New Jersey capital gains tax, 2026
New Jersey taxes capital gains as ordinary income, at rates from 1.4% to 10.75%. On a $100,000 long-term gain, a single filer with $80,000 of other income pays $6,370 of New Jersey tax, on top of $15,000 federal.
Questions
Does New Jersey tax capital gains?
Yes, as ordinary income, at the same rates as wages and other income: 1.4% to 10.75%.
Is there a lower New Jersey rate for long-term gains?
No. New Jersey taxes long-term and short-term gains alike; only the federal tax distinguishes them.
State brackets for 2026 from the Tax Foundation; federal rates from IRS Rev. Proc. 2025-32. See every state. Estimates, not tax advice.
Updated: