How to form an LLC in New Jersey

New Jersey cut its LLC formation fee in July 2026, and forming one online usually takes a day. There is a separate tax registration step that many owners miss. This guide covers the filing, the registration and the yearly report.

By Hamza Fida, Chartered Accountant. Reviewed by Awais Jameel, Chartered Accountant. Checked against official sources on . 3 minute read.

Short answer

To form an LLC in New Jersey, file a Certificate of Formation, called the Public Records Filing, with the Division of Revenue and Enterprise Services. The fee fell from $125 to $100 on July 1, 2026. Then register for New Jersey taxes, and file an annual report for $75 each year in the LLC's anniversary month.

At a glance

State filing fee
$100 from July 1, 2026, previously $125
Filed with
Division of Revenue and Enterprise Services
Tax registration
NJ-REG, a separate filing after formation
Annual report
$75 a year
Annual report due
In the anniversary month
Publication
Not required
How to form an LLC in New JerseyState filing fee: $100 from July 1, 2026, previously $125; Filed with: Division of Revenue and Enterprise Services; Tax registration: NJ-REG, a separate filing after formation; Annual report: $75 a year; Annual report due: In the anniversary month; Publication: Not required.KEY FACTS AT A GLANCEHow to form an LLC in New JerseyState filing fee$100 from July 1, 2026,previously $125Filed withDivision of Revenue andEnterprise ServicesTax registrationNJ-REG, a separate filingafter formationAnnual report$75 a yearAnnual report dueIn the anniversary monthPublicationNot requiredChecked against official sourcesTax BakersHow to form an LLC in New JerseyState filing fee: $100 from July 1, 2026, previously $125; Filed with: Division of Revenue and Enterprise Services; Tax registration: NJ-REG, a separate filing after formation; Annual report: $75 a year; Annual report due: In the anniversary month; Publication: Not required.KEY FACTS AT A GLANCEHow to form an LLC in New JerseyState filing fee$100 from July 1, 2026, previously $125Filed withDivision of Revenue and Enterprise ServicesTax registrationNJ-REG, a separate filing after formationAnnual report$75 a yearAnnual report dueIn the anniversary monthPublicationNot requiredChecked against official sourcesTax Bakers
Key facts at a glance, as set out in this guide.

Who should form an LLC in New Jersey?

Anyone who lives in New Jersey or runs their business from there. If you form in another state but operate in New Jersey, you will usually have to register there as a foreign LLC anyway, paying both states' fees. See home state or another state.

How do you form an LLC in New Jersey, step by step?

  1. Choose and check the name

    Search the state's business records and include "LLC", "L.L.C." or "Limited Liability Company" in the name.

  2. Appoint a registered agent

    A person or company with a physical street address in New Jersey. See what a registered agent is.

  3. File the Certificate of Formation

    Online through the Division of Revenue and Enterprise Services, which usually approves online filings within a business day, or by mail. The fee is $100 since July 1, 2026. Confirm the amount at checkout, as some older sources still show $125.

  4. Get an EIN and sign an operating agreement

    The EIN is free from the IRS. See LLC operating agreement.

  5. Register for state taxes

    Sales tax and payroll as needed. Then note the first yearly filing date.

What does New Jersey require every year?

An annual report each year for $75, filed in the LLC's anniversary month. An LLC that misses two consecutive years can have its charter revoked.

For deadlines, fees and late penalties in detail, see New Jersey LLC yearly filings.

What is the separate tax registration?

After formation, New Jersey LLCs register with the Division of Taxation through the online business registration, often called NJ-REG. It sets up tax and employer accounts and is required even if you do not expect to collect sales tax.

Should you file it yourself or use a formation service?

Filing yourself costs only the state fee, and the New Jersey filing is short enough for most owners to complete. A formation service saves time, can act as your registered agent and may send reminders for yearly filings, but compare total yearly costs: low headline prices are often paired with paid add-ons such as expedited filing, operating agreements or EIN applications, which you can do yourself free. Whichever you choose, keep the approved filing, the EIN letter and your operating agreement together. See how much an LLC costs.

Can a non-resident form an LLC in New Jersey?

Yes. New Jersey has no residency or citizenship requirement for an LLC's members or managers. You need a registered agent with a New Jersey street address and an EIN; a foreign owner without a Social Security number applies for the EIN on Form SS-4. A single-member LLC owned by a foreign person files Form 5472 with a pro forma Form 1120 every year, even with no US income. See can a non-resident own a US LLC and annual filings for foreign-owned LLCs.

What happens if you miss a required report?

The state usually charges a late fee and marks the LLC as not in good standing, which can block a certificate of good standing, a bank account or a loan. If the filing stays overdue, the state can administratively dissolve the LLC, ending its liability protection and its claim to the name. Reinstatement means filing every missing report and paying the fees owed, so put the dates in your calendar. See reinstating a dissolved LLC.

Which New Jersey taxes apply to an LLC?

New Jersey taxes owners on their share of profit under its gross income tax. LLCs taxed as partnerships with more than two owners may owe a partnership filing fee per owner. New Jersey has a state sales tax, and LLCs taxed as corporations pay the corporation business tax.

If you sell online, see New Jersey sales tax for online sellers.

Federally, a New Jersey LLC is taxed like any other LLC. See how LLCs are taxed. For a side-by-side view of state costs, see how much an LLC costs.

Want your New Jersey LLC formed?

We file your Certificate of Formation, arrange the registered agent and EIN, and keep track of every New Jersey deadline for you.

Questions people ask

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

$100 from July 1, 2026, down from $125, then $75 a year for the annual report.

When is the New Jersey LLC annual report due?

In the LLC's anniversary month each year.

Do New Jersey LLCs need to register for taxes?

Yes. After formation, register with the Division of Taxation through the online business registration.

Does New Jersey require LLC publication?

No. New Jersey has no newspaper publication requirement for LLCs.

Sources

Every fee, date and rule on this page was taken from these official and primary sources.

  1. New Jersey Division of Revenue and Enterprise Services: fee schedule, updated July 1, 2026
  2. New Jersey Revised Uniform Limited Liability Company Act, N.J.S.A. 42:2C
  3. IRS: Get an employer identification number
  4. IRS: Employer identification number, including international applicants

Rules and fees change. If you are reading this long after September 30, 2026, confirm the figures with the source before you rely on them.

More in State LLC formation

This guide is general information. It is not tax or legal advice for your situation.