2025 New Jersey State Tax Deadlines
New Jersey Individual income tax filing deadlines and extensions for 2025.
If you are a resident or have been involved in business operations within New Jersey, you might be required to file New Jersey State taxes. New Jersey has a progressive income tax system with rates ranging from 1.4% to 10.75%, making it one of the higher-tax states in the nation. This comprehensive guide outlines the key tax deadlines and considerations applicable to New Jersey in 2025.
New Jersey business tax deadlines for 2025
Corporate Business Tax deadlines and requirements
C Corporations in New Jersey must file and pay Corporate Business Tax by May 15, 2026.
Filing requirements include:
- Complete Form CBT-100 (New Jersey Corporation Business Tax Return)
- File online with the Division of Taxation's online services
- File by mail must be postmarked by the due date
- Payment must be made by May 15, 2026
Extension to file Corporate Business Tax in New Jersey for 2025
The Extension Deadline for New Jersey Corporate business tax returns is November 15, 2026. New Jersey grants a six-month extension for filing Corporate business tax returns. This is an extension to FILE, not an extension to PAY—payment is still due May 15, 2026.
S Corporations and Partnerships
New Jersey S Corporation and Partnership tax deadlines for 2025
S Corporations and Partnerships must file in New Jersey by April 15, 2026.
Required forms and considerations:
- S Corporation returns use appropriate forms for entity type
- Partnership returns due by April 15, 2026
- File online with the Division of Taxation's online services
Extension to file S Corporation and Partnership taxes in New Jersey for 2025
The Extension Deadline for New Jersey S Corporation or Partnership tax returns is September 15, 2026. New Jersey automatically grants a five-month extension on filing Partnership income tax returns. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2026.
New Jersey Individual tax considerations for 2025
Filing requirements and income thresholds
Individuals in New Jersey must file a State income tax return if their income exceeds certain thresholds based on filing status and age.
Filing requirements vary by:
- Gross income levels
- Filing status (single, married filing jointly, etc.)
- Residency status (resident, part-year resident, nonresident)
- Age (additional considerations for seniors)
Estimated tax deadline for New Jersey 2025
Estimated tax payments are due:
- April 15, 2025
- June 16, 2025
- September 15, 2025
- January 15, 2026
Individual tax deadline for New Jersey 2025
You must file and pay Individual Income Taxes in New Jersey by April 15, 2026. New Jersey accepts electronic filing through the Division of Taxation's online services, providing faster processing and direct deposit options for refunds.
Available forms include:
- Form NJ-1040 – Resident Income Tax Return
- Form NJ-1040-ES – Estimated Tax Payment Voucher
Extension to file taxes in New Jersey for 2025
The Extension Deadline is October 15, 2026, to file your New Jersey Individual Income tax return. New Jersey automatically grants a six-month extension on filing personal income taxes if a federal extension is filed. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2026.
What New Jersey tax professionals need to know
Several key considerations make New Jersey's tax landscape complex for 2025:
New Jersey's progressive tax system, with rates from 1.4% to 10.75% creates significant tax planning opportunities. The state offers various deductions and credits that can substantially reduce tax liability for qualifying taxpayers.
Tax System Modernization & Online Filing Downtime
- Existing tax system: Temporarily unavailable for filing April 26, 2025, through May 13, 2025.
- New NJ Tax Portal: Becomes operational May 14, 2025. Businesses/filers set up accounts at that time.
- Automatic 30-day extension for all returns and payments due May 1 – May 30, 2025, for Phase 1 taxes (including sales and use tax); no penalty or interest applied for these periods. For example, a May 20 due date gets moved to June 20.
Real Property Transfer Fee Increases (Mansion Tax)
- Effective July 10, 2025, property transfer taxes and fees increase for sales over $2,000,000, with graduated rate brackets as described:
- $1M–$2M: 1.0% (unchanged)
- Over $2M–$2.5M: 2%
- Over $2.5M–$3M: 2.5%
- Over $3M–$3.5M: 3%
- Over $3.5M: 3.5%
- These apply to both the “mansion tax” (Supplemental Realty Transfer Fee) and Controlling Interest Transfer Tax (CITT).
Agricultural Provisions, Inheritance Tax, and Other Unique Features
- Farmers: If at least two-thirds of your gross income is from farming, you may pay all estimated tax by January 15, 2026, or file your returns by March 1, 2026, with full payment, allowing you to skip estimates.
- Inheritance tax remains: No estate tax has been in effect since January 1, 2018; however, inheritance tax may still apply based on the beneficiary.
- No local sales tax: The state sales tax is 6.625%, with no additional local charges.
High-income taxpayer considerations
New Jersey's high tax rates create special considerations:
- The top marginal rate of 10.75% the highest in the nation
- Millionaire's tax provisions for very high earners
- SALT deduction limitations may affect high-income taxpayers
New Jersey tax planning opportunities
Available deductions and credits
New Jersey offers various tax benefits:
- Property tax deduction for homeowners
- Earned Income Tax Credit for qualifying low-income taxpayers
- Pension and retirement income exclusions for seniors
- Child and dependent care credit
Residency planning
Given New Jersey's high tax rates, residency planning becomes crucial:
- Clear documentation of domicile is vital for part-year residents
- Multi-state tax planning for border area residents
- Retirement location planning considerations
Business incentive programs
New Jersey offers various business incentives that may affect tax obligations:
- Economic development authority programs
- Opportunity zone benefits
- Historic preservation credits
Sources
Don't miss State tax deadlines – Join Instead
State tax deadlines are approaching fast. While you're scrambling to gather documents and figure out complex deductions, you could be missing thousands in potential savings.
Instead's AI-driven platform does the heavy lifting for you—automatically identifying tax strategies, monitoring your accounts for savings opportunities, and ensuring you claim every deduction to which you're entitled. No more guesswork, no more missed opportunities.
The material discussed on this page is meant for general illustration and/or informational purposes only and is not to be construed as investment, tax, or legal advice. You must exercise your own independent professional judgment, recognizing that advice should not be based on unreasonable factual or legal assumptions or unreasonably rely upon representations of the client or others. Further, any advice you provide in connection with tax return preparation must comply in full with the requirements of IRS Circular 230.
Please note that if any due date falls on a federal or state holiday or weekend, it may be adjusted to the next business day. Always verify current deadlines with the appropriate tax professional and authorities.
Looking for a different year?
.png){kind=small}