Forming an LLC in
New Jersey NJ
Checked November 4, 2026 · How we score
Filing fee
$100
Articles of Organization
Annual fee
$75
per year, normalised
State income tax
10.75%
top rate
Cost rank
#26
of 51, first-year fees
New Jersey LLC costs
| Filing fee | $100 |
|---|---|
| Annual report / franchise fee | $75 Annual report: $75, due by the end of your formation anniversary month. |
| First-year state fees | $175 |
| Registered agent | Required (about $50–$300/year if you don't use your own address in the state) |
| Newspaper publication | No |
| Anonymous ownership | No |
| Processing time | 3 days |
New Jersey taxes for LLCs
| Personal income tax (top) | 10.75% Graduated 1.4%–10.75%. |
|---|---|
| Corporate income tax | 9% 9% corporation business tax on net income; surtax of 2.5% for companies with over $1 million of income applies through 2028. |
| State sales tax | 6.63% |
| Franchise / gross receipts | Pass-through business alternative income tax (BAIT) elective; $150 minimum partnership filing fee per member for LLCs taxed as partnerships. |
A single-member LLC is a disregarded entity: profit flows to the owner's personal return. Federal income tax applies in every state. Non-US owners without US-source business income generally owe no US income tax but must file Form 5472 with a pro-forma 1120 each year.
Pros and cons
Why form in New Jersey
- Formation fee cut to $100 from July 1, 2026
- Quick online formation
- Easy access to the New York market
Watch out for
- High state income tax
- Partnership filing fee of $150 per owner for multi-member LLCs
Best for: New Jersey-based businesses · Companies serving the New York metro area
New Jersey LLC: common questions
How much does an LLC cost in New Jersey?
Filing the Articles of Organization in New Jersey costs $100. After that, expect $75 a year for the annual report. Annual report: $75, due by the end of your formation anniversary month. A commercial registered agent, if you need one, is typically $50–$300 a year extra.
Do I need a registered agent in New Jersey?
Yes. New Jersey requires every LLC to keep a registered agent with a physical street address in the state to accept legal and tax notices. You can act as your own agent if you live there, but non-residents and owners who want privacy usually pay a commercial agent, typically $50–$300 a year.
Can a non-US resident form an LLC in New Jersey?
Yes. New Jersey does not require US citizenship, residency or an SSN to own an LLC; you need a New Jersey registered agent address and then an EIN from the IRS (by fax or mail with Form SS-4 if you have no SSN). A foreign-owned single-member LLC must also file Form 5472 with the IRS every year, even with no US income. Check what New Jersey publishes, since member or manager names may appear in public filings.
Does New Jersey have a state income tax?
Yes. Graduated 1.4%–10.75%. LLC profits normally pass through to the owners' personal returns. Corporate income tax: 9% corporation business tax on net income; surtax of 2.5% for companies with over $1 million of income applies through 2028.
Did New Jersey lower its LLC filing fee?
Yes. New Jersey cut the Certificate of Formation fee from $125 to $100 effective July 1, 2026. The annual report remains $75.
Sources
New Jersey Secretary of State business filings
- New Jersey Secretary of State / business filing office
- Tax Foundation – 2026 state income tax rates
- LLC University – LLC filing and annual fees by state (cross-check)
Similar states
Not tax or legal advice. Rates and rules change; we check official sources and update every page, but verify with a licensed adviser in the country before acting. Spotted something out of date? Use the correction form below.