Reference · New Jersey
New Jersey LLC requirements
Every requirement we've verified for a domestic LLC in New Jersey, with the source for each. For the plain-English cost answer, use the cost calculator.
| Filing agency | New Jersey Department of the Treasury — Division of Revenue and Enterprise Services |
|---|---|
| Formation filing fee | $100 |
| Filing fee notes | Certificate of Formation $100. REDUCED from $125 to $100 effective 1 July 2026 under P.L.2026, c.24 (A5325, signed 30 June 2026). Most third-party sites still quote $125. |
| Standard processing | Not stated on the official fee schedule; filings go through the state's online portal. |
| Expedited options | Same-day +$50; 8.5-business-hour +$25 (LLC/LLP); 2-hour $500; 1-hour $1,000. |
| Periodic report | Annual Report |
| Report frequency | annual |
| Report fee | $75 |
| Report deadline | Due annually by the last day of the LLC's anniversary month — the calendar month in which the Certificate of Formation was filed. The fee is $75, listed on the Division of Revenue's Registry Fee Schedules page. |
| Late penalty | Not confirmed from an official page; failure to file risks loss of good standing and eventual administrative dissolution. |
| Administrative dissolution | Persistent failure to file can result in revocation by the Division of Revenue; exact timeline not confirmed. |
| State tax | No separate LLC franchise tax on default pass-through LLCs. BUT a MULTI-MEMBER LLC taxed as a partnership owes a mandatory annual Partnership Filing Fee of $150 per member (capped at $250,000). A single-member LLC generally owes nothing, as it does not file Form NJ-1065. |
| Minimum state tax | None |
| Newspaper publication | Not required |
| Registered agent required | Yes |
| First-year minimum | $100 |
Confidence
What we're less sure about
Verified against the official state page
- CORRECTED (10 Sep 2026). TWO findings. (1) New Jersey CUT the formation fee from $125 to $100 effective 1 July 2026 under P.L.2026, c.24 — a recent change most competitor pages have not picked up. (2) The $75 annual report fee IS published officially, on the Division of Revenue's Registry Fee Schedules page — the earlier gap was looking at a stale 2011 schedule.
- franchise_tax_minimum stays null deliberately: $0 for a default single-member LLC, but $150 per member for a multi-member LLC taxed as a partnership. No single figure fits every NJ LLC — the calculator must branch on member count.
- $100 formation only in year one; the annual report starts at the first anniversary month.
Provenance
Sources
Every figure above traces to one of these. If a state changes a fee and we haven't caught it, tell us — we log corrections publicly.
- New Jersey tax authority — nj.gov
- New Jersey tax authority — nj.gov
- New Jersey Department of the Treasury — Division of Revenue and Enterprise Services — business.nj.gov
- New Jersey tax authority — nj.gov
Keep reading
More on New Jersey, and the states most like it
This page is the raw record. These are the places that record gets used — and the states whose rules work the same way.
- New Jersey filing deadlinesWhen the annual report is due, and what late costs
- What an LLC costs in New JerseyThe whole first year — $100
- What an LLC costs in New YorkNext door, $450 more
- What an LLC costs in DelawareNext door, $410 more
- What an LLC costs in PennsylvaniaNext door, $25 more
- What an LLC costs in IdahoCosts about the same — $100
- What an LLC costs in NevadaThe "cheap incorporation state" that costs $350 a year to keep
- What an LLC costs in MassachusettsThe most expensive state in the country — $1,000
- How we verify every figureOur sourcing standard
- What changed and whenDated record of fee changes