New Jersey Capital Gains Calculator

Calculate your federal and New Jersey capital gains tax liability

2025

Calculate Your
New Jersey Capital Gains Tax

New Jersey taxes capital gains as ordinary income at rates up to 10.75%. The state does not allow for the carryover of capital losses.

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New Jersey Capital Gains Tax Highlights

Top rate 10.75%
Taxes as ordinary income
No capital loss carryovers
y

Enter Your Investment Details

Calculate your capital gains tax for New Jersey

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📊 Enter your annual taxable income before including this capital gain. This determines your capital gains tax bracket.

📊 Choose your investment holding period

Calculator optimized for New Jersey tax rates

Tax Calculation Results

Your capital gain is: $0.00
Estimated capital gains tax: $0.00
Federal Tax: $0.00
New Jersey Tax: $0.00
Net Proceeds After Tax: $0.00
Effective Tax Rate: 0.00%
Disclaimer: Estimate excludes NII taxes, deductions, credits, and losses. Consult a tax advisor.

How New Jersey Taxes Capital Gains

New Jersey taxes capital gains as ordinary income at rates up to 10.75%. The state does not allow for the carryover of capital losses.

2025 Tax Brackets

0% Rate (Single): Up to $48,350
15% Rate (Single): $48,351 - $533,400
20% Rate (Single): Over $533,400

New Jersey Tax Details

Tax Rate Structure

Top Rate: 10.75%

Capital gains are taxed as ordinary income using progressive tax brackets.

Key Requirements

Filing Required: If gain exceeds threshold
State Due Date: April 15

New Jersey Tax Strategies

  • • Consider timing of asset sales for tax efficiency
  • • Coordinate with federal capital gains strategies
  • • Review loss harvesting opportunities

• Consult with New Jersey tax professional for complex situations

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Real Estate in New Jersey

Real estate capital gains in New Jersey are subject to both federal and state tax considerations:

New Jersey Real Estate Tax Rate

Real estate capital gains in New Jersey are taxed as ordinary income up to 10.8%.

Primary Residence

Federal Rules

Federal Exclusion: $250K/$500K
Holding Period: 2 of 5 years

New Jersey State Rules

State tax applies to gain above federal exclusion

Must file state return if gain exceeds exclusion

Additional Requirements:
  • • Follows federal IRC Section 121.

Investment Property

Tax Deferral Strategies

1031 Like-Kind Exchanges

Defer federal taxes on investment property exchanges

1031 Conformity: ✓ Yes
Bonus Depreciation: ✓ Allowed

Transfer Costs

Transfer Tax

State Rate: Tiered rates from 0.4% up to 1.21% plus additional fees.
Paid By: seller
Local Variations:
  • • Includes a 1% "Mansion Tax" on transfers over $1 million.
Available Exemptions:
  • • Certain low-value transfers
  • • Sheriff's sales.

Recording Fees

Deed Recording: $40 for the first page, $10 for each additional page.
Mortgage Recording: $30 for the first page, $10 for each additional page.
Additional Fees:
  • • A $200 fee applies to certain mortgage recordings (e.g., refinances).
Special Deductions & Notes:
  • • Standard federal depreciation rules apply.

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Property Tax Exemptions

Homestead

$2K

Maximum exemption

Senior (65+)

$0K

Additional exemption

Veteran

$0K

Disabled veteran exemption

New Jersey Real Estate Specifics

Mansion Tax: 1% of total consideration (over $1000K)

• New Jersey has a complex Realty Transfer Fee (RTF) that is one of the highest in the country, including a 1% mansion tax paid by the buyer.

• The ANCHOR program provides property tax relief in the form of a rebate, not an upfront exemption.

• An "Exit Tax" is essentially a prepayment of estimated income tax for non-residents selling property.

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New Jersey Filing Requirements

Due Dates
Annual Return: April 15
Extension: October 15
Quarterly Est.:
January 15
April 15
June 15
September 15
Required Forms
  • • Form NJ-1040
  • • Capital gains schedule
  • • Federal Form 8949 & Schedule D
Payment Options
  • • Online payment portal
  • • Electronic funds transfer
  • • Check or money order

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Compare New Jersey to Other States

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© 2025 CapitalGainsTaxCalculator.us - For informational purposes only. Consult a tax professional for advice.