Gross Income Tax
Beginning with tax year 2018, there is a new tax rate of 10.75 percent on income over five million dollars.
- Beginning as soon as possible, but no later than September 1, 2018, for the remainder of the year the withholding rate on income over five million dollars is 15.6 percent.*
- Beginning January 1, 2019, the withholding rate on income over five million dollars is 11.8 percent.
*The increased withholding rate of 15.6 percent allows taxpayers affected by the rate increase to “catch up” on their withholdings for the year since the new tax rate is retroactive to January 1. Please review the GIT-8, Estimating Income Taxes to see if you need to make estimated payments.
If your New Jersey taxable income is less than $100,000, you can use the New Jersey Tax Table or New Jersey Rate Schedules. When using the tax table, use the correct column.
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.
Tax Rate for Nonresident Composite Return (Form NJ-1080C)
Information on 2017 Returns
Instruction booklet for employers, payors of pension and annuity income and payors of gambling winnings.
Supplemental withholding tables for employers, payors of pension and annuity income and payors of gambling winnings.
Unemployment Insurance, Disability Insurance, Workforce Development/Supplemental Workforce Funds, Healthcare Subsidy Fund, Family Leave Insurance.