New Jersey LLC Costs 2026: $125 to Form + $75/yr Annual Report
Quick Answer
A New Jersey LLC costs $125 to form and $75/year for the annual report, due the last day of your formation anniversary month. Foreign (out-of-state) LLCs pay $125 to register. Members report their share of LLC income on the NJ graduated income tax (1.4%–10.75%). Multi-member LLCs taxed as partnerships with more than two owners also pay a $150-per-owner partnership filing fee with Form NJ-1065 (capped at $250,000).
Key Takeaways
- $125 to form (Certificate of Formation / Public Records Filing)
- $75 annual report, due the last day of the LLC's anniversary month
- $125 to register a foreign (out-of-state) LLC
- No annual late fee — two missed reports trigger revocation; reinstatement is $75 plus all back report fees
- $150-per-owner partnership filing fee (max $250,000) only applies to LLCs taxed as partnerships with more than two owners
- Members pay NJ income tax (graduated 1.4%–10.75%) on their share of LLC income
| Item | Cost/Details | Notes |
|---|---|---|
| LLC Formation (Certificate of Formation) | $125 | One-time |
| Annual Report | $75 | Due last day of anniversary month |
| Foreign LLC Registration | $125 | Out-of-state LLCs |
| Reinstatement (after revocation) | $75 | Plus all delinquent annual reports |
| Partnership Filing Fee | $150/owner | LLCs taxed as partnerships with 3+ owners; max $250,000 |
| Certificate of Cancellation (dissolve) | $100 | Domestic LLC |
New Jersey LLC Formation Costs
Forming an LLC in New Jersey requires filing a Certificate of Formation (submitted as a Public Records Filing for New Business Entity) with the New Jersey Division of Revenue and Enterprise Services. The filing fee is $125 and is paid one time.
How to File
- Online: File through the NJ business formation portal (1-2 business days)
- Mail: New Jersey Division of Revenue, Trenton NJ (2-4 weeks)
After formation, you must complete a separate New Jersey Business Registration (NJ-REG) to obtain your tax and employer registrations. This is a distinct step from filing the Certificate of Formation. For a full overview of state filing obligations, see our New Jersey LLC compliance hub.
New Jersey Annual Report Requirements
New Jersey requires LLCs to file an Annual Report with the Division of Revenue and Enterprise Services. The fee is $75, due the last day of the LLC's anniversary month each year.
Annual Report Due Date Examples
| LLC Formation Month | Annual Report Due |
|---|---|
| January | January 31 |
| April | April 30 |
| July | July 31 |
| November | November 30 |
New Jersey does not charge a fixed late fee on a past-due annual report. Instead, if you miss two consecutive annual reports, the state revokes your LLC's standing. To reinstate, you pay a $75 reinstatement fee plus the $75 current report and every delinquent annual report fee owed. Filing on time each year is the cheapest way to stay compliant. For the deadline mechanics in depth, see our New Jersey LLC annual report guide.
New Jersey Partnership Filing Fee
New Jersey does not have a flat franchise tax or a gross-receipts-based minimum fee on LLCs. The only fee that scales with your business is the partnership filing fee, and it applies in a narrow set of cases.
Under N.J.S.A. 54A:8-6, an LLC that is taxed as a partnership, has more than two owners, and has New Jersey source income must pay $150 for each owner when it files Form NJ-1065 — up to a maximum of $250,000. The fee is generally equal to $150 times the number of Schedule NJK-1 owners.
| LLC Type | Partnership Filing Fee |
|---|---|
| Single-member LLC (disregarded) | None |
| Two-owner LLC | None |
| 3+ owners, taxed as partnership | $150 per owner (max $250,000) |
Important: The partnership filing fee is reported on Form NJ-1065 and is separate from the $75 annual report. A single-member LLC and a two-owner LLC owe no partnership filing fee. An LLC that instead elects corporate tax treatment files the NJ Corporation Business Tax (CBT-100) rather than NJ-1065.
New Jersey Income Tax for LLC Members
New Jersey has a graduated income tax from 1.4% to 10.75%. Because a standard LLC is a pass-through entity, members report their share of LLC income on their personal NJ-1040 and pay tax at these rates. The brackets below are the single-filer schedule; married-filing-jointly thresholds differ at the lower end.
| Taxable Income | NJ Tax Rate |
|---|---|
| $0 – $20,000 | 1.4% |
| $20,001 – $35,000 | 1.75% |
| $35,001 – $40,000 | 3.5% |
| $40,001 – $75,000 | 5.525% |
| $75,001 – $500,000 | 6.37% |
| $500,001 – $1,000,000 | 8.97% |
| Over $1,000,000 | 10.75% |
Many New Jersey owners also do business across the river. If that is you, compare the costs in our New York LLC taxes and fees guide and our Pennsylvania LLC taxes and fees guide before deciding where to register a foreign LLC.
This article is for informational purposes only and does not constitute legal or tax advice. Verify current figures with the NJ Division of Revenue fee schedule and the NJ Division of Taxation.
Frequently Asked Questions
When is the New Jersey LLC annual report due?
Does New Jersey charge a minimum LLC fee or franchise tax?
What happens if I file the New Jersey annual report late?
What is New Jersey's income tax rate for LLC members?
How do I file the New Jersey LLC annual report?
Official Source
For the most up-to-date information, always verify requirements with the official New Jersey Secretary of State website:
https://www.njportal.com/DOR/BusinessFormationImportant Disclaimer
This article is for informational purposes only and does not constitute legal advice. LLC requirements, fees, and deadlines change frequently. Always verify current requirements with your state's Secretary of State office before making business decisions.
Related New Jersey LLC Articles
Complete New Jersey LLC Compliance Guide
View all New Jersey LLC requirements, fees, and deadlines in one place.
View NJ State GuideOr compare New Jersey to every state on the annual report deadlines hub.