New Jersey Division of Taxation, quoted verbatim
Capital gains tax in New Jersey
What New Jersey Division of Taxation publishes about each capital gains question, quoted from its own page and dated: 2 of 6 questions answered on the pages read here, the rest recorded as absences naming the page that was read.
- answers quoted word for word
- 2
- questions the guidance does not answer
- 4
- the day these pages were read
- 2026-09-11
Where this jurisdiction stands
Taxes every capital gain of a resident, with a short list of exempt obligations
Every question, as New Jersey Division of Taxation states it
| The question | What the authority says | Source |
|---|---|---|
| The rate on a long-term gain | If you are a New Jersey resident, all of your capital gains, except gains from the sale of exempt obligations, are subject to tax. | New Jersey Division of Taxation - Capital Gains read September 2026 |
| When a gain counts as long-term | When you calculate the gain or loss from each transaction, you can deduct expenses of the sale and your basis in the property. | New Jersey Division of Taxation - Capital Gains read September 2026 |
| Selling your main home | New Jersey Division of Taxation does not publish this on the page read here (New Jersey Division of Taxation - Capital Gains, read September 2026). This page sets out how a resident calculates a gain and which obligations are exempt; it does not publish a main-home rule on this page. | New Jersey Division of Taxation - Capital Gains read September 2026 |
| Deferring the gain on an investment property | New Jersey Division of Taxation does not publish this on the page read here (New Jersey Division of Taxation - Capital Gains, read September 2026). No like-kind or Section 1031 treatment appears on this page. | New Jersey Division of Taxation - Capital Gains read September 2026 |
| Setting losses against gains | New Jersey Division of Taxation does not publish this on the page read here (New Jersey Division of Taxation - Capital Gains, read September 2026). The page describes calculating the gain or loss on each transaction but publishes no loss limit or carry-forward rule here. | New Jersey Division of Taxation - Capital Gains read September 2026 |
| The extra tax on investment income | New Jersey Division of Taxation does not publish this on the page read here (New Jersey Division of Taxation - Capital Gains, read September 2026). New Jersey levies no separate surtax on investment income and this page names none. | New Jersey Division of Taxation - Capital Gains read September 2026 |
An absence here means we have no quotation, never that the gain is untaxed.
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New Jersey: 2 capital gains treatments quoted verbatim from the authority's own page and 4 recorded absences (Capital Gains Tax HQ US Capital Gains Tax Record).
Cite as: "Capital Gains Tax HQ US Capital Gains Tax Record: New Jersey", updated 2026-09-11, https://capitalgainstaxhq.com/tax/new-jersey/.
Download the New Jersey table (CSV), free to reuse with citation.