New Jersey LLC Taxes & Fees 2026: Complete Guide
Quick Answer
New Jersey LLCs pay $125 to form and $75/year for the annual report (due the last day of the anniversary month). New Jersey also imposes a minimum LLC fee ($150–$250 depending on gross receipts) and members pay NJ graduated personal income tax (up to 10.75%) on LLC income.
Key Takeaways
- $125 LLC formation fee
- $75 annual report due the last day of the LLC's anniversary month
- Minimum LLC fee: $150 (under $250K NJ gross receipts) up to $250 ($250K+)
- Members pay NJ personal income tax (graduated 1.4%–10.75%) on LLC income
- Late annual report fee: $25
- Foreign LLC registration: $125
| Item | Cost/Details | Notes |
|---|---|---|
| LLC Formation (Public Records Filing) | $125 | One-time |
| Annual Report | $75 | Due last day of anniversary month |
| Late Annual Report | $25 | After the due date |
| Minimum LLC Fee (under $250K receipts) | $150 | Annual |
| Minimum LLC Fee ($250K+ receipts) | $250 | Annual |
| Foreign LLC Registration | $125 | For out-of-state LLCs |
New Jersey LLC Formation Costs
Forming an LLC in New Jersey requires filing a Public Records Filing for New Business Entity with the New Jersey Division of Revenue and Enterprise Services. The filing fee is $125.
How to File
- Online: File at Business.NJ.gov (1-2 business days)
- Mail: New Jersey Division of Revenue, Trenton NJ (2-4 weeks)
You will also need to register for a New Jersey Business Registration (NJ-REG) separately to collect and pay NJ taxes. This is a separate process from the LLC formation.
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 Minimum LLC Fee
In addition to the annual report fee, New Jersey imposes a minimum annual LLC fee based on New Jersey gross receipts:
| NJ Gross Receipts | Minimum Fee |
|---|---|
| Under $250,000 | $150 |
| $250,000 – $499,999 | $250 |
| $500,000 – $999,999 | $500 |
| $1,000,000 – $1,999,999 | $1,000 |
| $2,000,000+ | $2,000 |
Important: The minimum LLC fee is due with Form NJ-1065 (partnership return) or NJ-CBT-1065. It is an entity-level tax paid by the LLC, not the individual members.
New Jersey Income Tax for LLC Members
New Jersey has a graduated personal income tax from 1.4% to 10.75%. LLC members pay NJ income tax on their share of LLC income.
| 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% |
Frequently Asked Questions
When is the New Jersey LLC annual report due?
What is the New Jersey minimum LLC fee?
Does New Jersey have a franchise tax on LLCs?
What is New Jersey's personal 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 Guide