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Progressive Tax

New Jersey Tax Guide

10.75%top marginal rate

New Jersey has the highest property taxes in the nation and one of the highest income tax rates at 10.75%. Combined with sales tax and an estate tax, New Jersey consistently ranks as the highest or second-highest overall tax burden state in the country.

New Jersey Tax at a Glance

Income Tax

10.75%

Top marginal rate

Sales Tax

6.625%

State-level rate

Property Tax

2.49%

126% above the national average

Estate Tax

Yes

State-level estate/inheritance tax

How New Jersey Compares to the National Average

Top Income Tax Rate10.75%
0%National avg: 4.6%
State Sales Tax6.625%
0%National avg: 5.1%
Median Property Tax2.49%
0%National avg: 1.1%
NJ

Notable Tax Facts

  • Highest effective property tax rates in the entire nation at ~2.49%
  • Top income tax rate of 10.75% on income over $1 million
  • Has an estate tax with a $2 million exemption (eliminated inheritance tax in 2018)
  • Annual property tax bills averaging over $9,000 are common
  • Many NJ residents pay more in property taxes than in state income taxes

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New Jersey Tax FAQ

Why are New Jersey property taxes the highest in the nation?

New Jersey's fragmented local government system, with 564 municipalities and 600+ school districts, creates high administrative overhead. Strong school funding mandates and public employee pension/benefit costs drive property taxes up.

What is New Jersey's income tax rate?

New Jersey has a progressive income tax with rates from 1.4% to 10.75%. The top rate of 10.75% applies to income over $1 million.

Does New Jersey have an estate tax?

Yes. New Jersey has an estate tax with a $2 million exemption. The state eliminated its inheritance tax in 2018 but kept the estate tax.

Does New Jersey tax retirement income?

New Jersey does not tax Social Security benefits. Retirement income exclusions are available for residents over 62 with income under certain thresholds.

Compare With Other States

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Browse All 50 State Tax Guides

Educational content, not tax advice. Tax rates are approximate and subject to change. Consult a qualified CPA or tax professional for advice specific to your situation. Data reflects widely-known public information as of early 2026.