New Jersey LLC Cost in 2026: $100 to File Since July 1, $75 a Year and the Local Costs

If you want to know how much an LLC costs in New Jersey, the state answer is short. The Certificate of Formation costs $100, the annual report costs $75 every year, and nearly every optional state fee is $50 or less. The part that catches people is the local layer. The state does not collect it, and it varies by town. This guide lays out each number, where it comes from, and which figures you still need to confirm before you file.

The LLC filing fee is $100 for filings made on or after July 1, 2026. P.L.2026, c.24 reduced the Certificate of Formation fee from $125 to $100 effective that date, so any guide that still quotes $125 is out of date. The New Jersey Division of Revenue and Enterprise Services (DORES) publishes the current fee schedule, and you should check it on the day you file.

Informational content, not legal or tax advice. This guide explains published New Jersey fees and general filing steps. It does not replace advice from a licensed New Jersey attorney or a certified public accountant (CPA), who should review your ownership structure, tax election, and lease before you commit. Fees change, so confirm every figure on the official agency page listed at the end.

The State Fee Schedule for an LLC at a Glance

These are the state fees that apply to a New Jersey limited liability company (LLC). All of them are paid to DORES unless noted.

Item	Cost	When it applies
Certificate of Formation (filing fee)	$100	One time, at formation
Annual Report	$75	Every year, applies to every LLC
Name reservation	$50	Holds a name for 120 days, renewable
Alternate name (DBA) registration	$50	Five-year term, $50 to renew
Amendment to the certificate	$100	When you change filed information
Change of registered agent or registered office	$25	When you switch agents or addresses
Certificate of standing, short form	$50	When a bank or other party asks for proof of good standing
Certificate of standing, long form	$100	A fuller standing certificate listing the filings on record
NJ-REG tax and employer registration	Free	After formation, to get your tax ID

The name reservation form is at nj.gov/treasury/revenue/dcr/pdforms/unrr1.pdf. Name searches run through the New Jersey business name search.

Why the Filing Fee Is $100 and Not $125

Many search results still say an LLC costs $125 to form in New Jersey. That was the fee before P.L.2026, c.24 took effect on July 1, 2026. The current figure is $100 for the Certificate of Formation (Public Records Filing for New Business Entity, Title 42). A corporation pays the same $100 under its Certificate of Incorporation (Title 14A), so the change affects both entity types.

The $100 is the state filing fee only. It does not include expedited service, a registered agent, a lawyer, or any local permit. Those are separate costs, covered below.

The $75 Annual Report You Cannot Skip

Every New Jersey LLC pays a $75 Annual Report fee every year, including single-member LLCs with no employees. The report is due by the last day of the month in which the business was formed. An LLC formed in March therefore has a March 31 deadline each year. Confirm your first due date on the DORES site once your filing is accepted.

Two consecutive missed years can lead to revocation of the LLC. Revocation is the step that creates the most cleanup work, including reinstatement paperwork and questions from banks and lenders, so set a calendar reminder for the month before your deadline. Expedited service is not available on annual reports.

Optional State Fees: Names, Amendments, and Certificates

Several state fees are optional but come up often.

• Name reservation, $50. This holds your chosen name for 120 days while you prepare the filing. The reservation is renewable, so you can extend it if your launch slips.
• Alternate name (DBA), $50. If you will operate under a name other than your LLC name, you register it with the state for a five-year term. Renewal costs $50. Details are at business.nj.gov/pages/business-names. A DBA for a sole proprietorship or general partnership is handled by the county clerk instead, and county fees are set by each clerk.
• Amendment, $100. Changing a name, purpose, or other information on the filed certificate costs $100.
• Change of registered agent or office, $25. The same $25 applies if an agent resigns without naming a successor.
• Certificate of standing, $50 (short form) or $100 (long form). Lenders, landlords, and banks often ask for proof that the LLC is in good standing. Order it only when a third party requires it.

Expedited Filing Costs

Expedited service is an optional add-on. It is added to the basic filing fee and applies only to over-the-counter and fax filings. Online filings through the New Jersey Business Portal do not qualify for these expedite options.

• 8.5 business hour service: $25 per request for an LLC
• Same-day service: $50
• Two-hour service: $500
• One-hour service: $1,000

For a typical LLC, the online route at the base $100 fee is the lowest-cost path. The state says online filings are generally entered and reflected in state records in roughly one business day. Mailed filings take longer.

Registration and Licensing: What Is Free and What Is Not a License

New Jersey has no general statewide business license. Your business does not need one to operate, and that is not a cost you have to plan for.

After formation, you complete tax and employer registration with the Division of Revenue on Form NJ-REG. That registration is free. It produces your New Jersey tax identification number and, where applicable, a sales tax certificate of authority. The sales tax permit page is at njportal.com/DOR/BusinessRegistration. The state sales tax rate is 6.625%.

The Business Registration Certificate (BRC) is often confused with a license. It is not one. The BRC is proof of NJ-REG tax registration. It is separately required for contractors and subcontractors doing business with the State and other public agencies, for unincorporated construction contractors working in New Jersey, and for applicants for Casino Control Commission licensure. Counties license nothing.

Some occupations do need a professional or industry license from the Division of Consumer Affairs or another agency. Those fees vary by profession, so check with the relevant board before you plan your budget.

State Tax Costs That Come After Formation

Formation fees are the smallest recurring expense for most LLCs. Tax is the bigger one, and the structure you choose drives it. This is general information, so confirm your situation with a CPA.

• No franchise tax on LLCs. Profits pass through to members and are taxed under the New Jersey Gross Income Tax at graduated rates from 1.4% to 10.75%.
• Partnership-treated LLCs with more than two owners. If the LLC is taxed as a partnership, has more than two owners, and has New Jersey source income, it owes a partnership filing fee of $150 per owner, capped at $250,000. It also makes a 50% installment prepayment, reported on Form NJ-1065. Check with a CPA before you assume this applies or how the prepayment works.
• LLCs electing corporate treatment. These pay Corporation Business Tax at 6.5% on entire net income of $50,000 or less, 7.5% on income above $50,000 up to $100,000, and 9% above $100,000. There is also a minimum tax of $500 to $2,000 based on New Jersey gross receipts. A 2.5% Corporate Transit Fee applies for taxpayers with taxable net income over $10 million, for privilege periods from January 1, 2024 through December 31, 2028.

Tax rules have many exceptions. Use the Division of Taxation at nj.gov/treasury/taxation for the current forms and rates.

Local Costs: The Part the State Does Not Show

This is where many New Jersey budgets go wrong. Your state filing does not cover your town. Local fees are set by each municipality, and they change. The figures below are examples from 2026. Use them to see the range, then confirm the exact amount with the clerk, zoning office, or revenue office in the town where you will operate.

• Zoning permit and certificate of occupancy (CO) or continued certificate of occupancy (CCO) fees. Examples: Cherry Hill charges a $100 zoning permit, and Woodbridge charges $450 for a CCO. Many towns require one or both before you open a storefront or move into a new space.
• Mercantile licenses. Only some towns issue them. Examples: Paterson charges $50 plus $125 per year, Trenton charges $300 for most business types, and Camden charges $219.42.
• Employer payroll tax in Newark and Jersey City. Both cities levy a 1% employer payroll tax. It applies only once you have payroll there, so a home-based LLC with no local employees does not owe it.

Before you sign a lease or hire anyone, call the municipal clerk and ask for the current fee schedule for your business type. Ask about the zoning permit, CO or CCO, any mercantile license, and any local payroll tax. Get the answers in writing.

Registered Agent Costs

Every New Jersey LLC must name one registered agent and maintain a registered office in New Jersey. The agent may be an individual or a business entity registered and in good standing with the State Treasurer. The registered office must be a New Jersey street address. A PO box may be used only if the street address is listed as well.

The state does not set a price for agent service. Providers charge their own fees, which vary. Ask for the annual price in writing and compare what is included. If you are the agent yourself, you still need a New Jersey street address for the registered office. Changing the agent later costs $25 at the state level.

A Realistic Budget for Forming an NJ LLC

Here is how to add it up. Plug in your own local figures and provider price.

1. Formation: $100 for the Certificate of Formation.
2. Annual Report: $75 every year, starting with the first due date DORES confirms.
3. Name protection (optional): $50 for a name reservation, and $50 per alternate name registration if you need a DBA.
4. Expedite (optional): $25 to $1,000 only for over-the-counter or fax filings.
5. Registered agent: the provider's annual price.
6. Local: the zoning, CO or CCO, and any mercantile license fee in your town.
7. Tax: depends on your structure. Ask a CPA for an estimate before you assume a number.

For a basic online filing with no expedite and no DBA, the state cost is $100 to start and $75 each year after that. The local and agent costs are what turn that into a real number, so do not skip them.

How to File and Keep Costs Down

• Check the name first. The name must carry a designator such as LLC, L.L.C., Limited Liability Co., or Limited Liability Company. It must be distinguishable from every other name in the state business database. DORES will add a designator if you leave one off.
• File online through the NJ Business Portal. It is the lowest-cost route and avoids expedite fees.
• Use the state name reservation only if you need time. It costs $50 and holds the name for 120 days.
• New Jersey has no publication requirement, so you will not pay a newspaper notice fee to complete formation.
• Put the annual report date on your calendar the day your filing is accepted.

Confirm These Before You File

Verify these official sources the day you file, since fees and forms change:

• DORES, New Jersey Department of the Treasury: nj.gov/treasury/revenue
• Online Business Entity Filing: njportal.com/DOR/BusinessFormation
• Division of Taxation: nj.gov/treasury/taxation
• Business name guidance: business.nj.gov/pages/business-names
• Free counseling and planning help from the New Jersey Small Business Development Centers (NJSBDC)

Your filing fee is the easy part. The decisions that cost real money are how you are taxed, where you open, and whether you hire locally. Talk to a New Jersey attorney about your operating agreement and a CPA about your tax election before you file, and get the town's fee schedule before you sign a lease.