A New Jersey LLC costs $125 to form and $75 each year after that in mandatory state fees, but the realistic first-year total depends on how many members you have and how the IRS taxes the business. A single-member LLC can get up and running for about $200 in state fees. A three-member LLC will pay at least $650 in year one, and an LLC taxed as a corporation owes a minimum of $375 or $500 in state tax on top of everything else.
The $125 Formation Fee
The only fee required to legally create a New Jersey LLC is $125 for the Certificate of Formation, filed with the Division of Revenue and Enterprise Services (DORES).1State of New Jersey. Division of Revenue and Enterprise Services – Registry Fee Schedules It’s a one-time charge. Once DORES processes the filing, your LLC exists as a legal entity and your business name is locked in.
You can file online through the state’s business formation portal or by mail. The fee is the same either way. If you’re on a tight deadline, DORES offers expedited processing: two-hour service is $500 and one-hour service is $1,000, both on top of the $125 base fee.2State of New Jersey. New Expedited Services Announced Most filers don’t need it.
Free Steps You Can’t Skip
Two required registrations after formation cost nothing but often get sold as paid services. Don’t pay for them.
You need an Employer Identification Number (EIN) from the IRS. It’s free and takes minutes to obtain online.3Internal Revenue Service. Employer Identification Number Even a single-member LLC with no employees needs one, because banks require it to open a business account.
You also need to file Form NJ-REG with DORES to register the LLC for state tax and employer purposes.4State of New Jersey Department of the Treasury. Division of Revenue and Enterprise Services – Getting Registered The form is free but mandatory. It puts your LLC in the state’s tax system and, if you’ll have employees, registers you for payroll withholding and unemployment insurance.
Registered Agent
Every New Jersey LLC must designate a registered agent with a physical street address in the state.5State of New Jersey. Registering to Do Business in New Jersey Any member with a New Jersey address can serve at no cost. If you’d rather keep your home address off public records, or if no member lives in the state, commercial registered agent services typically run $100 to $150 per year. It’s an ongoing expense, not a one-time fee.
The $75 Annual Report
Every New Jersey LLC files an annual report and pays $75 to DORES each year.6Business.NJ.gov. Taxes and Annual Report The report is short. It confirms your registered agent, business address, and other basic details are still current.
The deadline is the last day of the month you originally formed the LLC. File in March, the report is due every March 31. The state does not send reminders, so put it on your calendar. Miss two consecutive years and New Jersey can revoke your LLC’s authority to do business.7State of New Jersey. Reinstate a Revoked or Voided Business
The Partnership Filing Fee for Multi-Member LLCs
This is where New Jersey surprises people. If your LLC has three or more members and is taxed as a partnership (the default for multi-member LLCs), the state charges $150 per member per year.8Legal Information Institute. New Jersey Code N.J. Admin. Code 18:35-11.2 – Apportionment of the Partnership Fee It applies whether the business made money or not. A four-member LLC owes $600 a year on zero revenue.
The fee is capped at $250,000, which only matters for very large partnerships.9State of New Jersey Department of the Treasury. Partnership Filing Fee and Nonresident Partner Tax For everyone else, count your members and multiply by $150.
Important boundary: the fee only kicks in with more than two owners.8Legal Information Institute. New Jersey Code N.J. Admin. Code 18:35-11.2 – Apportionment of the Partnership Fee A two-member LLC does not owe it. A single-member LLC doesn’t either, because the IRS treats it as a disregarded entity and the owner just reports business income on their personal return.
Minimum Tax if You Elect Corporate Taxation
If your LLC elects to be taxed as a C-Corporation or S-Corporation with the IRS, New Jersey replaces the partnership fee with a minimum Corporation Business Tax (CBT).10State of New Jersey. Corporation Business Tax Overview The floor for a small LLC:
- C-Corporation election, under $100,000 in New Jersey gross receipts: $500
- S-Corporation election, under $100,000 in New Jersey gross receipts: $375
These are minimums. If actual tax liability comes in higher, you pay the higher amount. Brackets rise from there through $2,000 (C-Corp) and $1,500 (S-Corp) at $1 million or more in gross receipts.10State of New Jersey. Corporation Business Tax Overview For a new LLC with little revenue, electing corporate tax status just to sidestep the $150-per-member fee usually doesn’t save money unless other tax reasons drive the choice.
Optional and Situational Fees
A few costs come up often enough to plan for.
Name reservation. If you’re not ready to file but want to hold a name, $50 reserves it for 120 days on Form UNRR-1.11New Jersey Division of Revenue. Form UNRR-1 – Application for Reservation of Name Filing the Certificate of Formation itself already secures your name, so skip the reservation if you’re ready to form.
Certificate of Standing. Banks, lenders, and other states often ask for one. The short form is $50, the long form is $100, and expedited processing within 8.5 business hours adds $25.12State of New Jersey. Standing Certificates
What Missing a Filing Costs
Skip two consecutive annual reports and the state can revoke your LLC’s authority to do business.7State of New Jersey. Reinstate a Revoked or Voided Business A revoked LLC can’t enforce contracts or file lawsuits in New Jersey courts, which is a much bigger problem than the $75 you forgot to pay.
Reinstatement costs $75 to file, plus $75 for each delinquent annual report, plus $75 for the current year’s report.13State of New Jersey. Reinstatement Fees Updating your registered agent during reinstatement is another $25. An LLC three years behind owes $300 or more just to get current, before any unpaid state tax.
First-Year Totals
Adding up what a typical New Jersey LLC actually pays in year one:
- Certificate of Formation: $125
- EIN and NJ-REG registration: $0
- Annual report (due in your formation anniversary month): $75
- Registered agent: $0 if a member serves, or $100–$150 for a commercial service
- Partnership filing fee: $150 per member if you have three or more members
- Corporate minimum tax: $375 (S-Corp) or $500 (C-Corp) if you elect corporate taxation
A single-member LLC with a member acting as its own registered agent pays about $200 in state fees the first year. A two-member LLC pays the same $200 baseline, because the partnership fee doesn’t apply. A three-member LLC pays at least $650: $125 to form, $75 for the annual report, and $450 in partnership fees. Add a commercial registered agent, and each of those totals climbs another $100 to $150. The formation fee is the smallest part of the picture. Budget for what recurs.