TaxWrenTaxes for New Jersey freelancers in 2026
Single filers get a personal exemption of $1,000.
On $85,000 of 1099 profit, a single filer owes about $2,842 in New Jersey income tax on top of $17,800 in federal taxes. That ranks 32nd lowest of 51 (50 states and DC), $113 more than the median state.
Among its neighbors, Pennsylvania would tax the same income less, while New York and Delaware would tax it more.
Some New Jersey localities levy their own payroll, wage or investment income taxes, which are not included in these estimates.
New Jersey income tax brackets for 2026
| Rate | Single: taxable income over | Married jointly: over |
|---|---|---|
| 1.4% | $0 | $0 |
| 1.75% | $20,000 | $20,000 |
| 3.5% | $35,000 | — |
| 5.53% | $40,000 | — |
| 6.37% | $75,000 | — |
| 8.97% | $500,000 | — |
| 10.75% | $1,000,000 | — |
Married couples filing jointly use a separate schedule: 1.4% over $0, 1.75% over $20,000, 2.45% over $50,000, 3.5% over $70,000, 5.53% over $80,000, 6.37% over $150,000, 8.97% over $500,000, 10.75% over $1,000,000.
New Jersey vs. neighboring states
Tax on $85,000 of 1099 profit for a single filer in 2026. The median across all 50 states and DC is $2,729 of state income tax.
| State | State tax | Total tax | Take-home |
|---|---|---|---|
| New Jersey | $2,842 | $20,642 | $64,358 |
| Delaware | $3,873 | $21,673 | $63,327 |
| New York | $3,669 | $21,469 | $63,531 |
| Pennsylvania | $2,425 | $20,225 | $64,775 |
How New Jersey taxes changed
New Jersey's rates and deductions did not change for 2026. State tax on $85,000 of 1099 profit is unchanged at $2,842.
| 2025 | 2026 | |
|---|---|---|
| Top income tax rate | 10.75% | 10.75% |
| Standard deduction (single) | — | — |
| State tax on $85,000 of 1099 profit | $2,842 | $2,842 |
| Take-home on a $75,000 salary | $58,718 | $58,997 |
Each year uses that year's federal and New Jersey rules, so the take-home row also reflects federal changes. Federal changes · All data updates
Sources: New Jersey revenue department, Tax Foundation, State Individual Income Tax Rates and Brackets, IRS Rev. Proc. 2025-32. See our methodology.
New Jersey 1099 tax FAQ
Does New Jersey have a state income tax?
New Jersey has a graduated income tax with 7 rates from 1.4% to 10.75%; the top rate starts at $1,000,000 of taxable income for single filers.
How much should a freelancer in New Jersey set aside for taxes?
A single filer with $85,000 of 1099 profit and no other income should set aside about 24% of every payment in 2026: $12,010 self-employment tax, $5,790 federal income tax and $2,842 New Jersey income tax. Use the calculator for your own income, expenses and filing status.
What is the top New Jersey income tax rate in 2026?
10.75%. New Jersey has a graduated income tax with 7 rates from 1.4% to 10.75%; the top rate starts at $1,000,000 of taxable income for single filers.
Do I need to make estimated tax payments to New Jersey?
Generally yes, if you expect to owe state tax that is not covered by withholding. New Jersey sets its own thresholds and due dates; check the New Jersey revenue department's estimated payment rules.