How much does it cost to form an LLC in New Jersey in 2026?

The Certificate of Formation filing fee is $125, paid once to the Division of Revenue and Enterprise Services. Plan for $75 per year for the Annual Report starting at the first anniversary month, plus $50 to $125 a year for a commercial registered agent if you use one. A single-member New Jersey LLC with a commercial agent runs roughly $150 to $200 a year in fixed state costs after year one.

Does New Jersey have an annual report for LLCs?

Yes. Every New Jersey LLC, domestic or foreign, has to file an Annual Report online through the Division of Revenue portal by the last day of its anniversary month each year. The fee is $75. There are no extensions, and missing two consecutive filings results in revocation of the LLC's status.

Does New Jersey charge a franchise tax on LLCs?

Not by name. New Jersey does not impose a general corporate franchise tax on default-classified LLCs. What trips people up is the Partnership Filing Fee under N.J.S.A. 54A:8-6, which charges $150 per owner (capped at $250,000) on any LLC taxed as a partnership and filing Form NJ-1065. It functions like a franchise tax for multi-member LLCs even though the state does not label it one.

How long does it take to form a New Jersey LLC?

Online filings through the Division of Revenue portal typically clear in 3 business days. Mail filings take around 14 business days. Over-the-counter expedited service at the Trenton office is $25 for 24 hours turnaround, with faster tiers at $50 same-day fax, $500 for two-hour, and $1,000 for one-hour processing.

Do New Jersey LLCs pay state income tax?

The LLC itself does not pay New Jersey Gross Income Tax; members pay it on their distributive share at graduated rates up to 10.75% on income over $1 million. An LLC taxed as a partnership still owes the $150-per-owner Partnership Filing Fee on Form NJ-1065, which is a fee rather than an income tax. An LLC electing C-corp treatment owes the Corporation Business Tax instead, with a top rate of 9.0% plus the 2.5% Corporate Transit Fee above $10 million in allocated income.

Should I form my LLC in New Jersey instead of my home state?

Only if you live or operate in New Jersey. Forming here from Pennsylvania, New York, or Delaware stacks the $125 setup, $75 annual report, and an extra registered agent on top of your home-state filings, and your home-state operations still trigger foreign-LLC registration back home. For a non-resident with no New Jersey nexus, Wyoming or your home state is almost always cheaper.

Does New Jersey require an operating agreement?

No. N.J.S.A. 42:2C-11 recognizes written, oral, or implied operating agreements and does not require an LLC to adopt one. A written agreement is still strongly advised for any multi-member LLC because New Jersey's default RULLCA provisions on voting, management, and distributions rarely match what members actually want.

What is the NJ-1065 Partnership Filing Fee and who owes it?

Any New Jersey LLC with two or more members that files a federal partnership return also files Form NJ-1065 and owes a $150-per-owner Partnership Filing Fee under N.J.S.A. 54A:8-6, capped at $250,000 per year. Partnerships with more than two owners must also prepay 50% of the following year's fee along with the current return. Single-member LLCs taxed as disregarded entities and LLCs electing C-corp treatment do not owe this fee.

New Jersey LLC: fees, filing steps, and 2026 costs

$125 Filing fee Online filing available

$300 Year 1 estimate Filing + first year tax + RA

3 days (expedited 24h) Approval Mail ~14d

$75 annual report Ongoing

Where New Jersey fits, and where it doesn't

Good fit for New Jersey

You live in New Jersey and your business operates here; you run a professional services firm with New Jersey clients and need a New Jersey LLC for licensing; you are a single-member consultant or freelancer where the NJ-1065 partnership fee never applies; you hold New Jersey real estate in an LLC and want the entity to match the property's jurisdiction; you are a small multi-member LLC (two or three owners) where the per-owner fee still rounds to a few hundred dollars a year.

Skip New Jersey when

You live in Pennsylvania, New York, or Delaware and assume New Jersey is the cheap alternative; it is not, and any operations back home trigger foreign-LLC registration that cancels the math. You are planning a large multi-member LLC with a long cap table, where the $150-per-owner partnership fee can climb toward the $250,000 cap faster than you would expect. You are a non-resident online business with no New Jersey customers, no New Jersey property, and no New Jersey office, in which case Wyoming or your home state almost always wins on cost and simplicity.

What a New Jersey LLC actually costs

Formation filing fee Paid once at formation $125
Commercial registered agent Annual, estimate $100
Annual report fee Annual $75
Year 1 total estimate Formation plus first-year ongoing $300

Registered agent estimate uses a $100 midpoint. Specialist agents start around $50 per year. Full-service formation companies bundle RA for $125 to $200.

Cost across the first three years

Year 1 $300

Year 2 $175

Year 3 $175

How New Jersey compares on the basics

Online filing File through state portal

Yes

Expedited processing $25 for 24h

Yes

Annual report required Separate report on top of tax

Yes

State-imposed annual tax None beyond income tax

Written operating agreement required Recommended, not statutorily required

Recommended

Newspaper publication requirement Not required in this state

State sales tax 6.625% state rate

6.625%

How to apply for an LLC in New Jersey

Pick a compliant LLC name
The name must end in "Limited Liability Company," "LLC," or an approved abbreviation, and must be distinguishable from every other entity on the New Jersey Secretary of State record. Check availability at the New Jersey entity search.
Designate a registered agent
Every New Jersey LLC is required to have a registered agent with a physical street address in New Jersey. You can serve as your own agent if you live in New Jersey, or hire a commercial service for $99 to $249/yr. See the New Jersey registered agent guide.
File Public Records Filing for New Business Entity (Certificate of Formation)
Filing fee is $125. Online filing is available through the state portal. Mail filings are accepted. Paid expedite is available for $25.
Apply for a federal EIN
Free directly from the IRS in about 15 minutes (see the EIN guide). Required for opening a business bank account, hiring employees, and most formation-service tax workflows.
Adopt an operating agreement
New Jersey does not require an operating agreement by statute, but adopting one is strongly recommended to preserve the liability shield. See the operating agreement pillar for the 12 clauses every agreement should include.

Filing walkthrough

Formation runs through the Division of Revenue and Enterprise Services online portal at njportal.com. There is no fillable PDF for a standalone LLC Certificate of Formation; paper filers draft their own certificate under N.J.S.A. 42:2C-18, which is why almost everyone files online. The fee is $125 either way, and online filings typically clear in 3 business days while mail runs closer to 14 business days.

You will need a registered agent with a New Jersey street address. This can be you if you live here, or a commercial agent for the usual $50 to $125 a year. One quirk worth flagging is that New Jersey bundles formation with tax registration. Within 60 days of forming the LLC, you also have to file Form NJ-REG with the Division of Revenue to register for sales tax, employer withholding, and any other state tax accounts that apply. That second step is where new filers most often drop the ball. Over-the-counter expedited service is available at $25 for 24 hours turnaround through the Trenton office, plus $50 same-day fax, $500 two-hour, and $1,000 one-hour tiers if you really need it.

Check name availability File online New Jersey formation guidance

How New Jersey taxes an LLC

New Jersey does not charge a franchise tax on LLCs by name, which is the usual way this gets summarized. That leaves out the Partnership Filing Fee under N.J.S.A. 54A:8-6, which functions like one. Any LLC classified as a partnership for federal tax purposes owes $150 per owner on Form NJ-1065, capped at $250,000, due with the partnership return by the 15th day of the fourth month after year-end. Partnerships with more than two owners also have to prepay 50% of next year's fee along with this year's return. For a three-person LLC that works out to $450 per year in addition to the state's other filings, and the number scales with the cap table.

LLC income otherwise flows through to members and lands on their New Jersey Gross Income Tax returns at graduated rates up to 10.75% on income over $1 million. An LLC electing C-corp treatment steps out of the partnership fee and into the Corporation Business Tax instead, with a top statutory rate of 9.0% on allocated income over $100,000. Since 2024 the state also levies a 2.5% Corporate Transit Fee on CBT taxpayers with more than $10 million in allocated net income, for an effective 11.5% top rate on the largest filers. Statewide sales and use tax is 6.6%, with no general local add-on, though Urban Enterprise Zones cut the rate in half on qualifying in-person sales and Atlantic City layers on tourism taxes.

Ongoing compliance and costs after year one

Plan for $75 every year for the Annual Report, due by the last day of your anniversary month through the online portal. Add $50 to $125 for a commercial registered agent if you are not serving as your own. If the LLC has two or more members and files Form NJ-1065, add $150 per owner for the Partnership Filing Fee, plus the 50% prepayment once you cross three owners. A solo New Jersey LLC with a commercial agent is running roughly $150 to $200 a year in fixed state costs; a three-member LLC is closer to $625 before any tax on the underlying income.

Miss two consecutive annual reports and the Division of Revenue revokes the LLC's status; there are no extensions, and reinstatement adds paperwork and back fees. That is the most common way otherwise compliant New Jersey LLCs fall out of good standing.

Common mistakes forming a New Jersey LLC

Two patterns come up consistently. First, filers form the LLC and forget Form NJ-REG, which is the tax registration that has to follow within 60 days. The Certificate of Formation creates the entity; NJ-REG is what opens the sales tax, employer, and corporate tax accounts. Skip it and the Division of Taxation will eventually notice, usually via a 1099 or a customer's sales tax filing, and the resulting letter is unpleasant. Second, multi-member LLCs routinely miss the Partnership Filing Fee. Owners who read 'no franchise tax on LLCs' on a comparison page assume there is nothing owed at the entity level, then file Form NJ-1065 without the $150-per-owner fee and the 50% prepayment, and the state sends a bill for both plus interest.

State agencies that handle New Jersey LLCs

New Jersey Division of Revenue and Enterprise Services

Website: www.nj.gov/treasury/revenue
Phone: (609) 292-9292
Mail: NJ Division of Revenue, P.O. Box 252, Trenton, NJ 08646-0252
Office: 33 West State Street, 5th Floor, Trenton, NJ 08608
Hours: 8:30 AM to 4:30 PM Eastern, Monday to Friday

New Jersey Division of Taxation

Website: www.nj.gov/treasury/taxation
Phone: (609) 292-6400
Mail: NJ Division of Taxation, P.O. Box 248, Trenton, NJ 08646-0248
Office: 3 John Fitch Way, Trenton, NJ 08611
Hours: 8:30 AM to 4:30 PM Eastern, Monday to Friday

Frequently Asked Questions

How much does it cost to form an LLC in New Jersey in 2026?

The Certificate of Formation filing fee is $125, paid once to the Division of Revenue and Enterprise Services. Plan for $75 per year for the Annual Report starting at the first anniversary month, plus $50 to $125 a year for a commercial registered agent if you use one. A single-member New Jersey LLC with a commercial agent runs roughly $150 to $200 a year in fixed state costs after year one.
Does New Jersey have an annual report for LLCs?

Yes. Every New Jersey LLC, domestic or foreign, has to file an Annual Report online through the Division of Revenue portal by the last day of its anniversary month each year. The fee is $75. There are no extensions, and missing two consecutive filings results in revocation of the LLC's status.
Does New Jersey charge a franchise tax on LLCs?

Not by name. New Jersey does not impose a general corporate franchise tax on default-classified LLCs. What trips people up is the Partnership Filing Fee under N.J.S.A. 54A:8-6, which charges $150 per owner (capped at $250,000) on any LLC taxed as a partnership and filing Form NJ-1065. It functions like a franchise tax for multi-member LLCs even though the state does not label it one.
How long does it take to form a New Jersey LLC?

Online filings through the Division of Revenue portal typically clear in 3 business days. Mail filings take around 14 business days. Over-the-counter expedited service at the Trenton office is $25 for 24 hours turnaround, with faster tiers at $50 same-day fax, $500 for two-hour, and $1,000 for one-hour processing.
Do New Jersey LLCs pay state income tax?

The LLC itself does not pay New Jersey Gross Income Tax; members pay it on their distributive share at graduated rates up to 10.75% on income over $1 million. An LLC taxed as a partnership still owes the $150-per-owner Partnership Filing Fee on Form NJ-1065, which is a fee rather than an income tax. An LLC electing C-corp treatment owes the Corporation Business Tax instead, with a top rate of 9.0% plus the 2.5% Corporate Transit Fee above $10 million in allocated income.
Should I form my LLC in New Jersey instead of my home state?

Only if you live or operate in New Jersey. Forming here from Pennsylvania, New York, or Delaware stacks the $125 setup, $75 annual report, and an extra registered agent on top of your home-state filings, and your home-state operations still trigger foreign-LLC registration back home. For a non-resident with no New Jersey nexus, Wyoming or your home state is almost always cheaper.
Does New Jersey require an operating agreement?

No. N.J.S.A. 42:2C-11 recognizes written, oral, or implied operating agreements and does not require an LLC to adopt one. A written agreement is still strongly advised for any multi-member LLC because New Jersey's default RULLCA provisions on voting, management, and distributions rarely match what members actually want.
What is the NJ-1065 Partnership Filing Fee and who owes it?

Any New Jersey LLC with two or more members that files a federal partnership return also files Form NJ-1065 and owes a $150-per-owner Partnership Filing Fee under N.J.S.A. 54A:8-6, capped at $250,000 per year. Partnerships with more than two owners must also prepay 50% of the following year's fee along with the current return. Single-member LLCs taxed as disregarded entities and LLCs electing C-corp treatment do not owe this fee.
How do I apply for an LLC in New Jersey?

Apply for an LLC in New Jersey by filing Public Records Filing for New Business Entity (Certificate of Formation) with New Jersey Division of Revenue and Enterprise Services. The filing fee is $125. Online filing is available through the state portal. Approval typically takes 3 business days online. Mail filings take about 14 business days. Before filing, pick a registered agent (see the New Jersey registered agent guide) and confirm your business name is available using the state's entity search.

Compare New Jersey to another state

Side-by-side breakdowns of fees, taxes, approval time, and compliance. Every other US jurisdiction has a dedicated compare page against New Jersey.

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New Jersey vs Louisiana

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New Jersey vs Pennsylvania

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New Jersey vs Utah

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Sources

Filing fee: www.nj.gov/treasury/revenue/fees.shtml · verified April 21, 2026
NJ Division of Revenue and Enterprise Services fee schedule: Certificate of Formation (domestic LLC) = $125. Same fee applies whether filing online, by mail, in person, or by fax.
Expedited filing: www.nj.gov/treasury/revenue/fees.shtml · verified April 21, 2026
NJ DORES expedited (over-the-counter) fee schedule: $25 per filing for standard expedited/OTC, $50 same-day fax, $500 2-hour service, $1,000 1-hour service. Report $25 OTC as the cheapest expedited tier. Online standard filings typically process within 1–3 business days without a separate expedite charge.
Certificate of Formation form: www.njportal.com/dor/businessformation/home/welcome · verified April 21, 2026
New Jersey does not publish a single fillable Certificate of Formation PDF specifically for LLCs. Formation is accomplished via the online 'Business Formation' portal (Public Records Filing for New Business Entity). Form L-102 is used only for amendments. Paper filers draft their own certificate per N.J.S.A. 42:2C-18.
Business name search: www.njportal.com/DOR/BusinessNameSearch/Search/BusinessName · verified April 21, 2026
New Jersey Business Name Search, operated by the Division of Revenue and Enterprise Services. Used to check name availability before filing a Certificate of Formation.
Operating agreement requirement: law.justia.com/codes/new-jersey/title-42/section-42-2c-11/ · verified April 21, 2026
N.J.S.A. 42:2C-11 defines and governs the operating agreement under the New Jersey Revised Uniform Limited Liability Company Act (RULLCA). Agreements may be written, oral, or implied; the statute does not require an LLC to adopt one. Default RULLCA provisions fill gaps. Justia is used as a neutral statute mirror because the legislature's official site (pub.njleg.gov) is often WAF-blocked.
Publication requirement: www.nj.gov/treasury/revenue/gettingregistered.shtml · verified April 21, 2026
New Jersey does not require LLCs to publish a notice of formation. Neither N.J.S.A. 42:2C-18 nor the DORES 'Getting Registered' guide imposes any newspaper-publication obligation.
Foreign LLC registration fee: www.nj.gov/treasury/revenue/fees.shtml · verified April 21, 2026
NJ DORES fee schedule: Certificate of Registration (foreign LLC) = $125.
Annual report fee: www.nj.gov/treasury/revenue/busrecords.shtml · verified April 21, 2026
NJ Annual Report filing fee for domestic and foreign LLCs = $75. Due on the last day of the LLC's anniversary month each year via the online Annual Report portal at njportal.com/DOR/annualreports.
Franchise tax: www.nj.gov/treasury/taxation/prntpart.shtml · verified April 21, 2026
NJ Division of Taxation Partnership Returns page and TB-55. LLCs taxed as partnerships pay a $150 per-owner Partnership Filing Fee (cap $250,000) with Form NJ-1065 under N.J.S.A. 54A:8-6. This is a filing fee, not a franchise tax, and it does not apply if the LLC elects C-corp treatment (which instead triggers the Corporation Business Tax). We record franchiseTax.applies = false because the state does not label or structure this as a franchise tax and it is capped at a per-owner count, not an entity minimum.
Corporate income tax rate: www.nj.gov/treasury/taxation/corp_over.shtml · verified April 21, 2026
NJ Division of Taxation Corporation Business Tax: tiered rates 6.5% (ENI ≤ $50k), 7.5% (ENI $50k–$100k), 9.0% (ENI > $100k). A 2.5% Corporate Transit Fee (CTF) applies on top of the 9% rate for taxpayers with allocated taxable net income above $10M, enacted 2024 and codified at N.J.S.A. 54:10A-5.41. We record the statutory 9% rate in the field; combined effective top rate of 11.5% is noted in taxes.notes.
Sales tax rate: www.nj.gov/treasury/taxation/businesses/salestax/index.shtml · verified April 21, 2026
NJ Division of Taxation Sales and Use Tax: statewide rate 6.625% since 2018 (N.J.S.A. 54:32B-3). No general local sales tax; Urban Enterprise Zones tax at half rate (3.3125%) on qualifying in-person sales, and Atlantic City imposes additional luxury/tourism taxes on specific purchases.

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