2026 Tax Tables
New Jersey uses one of five rate tables (A, B, C, D, E) selected on the NJ-W4 form. The rate table selection overrides the W-2 filing status — an employee who elects Rate C on their NJ-W4 is withheld against that schedule regardless of marital status. Rates top out at 11.8% on income over $1,000,000.
Calculate New JerseyWithholding →State Tax Rate
1.5% – 11.8% progressive (5 tables)
State W-4 Form
NJ-W4
Tax Year
2026
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Rate A for single or married-filing-separate; Rate B for married joint / HoH with single income; Rate C for married joint where both spouses work; Rates D and E are optional higher-withholding elections. The employee chooses on NJ-W4 Line 3.
We use 10.75% as the supplemental flat rate — the top of Rate Table C. Employers may alternatively aggregate supplemental wages with regular wages and withhold at the combined rate.
No. New Jersey employees also pay State Unemployment Insurance, State Disability Insurance, and Family Leave Insurance as payroll deductions (~0.6%–1.0% combined, rates change annually). These are separate from state income tax.
No. The NJ withholding rate tables have been unchanged since October 2020. The NJ-WT September 2025 publication confirms the tables still apply in 2026.