New Jersey LLC Cost: Filing Fees & Annual Costs (2026)
A New Jersey LLC costs $100 to form - the Certificate of Formation fee paid to the Division of Revenue and Enterprise Services, reduced from $125 on July 1, 2026. After that, the only mandatory recurring state cost is the $75 annual report each year. Form NJ-REG tax registration is free, a federal EIN is free, and a 120-day name reservation is $50.
Quick Answer
- Formation fee
- $100 (2026), Certificate of Formation, one-time
- Prior fee
- $125 before July 1, 2026 (reduced statewide)
- Annual report
- $75 per year, due the last day of the anniversary month
- NJ-REG
- Free - required tax/employer registration
- EIN
- $0 - free from the IRS
- Partnership filing fee
- $150 per owner (LLCs with 3+ owners), capped at $250,000
One-Time Costs to Form a New Jersey LLC
The essential cost to create a New Jersey LLC is the $100 Certificate of Formation filing fee, paid to the New Jersey Division of Revenue and Enterprise Services (DORES). This is the only mandatory formation fee. New Jersey reduced its standard business formation fee from $125 to $100 effective July 1, 2026, and the reduction applies to the LLC Certificate of Formation. The fee is the same whether you file online, by mail, or by fax.
Two optional one-time costs are common. A name reservation holds your chosen name for 120 days and costs $50. An alternate name (New Jersey's term for a DBA or trade name) registration also costs $50. A federal EIN from the IRS is free. If you need faster handling, the Division of Revenue offers expedited processing for an added fee ranging from $25 to $1,000 depending on turnaround. For the full step-by-step process, see how to form an LLC in New Jersey.
New Jersey LLC Fee Table (2026)
The table below lists the state fees a New Jersey LLC is most likely to encounter, each verified against the Division of Revenue Registry Fee Schedule and the Division of Taxation. Amounts are effective for 2026 and are set by the state, not by any filing service.
| Item | When | Fee (2026) | Agency |
|---|---|---|---|
| Certificate of Formation | One-time | $100 | Division of Revenue |
| Name reservation (120 days) | Optional, one-time | $50 | Division of Revenue |
| Alternate name (DBA) registration | Optional, one-time | $50 | Division of Revenue |
| Form NJ-REG tax registration | One-time (required) | No fee | Division of Revenue |
| Federal EIN | One-time | $0 | IRS |
| Change of registered agent / office | As needed | $25 | Division of Revenue |
| Annual report | Every year | $75 | Division of Revenue |
| Partnership filing fee (3+ owners) | Every year, if applicable | $150 per owner (max $250,000) | Division of Taxation |
| Certificate of Cancellation (to close) | Once, at closing | $100 | Division of Revenue |
Online payments add a small processing fee - about $3 by credit card or $0.50 by e-check per transaction. For the national comparison, see how much an LLC costs.
Recurring Annual Costs
The one recurring state cost every New Jersey LLC owes is the $75 annual report, filed with the Division of Revenue by the last day of the anniversary month of formation. There is no separate flat "franchise tax" on an LLC in New Jersey. The annual report keeps your registered agent and contact details current and keeps the LLC in good standing. See New Jersey LLC annual report and taxes for details.
Beyond the annual report, ongoing costs depend on how the LLC is taxed and what it does. If you use a commercial registered agent, that is an annual subscription set by the provider, not a state fee. If you hold professional or local licenses, those carry their own renewal fees. And if your LLC has employees or sells taxable goods, you will remit payroll and sales taxes, but those are taxes on activity rather than a fixed cost of keeping the LLC alive.
The New Jersey Partnership Filing Fee
New Jersey imposes a partnership filing fee that catches many multi-member LLCs by surprise. An LLC taxed as a partnership that has more than two owners and income from New Jersey sources owes $150 per owner, capped at $250,000, reported with the New Jersey Partnership Return, Form NJ-1065. The fee is due by the 15th day of the fourth month after the close of the tax year, and the partnership must also prepay 50% of the fee toward the next year.
A single-member LLC (a disregarded entity) and a two-member LLC do not owe this per-owner fee, though they still file the required New Jersey returns if they have New Jersey-source income. LLCs that elect to be taxed as a corporation pay the New Jersey Corporation Business Tax instead. The choice between default pass-through treatment and an S-corporation election can change your total cost, so model both before deciding.
Because the filing fee counts owners rather than income, it is a fixed annual cost for larger-membership LLCs regardless of how the year goes: a three-member LLC owes $450 and a ten-member LLC owes $1,500, up to the $250,000 cap. Factor in the 50% prepayment the first year it applies, which raises that year's outlay but is credited against the next year's fee. For a two-member or single-member LLC, this line is $0, which is why the number of owners is worth weighing when you structure the business.
The July 2026 Fee Reduction
Effective July 1, 2026, New Jersey reduced its standard business formation fee from $125 to $100. The reduction applies broadly to entity formation filings - including the LLC and LLP Certificate of Formation and the for-profit Certificate of Incorporation - so a new LLC formed on or after that date pays $100 rather than the older $125. If you see an older guide quoting $125, it predates this change; the Division of Revenue Registry Fee Schedule, last updated July 1, 2026, is the authoritative source. Other filing fees, such as the $75 annual report and the $100 Certificate of Cancellation, were not part of the formation-fee reduction and remain unchanged.
Optional and Third-Party Costs
Several costs are optional and depend on how you run the business rather than on any state mandate. A commercial registered agent service is optional because you may serve as your own agent for free. An operating agreement is not filed with or required by New Jersey, though drafting one is prudent. Certified copies of your formation documents and a good-standing (status) certificate carry separate small fees from the Division of Revenue when you need them, for example to open accounts or register in another state.
Professional help - an attorney to draft agreements or an accountant to handle the NJ-1065 and payroll - is an optional cost that varies by provider. None of these is required to keep the LLC legally in existence; the mandatory floor is the $100 formation fee and the $75 annual report.
It helps to separate three categories when you budget: mandatory state fees, activity-based taxes, and optional services. The mandatory state fees are small and predictable - $100 to form and $75 a year to stay registered. Activity-based taxes (sales tax, payroll, the partnership filing fee) scale with what the business does and how it is owned, and they are collected or calculated rather than charged as a flat cost. Optional services - a registered agent, an operating agreement, filing help, certified copies - are conveniences you can add or skip. Keeping these buckets distinct prevents the common mistake of assuming New Jersey charges a large recurring "LLC tax," which it does not.
Cost to Close a New Jersey LLC
When you wind down, closing the LLC properly costs $100 to file the Certificate of Cancellation (Form L-109) with the Division of Revenue. The LLC must be current on its annual reports and in good standing before it can cancel, and you should file final tax returns. Leaving an LLC open and simply stopping filings is more expensive over time, because unfiled annual reports and taxes accumulate and can lead to reinstatement fees. See how to dissolve an LLC in New Jersey.
Total First-Year Cost Example
For a typical New Jersey single-member LLC that acts as its own registered agent, the first-year state cost is $100 to form plus the $75 annual report if the anniversary falls within the first 12 months - roughly $100–$175 in mandatory state fees, plus small online processing charges. A multi-member LLC with three or more owners and New Jersey-source income adds the $150-per-owner partnership filing fee. EIN and NJ-REG add nothing. Adding optional items - a $50 name reservation, a commercial registered agent, or professional filing help - raises the total but none of those is required by the state.
Frequently Asked Questions
How much does it cost to start an LLC in New Jersey?
The Certificate of Formation fee is $100, paid to the Division of Revenue and Enterprise Services - reduced from $125 on July 1, 2026. NJ-REG tax registration is free and a federal EIN is free.
What is the ongoing annual cost of a New Jersey LLC?
The $75 annual report, due each year by the last day of the LLC's anniversary month. LLCs taxed as partnerships with three or more owners and New Jersey-source income also owe a $150-per-owner filing fee, capped at $250,000.
Does New Jersey have an LLC franchise tax?
No flat LLC franchise tax. An LLC taxed as a partnership with three or more owners pays a $150-per-owner filing fee (Form NJ-1065), and an LLC electing corporate treatment pays the Corporation Business Tax.
Is the New Jersey LLC filing fee refundable?
No. The $100 Certificate of Formation fee is non-refundable, even if the filing is rejected. Confirm the current amount on the state Registry Fee Schedule before filing.
How much does a registered agent cost in New Jersey?
Nothing to name your agent on the certificate; you may serve as your own agent for free. Commercial services set their own prices, and changing your agent later costs $25.
Related
- How much does an LLC cost (cluster hub)
- How to form an LLC in New Jersey
- New Jersey LLC annual report and taxes
- New Jersey registered agent requirements
- Business license in New Jersey
- How to dissolve an LLC in New Jersey
- How to get an EIN
- S-corp vs LLC
Sources
- NJ Division of Revenue and Enterprise Services - Registry Fee Schedule ($100 formation; $50 name reservation; $25 change of agent; $75 annual report; $100 cancellation).
- NJ Division of Revenue - Getting Registered (formation fee $100; NJ-REG required).
- NJ Division of Revenue - Annual Report FAQ ($75 annual report; processing fees).
- NJ Division of Revenue - Online Business Formation portal (expedited service options).
- NJ Division of Revenue - Business Registration Certificate (NJ-REG; no separate fee).
- NJ Division of Taxation - Partnership Filing Information ($150-per-owner fee; NJ-1065; $250,000 cap).
- NJ Division of Taxation - Prepayment of Partnership Filing Fee (50% installment).
- NJ Division of Taxation - Technical Bulletin TB-55, Partnership Filing Fee.
- Business.NJ.gov - Register Your Business (formation and registration steps).
- New Jersey Revised Statutes - N.J.S.A. 42:2C-18, Certificate of formation.
- IRS - Get an Employer Identification Number (free EIN).
- IRS - Limited Liability Company (LLC) (federal tax classification).
- Legal Information Institute - 26 CFR 301.7701-3, Classification of certain business entities.
LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Laws, fees, and thresholds change; verify current amounts with the New Jersey Division of Revenue and Enterprise Services and the New Jersey Division of Taxation before acting.