How to Start a Business in New Jersey (2026)

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 20, 2026 · Last updated Aug 20, 2026

To start a business in New Jersey you check the name, choose an entity type, obtain a free federal EIN, file a Certificate of Formation with the Division of Revenue and Enterprise Services - $100 for a for-profit LLC - and then register for tax with Form NJ-REG, which produces your Business Registration Certificate.

Quick Answer

Agency: New Jersey Division of Revenue and Enterprise Services (DORES)
Formation document: Certificate of Formation
Filing fee: $100 for a for-profit LLC
Tax registration: Form NJ-REG, filed through the DORES online portal
EIN: $0 - required for corporations, LLCs, LLPs, and LPs
Output: Business Registration Certificate (BRC)
BRC used for: Public contracting; state grants and tax credits

The New Jersey Sequence

New Jersey runs business start-up through a single agency, the Division of Revenue and Enterprise Services, which sits inside the Department of the Treasury. That agency handles both the entity filing and the tax registration, which is why the New Jersey process feels more linear than in states that split the two between a Secretary of State and a revenue department. The order matters: name, entity choice, EIN, formation filing, then NJ-REG.

Not every business files a formation document. A sole proprietor operating under their own name has no entity to create - see what an LLC is to decide whether an entity is worth it. But every business that will have tax or employer obligations completes the NJ-REG registration, whether or not it filed a Certificate of Formation.

Step 1: Check the Business Name

Start with the state's Business Name Search to confirm the name you want is available. A name that is too close to an existing New Jersey record will be rejected at filing, and a rejection costs you time even when the fee is refundable. Use the New Jersey business entity search. Availability at the state level is not the same as trademark clearance; if the brand matters, read the trademark hub before printing anything. If you want to trade under a second name later, see New Jersey DBA filing.

Step 2: Choose the Entity Type

New Jersey formation filings apply to for-profit and non-profit corporations, LLCs, LLPs, and LPs. Most small New Jersey businesses choose between operating as a sole proprietor and forming an LLC. The LLC creates a separate legal person that owns its own assets and bears its own debts; the sole proprietorship does not. Compare the tax angle in S-corp vs LLC and the formation mechanics in how to form an LLC in New Jersey.

Step 3: Get a Federal EIN

New Jersey's guidance is explicit that all for-profit and non-profit corporations, LLCs, LLPs, and LPs must obtain an employer identification number from the IRS. Get the EIN before the tax registration, because NJ-REG asks for it. The IRS issues EINs at no charge; no one needs to be paid to obtain one. See how to get an EIN and the state-specific New Jersey EIN guide.

Step 4: File the Certificate of Formation

The entity is created by filing a Certificate of Formation with the Division of Revenue and Enterprise Services. The filing fee is $100 for a for-profit LLC. The certificate identifies the company name, its registered agent and registered office in New Jersey, and the business purpose. New Jersey requires a registered agent with a New Jersey address to accept service of process - see New Jersey registered agent requirements and the national registered agent overview. Related: the New Jersey Certificate of Formation and Articles of Organization.

Step 5: File Form NJ-REG

After the entity exists, complete Form NJ-REG, the tax and employer registration form, through the Division of Revenue and Enterprise Services online portal. NJ-REG is how New Jersey learns what taxes you will owe: sales and use tax, employer withholding, and any activity-specific taxes. Filing NJ-REG is a separate act from filing the Certificate of Formation, and skipping it is the most common New Jersey start-up error. Sole proprietors and partnerships that have tax or employer obligations file NJ-REG even though they filed no formation document.

Step 6: Business Registration Certificate

Completing registration produces a Business Registration Certificate (BRC). New Jersey requires the BRC for public contracting and for state grants and tax credits, so any business that intends to bid on state or local government work needs it on file. Keep a copy with your formation documents; agencies and prime contractors routinely ask for it before awarding work.

Internal Documents and Records

New Jersey does not file an operating agreement, but an LLC should adopt one anyway. It sets out ownership percentages, management, voting, distributions, and what happens when a member leaves. Banks and lenders ask for it, and courts look to it when members disagree. See New Jersey operating agreement. Alongside it, open a dedicated business bank account from day one; commingling funds is the fastest way to undermine the liability separation you paid to create.

Licenses and Local Permits

Forming an entity and registering for tax do not license the business. New Jersey licenses many occupations at the state level, and municipalities issue their own permits - zoning, health, fire, signage, and mercantile licenses among them. Licensing depends on your activity and location rather than your entity type. Start with New Jersey business licenses and the national business license guide, then confirm local requirements with your municipal clerk.

Ongoing Tax Filings

A New Jersey LLC is a pass-through by default: a single-member LLC is disregarded for federal income tax and its owner reports the business on Schedule C, while a multi-member LLC files a partnership return. Owners without withholding usually pay quarterly estimated tax and self-employment tax. New Jersey layers its own filings on top through the Division of Taxation. See New Jersey LLC tax filing, the business tax hub, and the self-employment tax calculator.

Staying in Good Standing

New Jersey entities file an annual report with the Division of Revenue and Enterprise Services to remain in good standing; confirm the current fee and due date with DORES before you budget, since New Jersey has adjusted business filing fees in recent years. Keep your registered agent current, update the state when your address changes, and file NJ-REG amendments when you add a tax type. If you expand into another state you will register there as a foreign LLC - see foreign LLC in New Jersey. Details of the recurring filing are in the New Jersey annual report guide.

Closing Correctly

If the business ends, close it formally rather than letting filings lapse. That means a dissolution filing with DORES, final tax returns and a closing of the NJ-REG tax accounts, and cancellation of licenses. An abandoned entity keeps accruing obligations and can block the owner from forming a clean new entity later. See how to dissolve an LLC in New Jersey and the national dissolution guide.

One practical habit prevents most New Jersey compliance problems: keep a single folder, digital or physical, holding the filed Certificate of Formation, the EIN confirmation letter, the NJ-REG confirmation, the Business Registration Certificate, the operating agreement, and every license. Every bank, landlord, insurer, and government contracting officer who asks for proof will ask for something from that list. Reconstructing those documents years later, after an address change or a registered-agent switch, takes far longer than filing them away as they arrive. Review the folder once a year when the annual report comes due, and confirm that the registered agent, the mailing address, and the tax accounts on file still match how the business actually operates today.

Frequently Asked Questions

What does it cost to start a business in New Jersey?

The Certificate of Formation filing fee is $100 for a for-profit LLC, paid to the Division of Revenue and Enterprise Services. A federal EIN is free from the IRS, and the NJ-REG tax registration itself does not carry a separate charge. Licenses, permits, and registered agent services are additional and vary.

What is Form NJ-REG?

Form NJ-REG is New Jersey's tax and employer registration form, filed through the Division of Revenue and Enterprise Services online portal. It tells the state which taxes you will owe, such as sales and use tax and employer withholding. Completing it produces the Business Registration Certificate.

Do I need an EIN to start a New Jersey business?

Yes for entities. New Jersey guidance states that all for-profit and non-profit corporations, LLCs, LLPs, and LPs must obtain an employer identification number from the IRS. Get it before filing NJ-REG, which asks for the number. The IRS issues EINs at no cost.

What is a Business Registration Certificate used for?

The Business Registration Certificate is issued after you complete New Jersey business registration. It is required for public contracting and for state grants and tax credits, so any business bidding on government work must have one. Keep a copy with your formation documents for agencies and prime contractors.

Which agency handles business formation in New Jersey?

The New Jersey Division of Revenue and Enterprise Services, part of the Department of the Treasury. Unlike states that split duties between a Secretary of State and a revenue department, DORES handles both the Certificate of Formation and the NJ-REG tax registration, and issues the Business Registration Certificate.

Do sole proprietors have to register in New Jersey?

A sole proprietor trading under their own name files no formation document. However, any business with New Jersey tax or employer obligations, including sole proprietors, must complete the NJ-REG registration. Local permits and any occupational licenses still apply regardless of entity type.

Sources

New Jersey Department of the Treasury, Division of Revenue and Enterprise Services - Getting Registered ($100 Certificate of Formation for a for-profit LLC; EIN requirement; Form NJ-REG; Business Registration Certificate).
New Jersey Division of Revenue and Enterprise Services - Division home and business filing portals.
State of New Jersey - Business.NJ.gov (state business start-up guidance).
IRS - Get an Employer Identification Number (free EIN).
IRS - Employer ID Numbers (when an EIN is required).
IRS - Limited Liability Company (LLC) (federal classification).
IRS - Single Member Limited Liability Companies (disregarded entity).
IRS - About Schedule C (Form 1040).
IRS - Self-Employment Tax.
IRS - Estimated Taxes.
IRS - Sole Proprietorships.

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