New Jersey Capital Gains Tax 2026: Graduated income tax (top rate up to 10.75%)

New Jersey capital gains are modeled as Graduated income tax (top rate up to 10.75%). Use this free calculator to estimate capital gains tax in New Jersey, including federal rates, NIIT when applicable, and New Jersey's state treatment (graduated income tax (top rate up to 10.75%)).

State treatment: Graduated income tax (top rate up to 10.75%)·Official source ↗

Rates last verified: August 2026

Capital Gains Calculator

Federal · NIIT · All 50 states

2026 ratesIRS verified

Follow the three steps, save the sale, then calculate. Required fields are marked with *.

Your tax profile

These apply to every sale in this estimate.

Tax year

Filing status

State

Annual taxable income (before these gains)

Capital loss carried from prior years

What you sold

Prices and quantity for this lot. Give it a name if you will add more than one sale.

Asset type

Asset name

Buy price

Sell price

Quantity / units

Selling expenses

Repurchased within 30 days (wash-sale check)

When you bought and sold

The IRS uses these dates to decide short-term vs long-term rates.

Buy date

Sell date

Next: Save this sale to the order log, then click Calculate now. Tax results do not update until you calculate.

Order log

Sales included in this tax estimate.

Please fill in the details to see your results. Follow the three steps on the left, then save a sale here.

New Jersey capital gains tax overview

New Jersey capital gains tax planning starts with the federal rules, then layers on New Jersey's own treatment (graduated income tax (top rate up to 10.75%)). This calculator estimates both so you can see a combined effective rate before you sell stocks, crypto, real estate, or other capital assets.

Federally, short-term gains (held one year or less) are taxed as ordinary income, while long-term gains generally use 0%, 15%, or 20% preferential rates for tax years 2025 and 2026. High earners may also owe the 3.8% Net Investment Income Tax when MAGI exceeds the IRS threshold for their filing status.

New Jersey generally taxes capital gains under its graduated income-tax framework. For planning estimates we apply New Jersey's top modeled rate (graduated income tax (top rate up to 10.75%)) to taxable gains. Your actual marginal state rate may be lower depending on total New Jersey taxable income.

New Jersey figures in this model are drawn from the official source we cite for the state: https://www.nj.gov/treasury/taxation/. Confirm the current-year statute or agency page before you file — rates and special rules can change.

New Jersey is modeled with graduated income tax and a top rate up to 10.75% on taxable capital gain. That is one of the higher top rates encoded on this site.

The 10.75% figure is a planning ceiling, not a flat tax on the first dollar. New Jersey does not copy the federal 0/15/20 brackets onto the state line in this calculator.

Official source: https://www.nj.gov/treasury/taxation/.

Use the calculator above with filing status and income to stack federal long-term or short-term tax, NIIT, and New Jersey state tax. Compare nearby states from the links below, review our methodology for data sources (including New Jersey's official reference), and consult a CPA before filing. This page is educational and not tax advice.

New Jersey rate snapshot

Category	graduated
Summary	Graduated income tax (top rate up to 10.75%)
Abbreviation	NJ
Top / modeled rate	10.75%

Illustrated tax on a long-term gain

Long-term stock gain while living in New Jersey. Federal and NIIT use the same income on every state page. The New Jersey column is the only state tax that changes.

Gain	Federal	NIIT	New Jersey	Texas state tax
$50,000.00	$7,500.00	$0.00	$5,375.00	$0.00
$100,000.00	$15,000.00	$0.00	$10,750.00	$0.00
$250,000.00	$37,500.00	$4,940.00	$26,875.00	$0.00

Single filer, tax year 2026, $80,000.00 of other taxable income. Texas is the no-tax comparison. Illustration only, not your return.

Always verify rates with theNew Jersey revenue agencyand review ourmethodology. Not tax advice.

FAQ

New Jersey FAQs

How does New Jersey tax capital gains?

New Jersey generally taxes capital gains under its graduated income-tax framework (Graduated income tax (top rate up to 10.75%)). For planning we apply the top modeled rate to taxable gains; your actual New Jersey marginal rate may be lower depending on total taxable income.

Is the New Jersey amount on this calculator exact?

No. Graduated states are estimated at the top modeled rate, not a full multi-bracket state return. Federal tax and NIIT are stacked separately. Federal short-term and long-term capital gains tax, and the 3.8% Net Investment Income Tax when MAGI exceeds the IRS threshold, can still apply.

Where do New Jersey rates come from?

Our model cites https://www.nj.gov/treasury/taxation/. Use this page for a combined federal-plus-state planning estimate, then confirm with New Jersey instructions or a CPA.

Are New Jersey capital gains sourced by residency or by where the asset sits?

New Jersey generally taxes residents on worldwide income, including capital gains, under its graduated framework (Graduated income tax (top rate up to 10.75%)). Nonresidents may still owe New Jersey tax on certain sourced assets such as in-state real property. This page assumes New Jersey residency for the state line.

Is New Jersey’s top modeled capital-gains rate 10.75%?

Yes. The calculator applies graduated tax with a top rate up to 10.75% of taxable gain.

Does a long-term hold cut the New Jersey rate below 10.75%?

Not in this model. Holding period changes the federal column. The New Jersey top rate stays up to 10.75%.

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