Self-Employment Tax for New Jersey (2026)
New Jersey (NJ) Key Facts
Federal S E Tax Rate
15.3%
State Income Tax Rate
10.75%
Combined S E + State Rate
26.1%
S E Tax Components
12.4% Social Security + 2.9% Medicare
How This Calculator Works in New Jersey
This calculator estimates your total self-employment tax in New Jersey, including the federal 15.3% SE tax and New Jersey's state income tax. Enter your net SE income to see your liability.
New Jersey Overview
Self-employed workers in New Jersey pay the federal 15.3% SE tax plus state income tax at up to 10.75%, for a combined burden of approximately 26.1%. Self-employed workers in NJ must pay both state income tax and make SDI/FLI contributions. NJ also has a transit tax.
How New Jersey Compares
New Jersey's combined SE burden of 26.1% compares to New York at 26.2% and Pennsylvania at 18.4%. State income tax creates meaningful differences between states.
| State | Top Rate | Notes |
|---|---|---|
| New York | 10.9% | New York has a state income tax on SE income rate of 10.9%. |
| Pennsylvania | 3.07% | Pennsylvania has a state income tax on SE income rate of 3.07%. |
| Delaware | 6.6% | Delaware has a state income tax on SE income rate of 6.6%. |
New Jersey's state income tax on SE income rate of 10.75% compares to a national average of approximately 5.04%. This is above the national average.
Tips for New Jersey Residents
- 1Federal self-employment tax is 15.3% (12.4% Social Security + 2.9% Medicare) regardless of state.
- 2New Jersey adds state income tax at up to 10.75% on self-employment income, for a combined rate of about 26.1%.
- 3Self-employed workers in NJ must pay both state income tax and make SDI/FLI contributions. NJ also has a transit tax.
- 4Deduct half of your SE tax on your federal return and track all business expenses to minimize net self-employment income.
- 5Consider whether an S-Corp election could reduce your SE tax burden if your net income exceeds $50,000-$60,000.