How much does an LLC cost in New Jersey?
Formation costs $125 to file your Certificate of Formation with the New Jersey Division of Taxation under N.J.S.A. 42:2C-18. Annual reports cost $75 per year, due by the last day of your formation anniversary month. Expedited processing adds $25 for 8.5-business-hour service. Total first-year cost: $200–$225 minimum, plus ongoing $75 annual fees.
Formation Fees
New Jersey charges a flat $125 filing fee for your Certificate of Formation (N.J.S.A. 42:2C-18). Online filing is available with standard processing taking 1–5 business days.
If you need faster service, expedited options are available:
- 8.5-business-hour service: +$25
- Same-day, two-hour, and one-hour premium services also available through the registry system
Your filing must include your LLC name, business purpose, registered agent name and New Jersey office address, principal business address, and signature of an authorized representative.
Annual Compliance Costs
After formation, file an Annual Report by the last day of your formation anniversary month each year. The filing fee is $75 (N.J.S.A. 42:2C-26).
Failure to file carries consequences: Missing two consecutive annual reports triggers inactive status or authority revocation. Reinstatement requires filing all delinquent reports plus a $75 reinstatement fee.
Tax Obligations
Beyond formation and filing fees, budget for ongoing tax obligations:
Gross Income Tax: New Jersey imposes graduated rates up to 10.75% on LLC member income (N.J.S.A. 54A:1-1 et seq.). Single-member LLCs default to disregarded-entity taxation; multi-member LLCs default to partnership taxation. You can elect S-corp or C-corp treatment if advantageous.
Sales Tax: If you sell taxable goods or services, register for New Jersey's 6.625% sales tax at https://www.nj.gov/treasury/revenue/gettingregistered.shtml.
Self-employment tax: Applies to all LLC owner income.
Estimated tax payments are due April 15, June 15, September 15, and January 15.
Total First-Year Cost
- Formation filing: $125–$150 (with expedited option)
- Annual report: $75
- Minimum total: $200–$225
Ongoing annual costs: $75 for annual reports, plus state income tax and self-employment tax obligations.
This is general information, not legal advice.