Form a Business in New Jersey
Filing fees, deadlines, registered agent rules, and tax structure for New Jersey, verified against the New Jersey Department of the Treasury, Division of Revenue and Enterprise Services (DORES) on Jun 11, 2026.
New Jersey at a glance
What makes New Jersey different
- NJ requires TWO separate registrations for every business. (a) Business formation with DORES (LLC Certificate of Formation, Corp Certificate of Incorporation, etc.) and (b) NJ-REG Business Registration with the Division of…
- All for-profit entity formation fees are $125 flat. LLC, Corp, LP, LLP, and foreign qualification of any of these. All $125. Atypical: most states have a notable LLC/Corp gap. NJ doesn't push either direction at the SOS level.
- Annual Report fee is $75 for LLC, Corp, LP, LLP. Same $75 across the board. Nonprofits pay $30. Due last day of formation-anniversary month. No expedite available for Annual Reports (per fee schedule).
- Corporation Business Tax (CBT) minimum is $375-$2,000/year tiered by gross receipts every NJ Corp owes minimum CBT regardless of profit. Filed with NJ Division of Taxation (NOT DORES). Plus 9% CBT rate on net income above the minimum.
- NJ Corp top tax stack: 9% CBT + (formerly 2.5% CBT surtax through 2025). Personal Income Tax tops out at 10.75% on income over $1M. Among the highest combined state burdens in the US.
- Partnership Filing Fee at DOT: $150 per partner, capped at $250,000. Applies to LLCs, LPs, LLPs, and general partnerships with NJ-sourced income. This is in ADDITION to the $75 SOS Annual Report. Wizard must surface for multi-member LLCs/LPs.
- LLC Certificate of Cancellation $100 domestic / $125 foreign. Higher than dissolution fees in most states. Plus the entity must be current on all NJ-REG tax filings before SOS will accept the cancellation.
- Foreign Nonprofit reinstatement is $200. Highest in the schedule. Domestic Nonprofit reinstatement $150. Standard Corp reinstatement $95.
New Jersey tax structure
Sales tax 6.625%.
For detailed tax planning, see the New Jersey Department of the Treasury, Division of Revenue and Enterprise Services (DORES) and the New Jersey Department of Revenue. File.Business is not a tax preparer, consult a CPA for personalized advice.
Ready to file in New Jersey?
We handle Articles of Organization, registered agent service, annual report monitoring, and ongoing compliance, backed by our canonical New Jersey ruleset (re-verified quarterly against New Jersey Department of the Treasury, Division of Revenue and Enterprise Services (DORES)).
Filing portal: https://www.njportal.com/DOR/businessformation/