Taxes in Atlantic City

Atlantic City residents navigate two real, distinct tax layers: New Jersey's genuinely progressive, graduated state income tax (7 brackets, 1.4% to 10.75% above $1 million) and Atlantic City's own genuinely elevated property tax rate (approximately 3.45% effective), the latter shaped by a distinctive casino PILOT program set to expire at the end of 2026.

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New Jersey's Real, Graduated State Income Tax

New Jersey levies a genuinely progressive state income tax running 7 brackets from 1.4% up to 10.75% on income above $1 million -- a structurally different system from the flat-tax states covered elsewhere in this project. Movers should confirm current, specific bracket thresholds and any applicable deductions directly with the New Jersey Division of Taxation for their own income level, since the effective rate paid depends substantially on actual income rather than one single statewide figure.

Atlantic City's Own Elevated Property Tax, Explained

As detailed in full on the property-taxes topic page, Atlantic City's own median effective property tax rate runs approximately 3.45% -- above even New Jersey's already-highest-in-the-nation statewide average -- shaped in real, structural part by the casino PILOT program, which excludes the city's nine casinos from the ordinary ratable base and calculates their tax contribution from gross gaming revenue instead.

No Local Wage or Earned-Income Tax Layer Documented for Atlantic City

Unlike some Northeast municipalities covered elsewhere in this project (Newark's own additional 1.00% city earned-income tax, Pennsylvania's EIT system, Ohio's RITA/CCA municipal taxes), this research pass did not find evidence of a separate Atlantic City municipal wage or earned-income tax layer beyond the property tax discussed above -- New Jersey's municipal tax structure is generally simpler on this front than several of the other Northeast states covered in this project.

Sales Tax

New Jersey's statewide sales tax applies in Atlantic City; this pass did not independently confirm any Atlantic City-specific or Atlantic County-specific local sales-tax addition beyond the statewide rate. Confirm current specific rates directly with the New Jersey Division of Taxation.

Key takeaways

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Last reviewed: 2026-08-25. Independent research; not financial, tax, or legal advice -- confirm current figures with a local professional before making a decision.