tax certificate has not been processed or if a valid state exemption code is not present, the Federal exemptions will be used in the computation of state tax.




Need a Better Way to Calculate New Jersey State Income Tax Withholdings?

Click here to view the step by step guide on
How to Calculate New Jersey State Income Tax Withholdings Automatically

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  • Withholding Formula >(New Jersey Effective 2025)<
    1. Subtract the nontaxable biweekly non-Federal 401(k) contribution from the gross biweekly wages to obtain the adjusted gross biweekly wages. Note: Do not subtract the biweekly Federal Thrift Savings Plan contribution.

    2. Multiply the adjusted gross biweekly wages computed in step 1 by 26 to obtain the annual wages.

    3. Determine the exemption allowance by applying the following guideline and subtract this amount from the annual wages to compute the taxable income.
    4. Exemption Allowance = $1,000 x Number of Exemptions

    5. Apply the taxable income computed in step 3 to the following table to determine the annual New Jersey tax withholding.

    6. Tax Withholding Table
      Single or Married/Civil Union Couple- Filing Separately
      (Rate Table A)

      If the Amount of
      Taxable Income Is:

      The Amount of New Jersey
      Tax Withholding Should Be:


      Over:

      But Not
      Over:

      Of Excess
      Over:

      $          0

      $  20,000

      $      0

      plus

      1.5%

      $         0

          20,000

          35,000

           300

      plus

      2.0%

         20,000

          35,000

          40,000

           600

      plus

      3.9%

         35,000

          40,000

          75,000

           795

      plus

      6.1%

         40,000

          75,000

      >500,000<

         2,930

      plus

      7.0%

         75,000

      >500,000

        1,000,000

       32,680

      plus

      9.9%

       100,000<

      >1,000,000

        and over

       82,180

      plus

      11.8%

       1,000,000<


      Married/Civil Union Couple - Filing Jointly or Head of Household
      or
      Surviving Spouse/Surviving Civil Union Partner
      (Rate Table B)

      If the Amount of
      Taxable Income Is:

      The Amount of New Jersey
      Tax Withholding Should Be:


      Over:

      But Not
      Over:

      Of Excess
      Over:

      $          0

          20,000

      $        0

      plus

      1.5%

      $         0

          20,000

          50,000

             300

      plus

      2.0%

         20,000

          50,000

          70,000

             900

      plus

      2.7%

         50,000

          70,000

          80,000

           1,440

      plus

      3.9%

         70,000

          80,000

        150,000

           1,830

      plus

      6.1%

         80,000

        150,000

      >500,000<

           6,100

      plus

      7.0%

        150,000

      >500,000

        1,000,000

          30,600

      plus

      9.9%

        100,000<

      >1,000,000

        and over

       80,100

      plus

      11.8%

       1,000,000<


      Optional Rate Table C

      If the Amount of
      Taxable Income Is:

      The Amount of New Jersey
      Tax Withholding Should Be:


      Over:

      But Not
      Over:

      Of Excess
      Over:

      $          0

      $  20,000

      $       0

      plus

      1.5%

      $          0

          20,000

          40,000

            300

      plus

      2.3%

          20,000

          40,000

          50,000

            760

      plus

      2.8%

          40,000

          50,000

          60,000

          1,040

      plus

      3.5%

          50,000

          60,000

        150,000

          1,390

      plus

      5.6%

          60,000

        150,000

      >500,000<

          6,430

      plus

      6.6%

        150,000

      >500,000

        1,000,000

        29,530

      plus

      9.9%

        100,000<

      >1,000,000

        and over

       79,030

      plus

      11.8%

       1,000,000<


      Optional Rate Table D

      If the Amount of
      Taxable Income Is:

      The Amount of New Jersey
      Tax Withholding Should Be:


      Over:

      But Not
      Over:

      Of Excess
      Over:

      $           0

      $  20,000

      $       0

      plus

      1.5%

      $          0

           20,000

          40,000

            300

      plus

      2.7%

          20,000

           40,000

          50,000

            840

      plus

      3.4%

          40,000

           50,000

          60,000

         1,180

      plus

      4.3%

          50,000

           60,000

        150,000

         1,610

      plus

      5.6%

          60,000

         150,000

      >500,000<

         6,650

      plus

      6.5%

        150,000

      > 500,000

        1,000,000

       29,400

      plus

      9.9%

        100,000<

      >1,000,000

        and over

       78,900

      plus

      11.8%

       1,000,000<


      Optional Rate Table E

      If the Amount of
      Taxable Income Is:

      The Amount of New Jersey
      Tax Withholding Should Be:


      Over:

      But Not
      Over:

      Of Excess
      Over:

      $          0

      $   20,000

      $       0

      plus

      1.5%

      $          0

          20,000

          35,000

           300

      plus

      2.0%

          20,000

          35,000

        100,000

           600

      plus

      5.8%

         35,000

        100,000

      >500,000<

         4,370

      plus

      6.5%

        100,000

      >500,000

        1,000,000

       30,370

      plus

      9.9%

        100,000<

      >1,000,000

        and over

       79,870

      plus

      11.8%

       1,000,000<


    7. Divide the annual New Jersey tax withholding by 26 to obtain the biweekly New Jersey tax withholding.


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