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Governor Phil Murphy • Lt. Governor Tahesha Way

Division of Taxation

Commuter Transportation Benefit Limits

The adjusted limit for employer-provided commuter transportation benefits excludable by an employee for New Jersey Gross Income Tax purposes is updated yearly for inflation so that the taxable year limit is equal to 12 times the adjusted federal monthly limit.

Employers shall include in an employee's gross wages on a W-2 or other written information statement the amount of commuter transportation benefits paid in the taxable year exceeding the amount listed in the chart on this page..

See, also, Technical Bulletin TB-24R

Applicable Laws and Rules

N.J.S.A. 54A:6-23, N.J.S.A. 54A:7-2, N.J.A.C. 18:35-7.8
Year Gross Income Tax
2025 $3,900
2024 $3,780
2023 $3,600
2022 $3,360
2021 $3,240
2020 $3,240
2019 $3,180
2018 $3,120
2017 $3,060
2016 $3,060
2015 $3,000

Last Updated: Wednesday, 04/02/25