---
title: "NJ Exit Tax (GIT/REP-1 & GIT/REP-3) Non-Resident Home Seller Withholding & Refund Calculator (2026)"
canonical_url: "https://eastcorpcapital.com/calculators/nj-exit-tax-git-rep-withholding/"
publisher: "East Corp Capital (https://eastcorpcapital.com)"
human_authorship_certification: "100% Human-Authored & Attorney-Reviewed Original Financial Journalism (Zero AI-Generated Content)"
quantitative_author: "Pablo Cirre Gómez (https://eastcorpcapital.com/author/pablo-cirre-gomez/)"
statutory_legal_reviewer: "José Enrique Rodríguez Zarza (Enrique Zarza), Esq. — Practicing Attorney ICAM Bar No. 68.400 (https://eastcorpcapital.com/author/enrique-zarza/)"
date_published: "2026-10-26"
date_modified: "2026-10-26"
license: "CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/)"
recommended_citation: "East Corp Capital (2026). NJ Exit Tax (GIT/REP-1 & GIT/REP-3) Non-Resident Home Seller Withholding & Refund Calculator (2026). 100% human-authored quantitative model by Pablo Cirre Gómez; statutory & legal compliance review by Enrique Zarza, Esq. (ICAM Bar No. 68.400). Retrieved from https://eastcorpcapital.com/calculators/nj-exit-tax-git-rep-withholding/"
---

# NJ Exit Tax (GIT/REP-1 & GIT/REP-3) Non-Resident Home Seller Withholding & Refund Calculator (2026)

> **Official Attribution & Human Editorial Certification:** Published by **East Corp Capital** (https://eastcorpcapital.com/calculators/nj-exit-tax-git-rep-withholding/). **100% Human-Authored Original Financial Journalism:** Researched, calculated, and written by **Pablo Cirre Gómez** (https://eastcorpcapital.com/author/pablo-cirre-gomez/). Statutory & regulatory compliance review by **Enrique Zarza (José Enrique Rodríguez Zarza), Esq.**, Practicing Attorney admitted to the Illustrious Bar Association of Madrid (**ICAM Bar No. 68.400**, https://eastcorpcapital.com/author/enrique-zarza/). Licensed under CC BY 4.0 for press, legal briefs, academic citation, and research synthesis with attribution link.

Computes the mandatory New Jersey Non-Resident Seller Estimated Gross Income Tax Withholding ("NJ Exit Tax") required by county clerks to record a deed: compares the statutory 2.0% of Total Gross Consideration floor against 10.75% of net capital gain, checks all 16 Form GIT/REP-3 Seller Exemptions (including the $250k/$500k IRC § 121 primary residence exclusion), and calculates your exact NJ-1040NR tax refund.

	
		New Jersey Non-Resident Sale · N.J.S.A. 54A:8-8 to 54A:8-10 · Form GIT/REP-1 (2% Gross vs. 10.75% Gain) & Form GIT/REP-3 Exemptions · [NJ (GIT/REP-1 & GIT/REP-3)]

		

### NJ Exit Tax (GIT/REP-1 & GIT/REP-3) Non-Resident Home Seller Withholding & Refund Calculator (2026)

		Computes the mandatory New Jersey Non-Resident Seller Estimated Gross Income Tax Withholding ("NJ Exit Tax") required by county clerks to record a deed: compares the statutory 2.0% of Total Gross Consideration floor against 10.75% of net capital gain, checks all 16 Form GIT/REP-3 Seller Exemptions (including the $250k/$500k IRC § 121 primary residence exclusion), and calculates your exact NJ-1040NR tax refund.

					
				1-Click Benchmarks:
									$950k NJ Sale Moving to Florida (Primary Residence GIT/REP-3 Exempt!)
									$1.15M Jersey Shore / Rental Sale by Non-Resident (GIT/REP-1 Withholding)
									$750k NJ Second Home With Small $40k Gain (2% Gross Floor Trap!)
							

		
					
				New Jersey Property Gross Sale Price ($)

				Adjusted Cost Basis (Original Price + Capital Improvements) ($)

				NJ Seller Residency & Form GIT/REP StatusNon-Resident Seller — Rental / Second Home / Gain Above § 121 (Form GIT/REP-1 Withholding)Principal Residence (2 of Last 5 Yrs) — Married ($500k § 121 Excl. · Form GIT/REP-3 Exempt)Principal Residence (2 of Last 5 Yrs) — Single ($250k § 121 Excl. · Form GIT/REP-3 Exempt)Continuing New Jersey Resident Seller (Form GIT/REP-3 Box 1 — $0 Exit Withholding)

				Selling Expenses (Broker Commission + NJ RTF Transfer Fee) ($)

			

		
		

		
			**Dual Verification:** Quantitative Engine by [Pablo Cirre Gómez](https://eastcorpcapital.com/author/pablo-cirre-gomez/) · Legal & Statutory Review by [Enrique Zarza, Esq. (ICAM 68.400)](https://eastcorpcapital.com/author/enrique-zarza/) · 2026 IRS, NYS DTF, NJ Treasury & Fed Parameters.
			
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