NJ

New Jersey LLC Fees, Annual Report & Penalties (2026)

Formation, deadlines & compliance for New Jersey LLCs

New Jersey requires LLCs to file an annual report to maintain good standing. The state has moderate fees and no franchise tax on LLCs. New Jersey's proximity to New York City makes it a common choice for businesses serving the tri-state area.

DR
Daniel Reyes, CPA
CPA · Small Business Compliance Specialist
Last updated:
$125
Formation Fee
$75
Annual Report
$125
Foreign LLC Fee
Yes
Franchise Tax

Quick Navigation

1New Jersey LLC Formation

To form an LLC in New Jersey, you'll need to file Articles of Organization with the New Jersey Secretary of State.

Formation Details

2Annual Report Requirements

New Jersey requires LLCs to file a annual report to maintain good standing with the state.

Annual Report Details

  • Filing Fee: $75
  • Due Date: Last day of the LLC's anniversary month each year
  • Frequency: Annually

Comparing deadlines across states? See every state's annual (or biennial) report due date, fee, and late penalty in one place on our annual report deadlines hub.

3Registered Agent Requirements

New Jersey requires all LLCs to maintain a registered agent.

Can You Be Your Own Registered Agent?

Yes, you can serve as your own registered agent in New Jersey.

Requirements: Must be a New Jersey resident or a business entity authorized to do business in New Jersey with a physical New Jersey address (not a PO Box). Must be available during regular business hours.

4Foreign LLC Registration

If your LLC was formed in another state but you want to do business in New Jersey, you'll need to register as a foreign LLC.

Foreign LLC Registration

  • Registration Fee: $125
  • Requirements: File a Certificate of Registration ($125) with the Division of Revenue, plus a certificate of good standing from the home state and a registered agent in New Jersey. (NJ-REG is a separate tax/employer registration, not the foreign-qualification filing.)

5New Jersey LLC Taxes

New Jersey imposes a Corporation Business Tax on LLCs taxed as C-corps. Pass-through (partnership-taxed) LLCs do not pay a minimum tax; they pay the $150-per-owner NJ-1065 partnership filing fee (max $250,000) only if they have more than two owners and NJ-source income. Members pay NJ personal income tax (1.4%–10.75% graduated) on their share of LLC income.

Franchise Tax

New Jersey has no franchise tax or gross-receipts minimum LLC fee. The only scaling fee is the $150-per-owner NJ-1065 partnership filing fee (max $250,000), applicable only to partnership-taxed LLCs with more than two owners and NJ-source income.

6Penalties for Non-Compliance

Late Filing Penalties

No fixed annual-report late fee in New Jersey. Two consecutive missed annual reports trigger revocation; reinstatement is a $75 fee plus all delinquent annual report fees. (The $25 NJ figure applies only to a change of registered agent/office.)

Administrative Dissolution Risk

LLC may be revoked or administratively dissolved for failure to file annual reports. Reinstatement requires filing all overdue reports and paying fees.

Key Considerations for New Jersey LLCs

  • Annual report due the last day of the LLC's anniversary month — $75 filing fee
  • New Jersey has no franchise tax or gross-receipts minimum LLC fee; partnership-taxed LLCs with 3+ owners and NJ-source income pay a $150-per-owner NJ-1065 filing fee (max $250,000)
  • No state income tax on pass-through LLC income at the entity level
  • Members pay NJ personal income tax (up to 10.75%) on distributed income
  • Proximity to NYC means many NJ LLCs also register as foreign LLCs in New York
  • Online filing through the NJ Division of Revenue and Enterprise Services

Important 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.

New Jersey LLC Compliance Guides

New Jersey LLC Taxes & Fees 2026

Formation cost, state/franchise tax, and the yearly fees a New Jersey LLC owes.

New Jersey LLC Annual Report & Compliance

Deadlines, fees, and filing steps to keep your New Jersey LLC in good standing.

New Jersey Registered Agent Requirements

Who can serve, the physical-address rule, and what a New Jersey agent costs.

Can I Be My Own Registered Agent in New Jersey?

The rules — and trade-offs — for acting as your own New Jersey registered agent.

New Jersey LLC Late Filing Penalties

What you owe — and how to fix it — if you file a New Jersey report late.

New Jersey LLC Reinstatement

Forms, fees, and how long it takes to reinstate a dissolved New Jersey LLC.

New Jersey Foreign LLC Registration

How to register an out-of-state LLC to legally do business in New Jersey.

Official Resources

For the most up-to-date information, always check the official New Jersey Secretary of State website:

https://www.njportal.com/DOR/BusinessFormation