How to Start an LLC in New Jersey (2026 Guide)
New Jersey just dropped its formation fee from $125 to $100 as of July 2026 — and does something almost no other state does: the state itself recommends getting your EIN before you file your Certificate of Formation, not after. Here's all 8 steps, in the order New Jersey actually wants them.
To start a New Jersey LLC, file a Certificate of Formation (Public Records Filing) with the Division of Revenue and Enterprise Services (DORES) for $100 — reduced from $125 as of July 1, 2026 — the same price online or by mail, typically approved in 1–3 business days online. New Jersey's official guidance recommends getting your EIN from the IRS first, before filing the Certificate — the reverse sequence most states use. Every LLC then files an annual report ($75, online only) by the last day of its anniversary month. State income tax is graduated from 1.4% to 10.75%, and sales tax is a flat 6.625% statewide with no local additions.
- State filing fee
- $100 (reduced from $125, Jul 2026)
- Processing time
- ~1–3 business days online
- EIN sequence
- Get EIN before filing — reversed
- Annual report
- $75 · anniversary month · online only
- Income tax
- 1.4%–10.75% graduated
- Sales tax
- 6.625% flat — no local add-ons
Why Form an LLC in New Jersey?
New Jersey just became meaningfully cheaper to form in — the $125 filing fee dropped to $100 as of July 1, 2026. What you get:
- A $100 formation fee — down from $125, and the same price whether you file online or by mail.
- Fast processing — online filings typically approve in 1–3 business days.
- A uniform 6.625% sales tax — no county or local add-ons anywhere in the state, unusually simple for a Northeast state.
- No entity-level income tax on default LLCs — profits pass through to members, taxed only at the individual level.
Two things most guides get backwards or skip entirely: first, New Jersey's own guidance recommends getting your EIN before filing your Certificate of Formation — nearly every other state tells you to do it the other way around. Second, if you're forming a multi-member LLC, budget for the LLC Partner Tax — a separate $150-per-member annual fee that catches founders who only budgeted for the $75 annual report.
How to Start a New Jersey LLC in 8 Steps
Your name must be distinguishable from every New Jersey entity and contain "LLC" or "Limited Liability Company." Search free on the state's business entity search.
Every New Jersey LLC must continuously maintain a registered agent — an NJ resident or authorized entity with a physical in-state street address.
File the Certificate of Formation
The $100 filing (reduced from $125) that creates your LLC — but first, get your EIN, per New Jersey's recommended order. File online through DORES for 1–3 business day approval, or by mail at the same price.
Not required by New Jersey, but it overrides state default rules, satisfies your bank, and hardens a single-member LLC's liability shield.
Get Your Free EIN from the IRS
Unusually, New Jersey recommends getting this before your Certificate of Formation (see Step 3) — free at IRS.gov, about 15 minutes.
File Your Annual Report (Anniversary Month)
$75, online only, due by the last day of your LLC's anniversary month every year. Multi-member LLCs also owe the separate LLC Partner Tax.
Get Business Licenses & Permits
No statewide general license — but sales tax registration, local permits, and professional board licenses as applicable.
Understand New Jersey LLC Taxes
A graduated state income tax up to 10.75%, the multi-member LLC Partner Tax, a uniform 6.625% sales tax, and the BAIT SALT-cap workaround.
What a New Jersey LLC Really Costs (2026)
| Cost Item | Amount | When |
|---|---|---|
| Certificate of Formation (required) | $100 | One-time, at formation |
| Annual report (required) | $75 (+ ~$3 card fee) | Every year, anniversary month |
| LLC Partner Tax (multi-member only) | $150/member/yr | With your NJ-1065 return |
| Registered agent service (optional) | $0–$125/yr | Annual, if hired |
| Alternate name / DBA (optional) | $50 | 5-year term |
| Expedited processing (optional) | $25–$1,000 | Same-day to fastest tiers |
| EIN from the IRS | $0 — always free | At IRS.gov, before filing |
Bottom line: $100 to form and $75/yr to maintain for a single-member LLC — multi-member LLCs should budget the LLC Partner Tax on top. Model your exact setup below.
New Jersey LLC Cost Calculator
New Jersey LLC Cost Calculator
First-year + 3-year totals · verified July 2026
Excludes state income tax and local permits. LLC Partner Tax applies only to multi-member LLCs, modeled per member per year.
The Reversed EIN Sequence
Almost every state tells you to file your formation documents first, then get your EIN. New Jersey's official guidance recommends the opposite: apply for your EIN before filing the Certificate of Formation. This is a small sequencing detail, but it's exactly the kind of thing that trips up founders following generic multi-state advice — don't assume the usual order applies here.
New Jersey LLC Taxes at a Glance
Default LLCs pass profits to your personal return, taxed at New Jersey's graduated 1.4%–10.75% rate — the top rate applies only above $1 million in taxable income, one of the highest top rates in the country. Add federal self-employment tax of 15.3% on 92.35% of net profit. Multi-member LLCs owe the separate LLC Partner Tax — $150 per member annually. Sellers collect a flat 6.625% sales tax statewide, with no local add-ons. New Jersey also offers the Business Alternative Income Tax (BAIT), a SALT-cap workaround. Details in Step 8.
Ahmad Adil's Take: the fee drop to $100 is genuinely good news, but I don't want that to distract from the two details that actually change your paperwork order and your annual budget. Get your EIN first — New Jersey says so directly, and it's a five-minute adjustment to your process once you know it. And if you're forming with a co-founder or multiple members, do not budget only the $75 annual report; the LLC Partner Tax adds $150 per member on top, every single year, and it's uncapped for small LLCs. A 4-member LLC is looking at $600/yr in partner tax alone before the $75 report — plan for it from day one, not when the NJ-1065 bill arrives.
- ✓Forms your New Jersey LLC for $39 + the $100 state fee
- ✓Files online with the Division of Revenue (DORES)
- ✓Free New Jersey registered agent the first year
- ✓No upsells · No data selling · Privacy by Default
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New Jersey LLC — FAQ
Ahmad Adil is the founder and CEO of LLC School. The figures here — the $100 Certificate of Formation (reduced from $125 as of July 2026), the $75 annual report, and New Jersey’s graduated 1.4%–10.75% income tax — reflect current New Jersey Division of Revenue and Enterprise Services guidance. This is educational content, not legal or tax advice.
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