How to Form an LLC in New Jersey: Steps & Cost (2026)

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 6, 2026 · Last updated Aug 6, 2026

You form a New Jersey LLC by filing a Certificate of Formation with the New Jersey Division of Revenue and Enterprise Services and paying the $100 filing fee (reduced from $125 on July 1, 2026). File it online through the state's Business Formation portal. You must appoint a New Jersey registered agent, and within 60 days you must file Form NJ-REG to register for state taxes and receive a Business Registration Certificate.

New Jersey Agency and Form: Division of Revenue, Certificate of Formation

A New Jersey LLC is created by filing a Certificate of Formation with the New Jersey Division of Revenue and Enterprise Services (DORES), a unit of the Department of the Treasury. New Jersey runs a combined system: the Division of Revenue handles both the entity filing that creates your LLC and the tax/employer registration that lets it operate. The Certificate of Formation is authorized by the New Jersey Revised Uniform Limited Liability Company Act, and the Division's acceptance of it is the legal act that brings the LLC into existence.

The certificate asks for the LLC's name, its registered agent and registered office, the business purpose (a general purpose clause is accepted), the duration if not perpetual, and the organizer. The name must contain the words "Limited Liability Company" or an abbreviation such as "LLC" or "L.L.C." and must be distinguishable in the Division's records from existing entity names. The fastest route is the state's Online Business Formation portal, which files the certificate and can bundle the tax registration; mail and fax filings are also accepted. This guide covers the New Jersey process; for the national overview see how to form an LLC and what an LLC is.

How to Form a New Jersey LLC, Step by Step

Forming a New Jersey LLC is a five-step process. Each step corresponds to a requirement of the Revised Uniform Limited Liability Company Act, a Division of Revenue rule, or a federal tax rule.

1. Choose and check your LLC name. Select a name that includes an LLC designator and is distinguishable from names already on file with the Division of Revenue. Verify availability through the state's business name search. If you are not ready to file, you may reserve the name for 120 days for a $50 fee. Confirm the name also does not infringe a federal trademark.
2. Appoint a New Jersey registered agent. Every New Jersey LLC must name a registered agent and a registered office in the state. The agent must be a New Jersey resident individual or an entity authorized to transact business in New Jersey, and must have a physical New Jersey street address.
3. File the Certificate of Formation. Submit the certificate to the Division of Revenue and pay the $100 filing fee. File online through the Business Formation portal for the fastest turnaround, or by mail or fax. Once the Division accepts it, your LLC legally exists and receives an entity identification number.
4. Get an EIN and adopt an operating agreement. Apply for a free federal EIN from the IRS. New Jersey does not require you to file an operating agreement, but adopting one to set ownership, management, and profit distribution is strongly recommended.
5. File Form NJ-REG for tax and employer registration. Complete Form NJ-REG with the Division of Revenue within 60 days of forming the LLC, and at least 15 business days before doing business or making taxable sales. NJ-REG registers you for sales tax, employer withholding, and other state taxes, and produces your Business Registration Certificate.

After these steps, open a business bank account (banks generally ask for the stamped Certificate of Formation and the EIN) and keep your registered agent, annual report, and tax accounts current every year.

New Jersey LLC Filing Fees (2026)

The core cost of a New Jersey LLC is the $100 Certificate of Formation fee, which the state reduced from $125 effective July 1, 2026. The table below lists the state fees most new LLCs encounter, each verified against the Division of Revenue Registry Fee Schedule. Amounts are effective for 2026 and are set by the state, not by any filing service.

Expedited processing is available from the Division of Revenue for an additional fee ranging from $25 to $1,000 depending on turnaround. For a full cost breakdown over the life of the LLC, see New Jersey LLC cost and the national how much an LLC costs guide.

New Jersey Registered Agent Requirement

A New Jersey registered agent is the person or entity your LLC designates to receive service of process, tax notices, and official state correspondence. Under N.J.S.A. 42:2C-14, every New Jersey LLC must designate and continuously maintain a registered office and an agent for service of process in the state. You name the initial agent directly on the Certificate of Formation.

The agent must be either an individual who is a New Jersey resident, or a person (including a company) with authority to transact business in New Jersey, and must have a physical New Jersey street address - a post office box alone does not satisfy the registered office requirement. You may act as your own registered agent, name a manager, or hire a commercial registered agent service. To change agents later, file a change of registered agent/office with the Division of Revenue for a $25 fee. See New Jersey registered agent requirements and the national registered agent overview for detail.

Form NJ-REG: Combined Tax and Employer Registration

New Jersey requires a step many states do not: after forming the entity, every LLC must complete Form NJ-REG, the business registration application, with the Division of Revenue. This is separate from the Certificate of Formation and registers your LLC for state taxes - including sales and use tax and employer withholding - and other obligations that apply to your activity. There is no fee to file NJ-REG.

File NJ-REG within 60 days of forming the LLC, and at least 15 business days before you begin doing business or make your first taxable sale. On completion you receive a Business Registration Certificate (BRC), which serves as proof of valid registration with the Division of Revenue and is required to bid on public contracts and to apply for certain state grants and tax credits. Businesses that sell taxable goods or services also receive authority to collect New Jersey sales tax through this registration. For more on licensing beyond registration, see how to get a business license in New Jersey.

How a New Jersey LLC Is Taxed

By default, the IRS treats a single-member LLC as a disregarded entity (taxed on the owner's return) and a multi-member LLC as a partnership; either can elect corporate or S-corporation treatment by filing the appropriate IRS form. New Jersey follows the federal classification for income tax. A multi-member LLC taxed as a partnership files the New Jersey Partnership Return, Form NJ-1065.

New Jersey imposes a partnership filing fee on LLCs taxed as partnerships that have more than two owners and income from New Jersey sources: $150 per owner, capped at $250,000, due by the 15th day of the fourth month after the close of the tax year. The partnership also makes a prepayment installment equal to 50% of the fee for the next year. LLCs with New Jersey-source income allocated to nonresident owners must also remit tax for those owners using Form NJ-CBT-1065. For a fuller picture of ongoing filings and taxes, see New Jersey LLC annual report and taxes.

New Jersey LLC Annual Report

Every New Jersey LLC must file an annual report with the Division of Revenue to keep its contact and agent information current. The fee is $75, and the report is due by the last day of the anniversary month of the LLC's formation - for example, an LLC formed on March 10 files every year by March 31. The report is filed online only, through the state's annual report portal.

An LLC that fails to file its annual report for two consecutive years is administratively revoked by the Division of Revenue and loses the right to transact business in New Jersey. Reinstatement requires filing the delinquent reports, paying a $75 reinstatement fee plus a $20 tax clearance fee, and clearing any outstanding obligations. Keeping the annual report current is the simplest way to keep the LLC in good standing. See New Jersey annual report for the full process.

Business Licenses and Sales Tax

New Jersey does not issue a single general statewide business license. Instead, every business must complete the NJ-REG tax registration, and then obtain any industry-specific or local licenses that apply to its activity. Regulated professions and trades - for example contractors, health care providers, and financial services - are licensed through state boards, and cities and towns may require their own mercantile licenses, zoning approvals, or inspections.

If your LLC sells taxable goods or services in New Jersey, the NJ-REG registration gives you authority to collect and remit New Jersey sales tax before making sales. Because license requirements vary by industry and municipality, check both the relevant state licensing board and your local clerk before you operate. See business license in New Jersey for a breakdown.

Closing a New Jersey LLC

To close a New Jersey LLC properly, you wind up the business, file final tax returns, and file a Certificate of Cancellation (Form L-109) with the Division of Revenue for a $100 fee. The LLC must have filed all annual reports and be in good standing before it can cancel. Simply abandoning the LLC leaves annual report and tax obligations running and can lead to accumulating fees. See how to dissolve an LLC in New Jersey and the national dissolution overview.

Frequently Asked Questions

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

The Certificate of Formation fee is $100, paid to the New Jersey Division of Revenue and Enterprise Services. The fee was reduced from $125 on July 1, 2026. Form NJ-REG has no separate fee, and the annual report costs $75. See New Jersey LLC cost.

What do I file to create a New Jersey LLC?

A Certificate of Formation with the Division of Revenue and Enterprise Services, most easily through the state's Online Business Formation portal, with the $100 fee. You then complete Form NJ-REG for tax and employer registration.

Does a New Jersey LLC need a registered agent?

Yes. Under N.J.S.A. 42:2C-14 every New Jersey LLC must continuously maintain a registered office and a registered agent for service of process. The agent must be a New Jersey resident or an entity authorized to do business in the state.

What is Form NJ-REG and when is it due?

Form NJ-REG is New Jersey's tax and employer registration. File it within 60 days of forming the LLC and at least 15 business days before doing business or making taxable sales. It produces your Business Registration Certificate. There is no fee.

Does a New Jersey LLC file an annual report?

Yes. The annual report costs $75 and is due by the last day of the LLC's anniversary month each year, filed online. Missing two consecutive reports leads to administrative revocation.

How is a New Jersey LLC taxed?

Federally, a single-member LLC is disregarded and a multi-member LLC is a partnership by default. A New Jersey LLC taxed as a partnership with more than two owners and New Jersey-source income pays a $150-per-owner filing fee (capped at $250,000) with Form NJ-1065.

Related

• How to form an LLC (cluster hub)
• New Jersey registered agent requirements
• New Jersey LLC cost and filing fees
• New Jersey LLC annual report and taxes
• Business license in New Jersey
• How to dissolve an LLC in New Jersey
• How to get an EIN
• S-corp vs LLC

Sources

1. NJ Division of Revenue and Enterprise Services - Getting Registered (Certificate of Formation $100; NJ-REG; combined registration).
2. NJ Division of Revenue and Enterprise Services - Registry Fee Schedule ($100 formation; $50 name reservation; $25 change of agent; $75 annual report).
3. NJ Division of Revenue - Online Business Formation portal.
4. NJ Division of Revenue - Business Registration Certificate (NJ-REG; BRC; public contracting).
5. NJ Division of Revenue - Annual Report FAQ ($75 fee; revocation after two years).
6. Business.NJ.gov - Register Your Business (name search, EIN, formation, NJ-REG).
7. NJ Division of Taxation - Partnership Filing Information ($150-per-owner filing fee; NJ-1065; $250,000 cap).
8. NJ Division of Taxation - Prepayment of Partnership Filing Fee (50% installment).
9. New Jersey Revised Statutes - N.J.S.A. 42:2C-14, Office and agent for service of process.
10. New Jersey Revised Statutes - N.J.S.A. 42:2C-18, Certificate of formation.
11. New Jersey Revised Statutes - N.J.S.A. 42:2C-11, Name requirements.
12. IRS - Limited Liability Company (LLC) (default federal classification).
13. IRS - Get an Employer Identification Number (free EIN).
14. Legal Information Institute - 26 CFR 301.7701-3, Classification of certain business entities.

LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Laws, fees, and thresholds change; verify current requirements with the New Jersey Division of Revenue and Enterprise Services and the New Jersey Division of Taxation before acting.