Question 1

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

Accepted Answer

The fee for filing a Certificate of Formation for a New Jersey LLC is $100.00. Expedited over-the-counter service is available for an extra fee ($25.00 per filing, with same-day, 2-hour and 1-hour options at higher fees).

Question 2

How do you form an LLC in New Jersey?

Accepted Answer

First check that the name is available using the Division's online Business Name Search. Then file a Certificate of Formation with the New Jersey Division of Revenue and Enterprise Services, online through the state's Business Formation service (you will need the business name and type, registered agent information including an email address, and a credit card or eCheck). The certificate states the LLC's name and the street and mailing addresses of its registered office and the name of its registered agent. After the certificate is filed, register for tax and employer purposes by filing Form NJ-REG online. An LLC is formed when the certificate is filed and the company has at least one member.

Question 3

What are the LLC name requirements in New Jersey?

Accepted Answer

The name must contain "limited liability company" or the abbreviation "L.L.C." or "LLC" ("Limited" may be abbreviated "Ltd." and "company" "Co."). It must be distinguishable in the filing office's records from other business entities' names and reserved names, and may not use words restricted by other New Jersey statutes unless those restrictions are met. A name can be reserved for 120 days; the LLC name reservation fee is $50.00, and transfer or renewal of a reserved LLC name is $50.00 each.

Question 4

Do you need a registered agent for an LLC in New Jersey?

Accepted Answer

An LLC must designate and continuously maintain in New Jersey an office (which need not be a place of its activity) and an agent for service of process. The agent must be an individual who is a New Jersey resident or another person with authority to transact business in New Jersey. Changing the registered office or agent (or both) costs $25.00.

Question 5

Does an LLC have to file an annual report in New Jersey?

Accepted Answer

Every domestic and foreign LLC files an annual report with the Division of Revenue and Enterprise Services; the fee is $75.00. The State's business portal says the report is due every year on the last day of the month in which the business was formed, and that the business is responsible for filing even if it gets no notice from the State. Under state law, if no annual report is filed for two consecutive years, a domestic LLC's certificate is moved to an inactive list (and a foreign LLC's certificate may be revoked); reinstatement requires paying a reinstatement fee, the current and all delinquent annual report fees, and a late filing fee. The LLC reinstatement fee is $75.00.

Question 6

What state taxes does an LLC pay in New Jersey?

Accepted Answer

An LLC classified as a partnership for federal income tax purposes that has income or loss from New Jersey sources and more than two owners must pay a partnership filing fee of $150 for each owner, up to a maximum of $250,000, on the NJ-1065. The fee is due on or before the 15th day of the fourth month after the close of each privilege period, along with an installment payment equal to 50% of the current year's filing fee. Single-member LLCs do not file a separate business income tax return; the owner reports the profit on an individual return.

Question 7

Is an operating agreement required in New Jersey?

Accepted Answer

New Jersey's Revised Uniform Limited Liability Company Act provides that, with stated exceptions, the operating agreement governs relations among the members and the LLC. The operating agreement is not among the items the statute requires in the Certificate of Formation filed with the State.

Question 8

How do you register a DBA in New Jersey?

Accepted Answer

An LLC that wants to do business under a name other than its actual name must register the alternate name by filing a certificate of registration of alternate name with the Division of Revenue and Enterprise Services, unless it also uses its actual name in a way that is not deceptive. The LLC alternate name registration fee is $50.00, and renewal is $50.00. (Sole proprietors and general partnerships register trade names with their county.)

Question 9

How do you get a sales tax permit in New Jersey?

Accepted Answer

Businesses register for state taxes by filing the Application for Business Registration (Form NJ-REG) online after forming. If the business indicates on the NJ-REG that it will collect sales tax, remit use tax or use exemption certificates, the State sends it a New Jersey Certificate of Authority for Sales Tax, which is its permit to collect sales tax and must be displayed at the place of business. The Division of Taxation says to register at least 15 business days before opening.

Question 10

How do you register a foreign LLC in New Jersey?

Accepted Answer

An out-of-state LLC files for authorization to do business in New Jersey through the Division's online Business Formation service; a Good Standing Certificate from its home state is needed. The fee for a certificate of registration for a foreign LLC is $100.00.

Question 11

How do you dissolve an LLC in New Jersey?

Accepted Answer

LLCs (domestic and foreign) dissolve or cancel through the Division's online Business Endings and Cancellation service; the Division says a tax clearance certificate is not required for LLCs, but the business must be in good standing to file online. The Certificate of Cancellation fee is $100.00 for a domestic LLC and $125.00 for a foreign LLC. State law allows (but does not require) a dissolved LLC to publish notice of its dissolution in a newspaper to request claims.

LLC filing fee	The fee for filing a Certificate of Formation for a New Jersey LLC is $100.00. Expedited over-the-counter service is available for an extra fee ($25.00 per filing, with same-day, 2-hour and 1-hour options at higher fees). The Division's Getting Registered page also states the fee is $100 for all for-profit entities. A 2026 bill (A5325) proposed lowering certain business formation fees from $125.00 to $100.00; the fee schedule read (last updated 07/01/26) lists $100.00. Source: N.J. Division of Revenue and Enterprise Services, Registry Fee Schedules; Getting Registered
How to file	First check that the name is available using the Division's online Business Name Search. Then file a Certificate of Formation with the New Jersey Division of Revenue and Enterprise Services, online through the state's Business Formation service (you will need the business name and type, registered agent information including an email address, and a credit card or eCheck). The certificate states the LLC's name and the street and mailing addresses of its registered office and the name of its registered agent. After the certificate is filed, register for tax and employer purposes by filing Form NJ-REG online. An LLC is formed when the certificate is filed and the company has at least one member. The Division's pages read do not state a typical processing time. Source: N.J. Division of Revenue and Enterprise Services, Getting Registered; Online Business Formation; N.J.S.A. 42:2C-18
Name rules and reservation	The name must contain "limited liability company" or the abbreviation "L.L.C." or "LLC" ("Limited" may be abbreviated "Ltd." and "company" "Co."). It must be distinguishable in the filing office's records from other business entities' names and reserved names, and may not use words restricted by other New Jersey statutes unless those restrictions are met. A name can be reserved for 120 days; the LLC name reservation fee is $50.00, and transfer or renewal of a reserved LLC name is $50.00 each. Source: N.J.S.A. 42:2C-8 (as amended by P.L.2013, c.276), 42:2C-10; N.J. Division of Revenue and Enterprise Services, Registry Fee Schedules
Registered agent	An LLC must designate and continuously maintain in New Jersey an office (which need not be a place of its activity) and an agent for service of process. The agent must be an individual who is a New Jersey resident or another person with authority to transact business in New Jersey. Changing the registered office or agent (or both) costs $25.00. Source: N.J.S.A. 42:2C-14; N.J. Division of Revenue and Enterprise Services, Registry Fee Schedules
Operating agreement	New Jersey's Revised Uniform Limited Liability Company Act provides that, with stated exceptions, the operating agreement governs relations among the members and the LLC. The operating agreement is not among the items the statute requires in the Certificate of Formation filed with the State. Source: N.J.S.A. 42:2C-11, 42:2C-18

Annual report	Every domestic and foreign LLC files an annual report with the Division of Revenue and Enterprise Services; the fee is $75.00. The State's business portal says the report is due every year on the last day of the month in which the business was formed, and that the business is responsible for filing even if it gets no notice from the State. Under state law, if no annual report is filed for two consecutive years, a domestic LLC's certificate is moved to an inactive list (and a foreign LLC's certificate may be revoked); reinstatement requires paying a reinstatement fee, the current and all delinquent annual report fees, and a late filing fee. The LLC reinstatement fee is $75.00. Source: Business.NJ.gov, Taxes and Annual Report; N.J. Division of Revenue and Enterprise Services, Registry Fee Schedules; N.J.S.A. 42:2C-26
State franchise or minimum tax	An LLC classified as a partnership for federal income tax purposes that has income or loss from New Jersey sources and more than two owners must pay a partnership filing fee of $150 for each owner, up to a maximum of $250,000, on the NJ-1065. The fee is due on or before the 15th day of the fourth month after the close of each privilege period, along with an installment payment equal to 50% of the current year's filing fee. Single-member LLCs do not file a separate business income tax return; the owner reports the profit on an individual return. Partnerships with nonresident owners may also be subject to tax under the Corporation Business Tax Act (NJ-CBT-1065). Source: N.J. Division of Taxation, 2025 NJ-1065 Partnership Return Instructions; Starting a Business in New Jersey
Sales tax permit	Businesses register for state taxes by filing the Application for Business Registration (Form NJ-REG) online after forming. If the business indicates on the NJ-REG that it will collect sales tax, remit use tax or use exemption certificates, the State sends it a New Jersey Certificate of Authority for Sales Tax, which is its permit to collect sales tax and must be displayed at the place of business. The Division of Taxation says to register at least 15 business days before opening. The pages read do not state whether a fee applies to the NJ-REG or the Certificate of Authority for Sales Tax. Source: N.J. Division of Taxation, Starting a Business in New Jersey
DBA / assumed name	An LLC that wants to do business under a name other than its actual name must register the alternate name by filing a certificate of registration of alternate name with the Division of Revenue and Enterprise Services, unless it also uses its actual name in a way that is not deceptive. The LLC alternate name registration fee is $50.00, and renewal is $50.00. (Sole proprietors and general partnerships register trade names with their county.) Source: N.J.S.A. 42:2C-9; N.J. Division of Revenue and Enterprise Services, Registry Fee Schedules; N.J. Division of Taxation, Starting a Business in New Jersey

How to Start an LLC in New Jersey: Fees, Filings and Annual Requirements

Quick answers for New Jersey

Forming the LLC

Keeping the LLC in good standing

Out-of-state LLCs and closing

Where to get help in New Jersey

Starting an LLC & Small Business FAQ

More New Jersey law