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 | $125 |
| Filing fee notes | Certificate of Formation, domestic LLC: $125, confirmed on the official Division of Revenue fee schedule. |
| 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 anniversary month of formation, starting the year after formation. |
| 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 | $125 |
Confidence
What we're less sure about
Cross-checked, pending a second verification pass
- The $75 annual report fee is consistently reported by third parties but could NOT be confirmed on an official nj.gov page — the Division of Revenue's public fee schedule covers formation and expedite fees only. Treat as medium confidence pending direct confirmation.
- franchise_tax_minimum left null because it is conditional: $0 for a default single-member LLC, but $150 x members for a multi-member LLC taxed as a partnership. There is no single minimum applicable to all NJ LLCs — the calculator must branch on member count.
- $125 formation only. NJ-REG business registration carries no fee. Annual report starts the following year.
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.
- nj.gov — https://www.nj.gov/treasury/revenue/pdf/NJ_Public_Records_Filing.pdf
- nj.gov — https://www.nj.gov/treasury/taxation/pdf/pubs/tb/tb55.pdf
- business.nj.gov — https://business.nj.gov/pages/filings-and-accounting