Tax Rates
Gross Income Tax
There was no change in the New Jersey gross income tax rates for tax year 2008.
For tax year 2009 the New Jersey gross income tax rates increased for taxpayers with taxable income in excess of $400,000 as follows: 8% on income over $400,000 but not over $500,000; 10.25% on income over $500,000 but not over $1,000,000; and 10.75% on income over $1,000,000.
For tax year 2010 the gross income tax rates will revert to the rates for tax year 2008.
If your New Jersey taxable income is less than $100,000, you may use the New Jersey Tax Table or New Jersey Rate Schedules. When using the tax table, be sure to use the correct column.
Tax Rate Schedules (2008 Returns)
You must use the New Jersey Tax Rate Schedules if your New Jersey taxable income is $100,000 or more. Use the correct schedule for your filing status.
NJ-WT (January 1, 2009)
Instruction booklet for employers, payors of pension and annuity income and payors of gambling winnings.
Supplemental NJ-WT
Supplemental withholding tables.
UI/DI
Unemployment Insurance, Disability Insurance, Workforce Development/Supplemental Workforce Funds, Healthcare Subsidy Fund
Contribution rates
There was no change in the New Jersey gross income tax rates for tax year 2008.
For tax year 2009 the New Jersey gross income tax rates increased for taxpayers with taxable income in excess of $400,000 as follows: 8% on income over $400,000 but not over $500,000; 10.25% on income over $500,000 but not over $1,000,000; and 10.75% on income over $1,000,000.
For tax year 2010 the gross income tax rates will revert to the rates for tax year 2008.
- Notice To Employers - New Withholding Rates Effective October 1, 2009
- Withholding Rate Tables - Effective on or after October 1, 2009
- Withholding Rate Tables - Effective on or after January 1, 2010
If your New Jersey taxable income is less than $100,000, you may use the New Jersey Tax Table or New Jersey Rate Schedules. When using the tax table, be sure to use the correct column.
Tax Rate Schedules (2008 Returns)
You must use the New Jersey Tax Rate Schedules if your New Jersey taxable income is $100,000 or more. Use the correct schedule for your filing status.
NJ-WT (January 1, 2009)
Instruction booklet for employers, payors of pension and annuity income and payors of gambling winnings.
Supplemental NJ-WT
Supplemental withholding tables.
UI/DI
Unemployment Insurance, Disability Insurance, Workforce Development/Supplemental Workforce Funds, Healthcare Subsidy Fund
Contribution rates
Treasury: