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New Jersey Personal Income Tax Laws
Explanation of Chart and More Information on Personal Income Tax Laws
| Code Section | 54A:1, et seq. |
| Who is Required to File | Individuals, estates and trusts, residents and nonresident taxed on gross income; Nonresidents are only taxed on income derived from New Jersey sources; Partnerships and associations are not taxable; Local taxes may be required |
| Rate | First $20,000, 1.4%; Next $30,000, 1.75%; Next $20,000, 2.45%; Next $10,000, 3.5%; Next $70,000, 5.525%; Over $150,000, 6.37% |
| Federal Income Tax Deductible | No |
| Federal Income Used as Basis | No |
Note: State laws are constantly changing -- contact an attorney or conduct your own legal research to verify the state law(s) you are researching.
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- Official State Codes - Links to the official online statutes (laws) in all 50 states and DC.
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