Gullia Filing
New Jersey state guide - 6 lessons

How to start an LLC in New Jersey

New Jersey forms an LLC through a single Public Records Filing with the Division of Revenue and Enterprise Services, a $125 filing that most owners complete online in a few minutes. What trips people up is what comes right after: every New Jersey business, whether or not it owes tax, must also complete the separate NJ-REG business registration, and the LLC then owes a $75 annual report every year on the last day of its anniversary month. This guide walks through the filing, the registered agent rules, the tax registration and the ongoing obligations in the order you will meet them.

New Jersey LLC facts at a glance

New Jersey LLC facts at a glance
Official filing agencyNew Jersey Division of Revenue and Enterprise Services
Formation documentPublic Records Filing for New Business Entity (Certificate of Formation)
State filing fee$125
Filing methodsOnline through the Division of Revenue and Enterprise Services, Mail to Trenton
Typical processing (recent)5-7 business days
Typical expedited processing24 hours (8.5 hours $500) for an extra $50
Registered agentRequired. Must have a physical New Jersey street address, not a PO box, and be listed on the Public Records Filing.
Annual Report$75, due Last day of anniversary month
Late penalty$25 + revocation after 2 years
State-level business taxNo franchise tax. Corporation Business Tax of 6.5%-9% if C-Corp elected.
Publication requirementNone
NJ-REG business registrationMandatory for every New Jersey business, filed with the Division of Revenue after formation. There is no filing fee, and it produces the Business Registration Certificate that banks and government contracts ask for.
Multi-member partnership filing feeNew Jersey partnerships, including multi-member LLCs taxed as partnerships, with more than two owners and New Jersey source income or loss may owe a per-owner filing fee reported with the NJ-1065 or NJ-CBT-1065 return, subject to a statutory cap.
Annual report filing methodFiled online through the state's dedicated Annual Report portal, separate from the general business registration site.

Processing times reflect recent official guidance and change often. Check the New Jersey Division of Revenue and Enterprise Services current processing calendar before you rely on a date.

File it yourself

New Jersey accepts filings directly from business owners. You do not need us, or any other company, to form your LLC. Here is the official portal.

the New Jersey Division of Revenue and Enterprise Services online filing service

The New Jersey lessons

  1. 1Name your New Jersey LLCDesignator wording, the availability check and what the Division of Revenue will reject.
  2. 2Appoint your New Jersey registered agentThe physical address requirement, who can serve, and why it is on public record.
  3. 3File the Public Records FilingThe Certificate of Formation, the $125 fee, expedited options and what happens right after.
  4. 4Get an EIN, register with NJ-REG and open a bank accountThe free federal EIN, the mandatory NJ-REG registration, and keeping business money separate.
  5. 5New Jersey LLC taxes, licences and permitsPass-through income tax, the multi-member partnership filing fee, and where licensing is handled.
  6. 6File the New Jersey annual reportThe $75 fee, the anniversary-month deadline, and what happens if you miss it.
Start lesson 1

Related Gullia Filing pages

Or let us file your New Jersey LLC for you

Everything above is yours to use for free. If you would rather hand it over, we prepare and file the Public Records Filing for New Business Entity (Certificate of Formation), act as your registered agent, and track your ongoing deadlines.

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Official sources

Last reviewed: September 2026 - reviewed by Gullia Filing Legal & Formation Team, Corporate formation specialists and registered agents