New Jersey LLC fees (2026)

Every mandatory and optional fee New Jersey charges an LLC, verified against the official fee schedule — not a blog's memory of it. Statutes and source links are at the bottom of each section.

Annual Report is $75, due every year by the last day of the LLC's formation-anniversary month. Note: after forming, NJ requires a SEPARATE tax/employer registration (Form NJ-REG) within 60 days. Multi-member LLCs taxed as partnerships with NJ-source income also owe a per-member Partnership Filing Fee of $150 per owner (capped at $250,000).

The full fee schedule

The filings and certificates an LLC actually ends up paying for, at the official rate.

Online vs. mail vs. counter

• {"topic": "Portal payment surcharge on annual reports and reinstatements", "detail": "The statutory fee is not the amount that leaves your account. The DORES annual-report portal adds \"Credit Card Fe (source)
• {"topic": "Higher e-check surcharge on dissolutions", "detail": "Business-ending (dissolution/cancellation) filings on the same portal carry \"Credit Card Fees $3.00\" and \"E-Check Fees $1.00\" — the (source)
• {"topic": "Expedited service is over-the-counter only", "detail": "New Jersey does not sell expedite as an online or mail add-on. The fee schedule states expedited service \"applies only to over-the-c (source)
• {"topic": "Formation portal accepts only card or e-check", "detail": "The online business formation service lists \"Credit Card or eCheck\" as the accepted payment methods — there is no check-by-mail (source)
• {"topic": "Annual reports are routed through the online portal", "detail": "DORES's own \"File Annual Report\" links point exclusively to the njportal.com annual-report application; there is no mail-i (source)

Miss the deadline: what it actually costs

New Jersey does not bolt a dollar penalty or interest onto a merely-late $75 annual report — file it a month or a year behind schedule and it is still $75 (plus the portal's $3.00 card / $0.50 e-check surcharge). The cost is structural, not monetary, and it lands on the second miss. The annual report is due every year on the last day of the LLC's formation-anniversary month, and under N.J.S.A. 42:2C-26(b) "if no annual report is filed as required by this section for two consecutive years" the certificate of a domestic LLC "shall be transferred to an inactive list maintained by the filing office" (a foreign LLC's certificate "may be revoked"). Business.NJ.gov puts the downstream consequence plainly: "After 2 missed annual reports, you may lose your authority to do business in New Jersey, your Business Registration Certificate may be invalidated, and you could lose access to state services, including funding opportunities and licenses." Coming back is a reinstatement, and DORES's published LLC/LP/LLP reinstatement block is cumulative: "All Delinquent Annual Reports (variable)" + "Current Annual Report -- $75.00" + "$75.00 for reinstatement filing" + "$25.00 Change of registered Agent/Office (if applicable)." Note one gap worth flagging: the statute also lists "a late filing fee" among the amounts owed on reinstatement, but DORES's published LLC reinstatement schedule itemizes no separate late-filing line — the delinquent-report charges are the operative catch-up cost. Reinstatement relates back to the date the certificate went inactive and validates everything the LLC did in the interim.

What trips people up

• The $75 annual report is rarely the real recurring bill. A New Jersey LLC taxed as a partnership with more than two owners and New Jersey source income owes a Partnership Filing Fee of $150 for each individual, trust, estate, or entity owner, capped at $250,000 — and must also prepay one-half of that fee toward next year on the same due date (the 15th day of the fourth month after year end). There is no proration for owners who held an interest for only part of the year, and nonprofit owners are not exempt. A four-member NJ LLC therefore faces $600 in filing fees plus a $300 prepayment, against a $75 annual report. (source)
• Forming the LLC is only half the job. After the $100 certificate of formation, New Jersey requires a separate tax/employer registration on Form NJ-REG; DORES states that only "once you have successfully completed the two filings above" can you obtain a Business Registration Certificate (BRC), which DORES describes as the document "for public contracting and applying for State grants and tax credits." Filers who stop at the $100 formation often discover the gap months later. (source)
• You cannot buy your way to the front of the online queue. New Jersey's expedite tiers ($25 per filing, $50 same-day by fax, $500 two-hour, $1,000 one-hour) are restricted to over-the-counter transactions, so an online or mailed filing gets standard handling no matter what you are willing to pay. There is no publication requirement to budget for either — the DORES fee schedule carries no newspaper-notice line, and a New Jersey LLC never has to run publication notices. (source)

Sources

• Official New Jersey fee schedule
• {'cite': 'N.J.S.A. 42:2C-18', 'subject': 'Formation of a limited liability company; certificate of formation. "A limited liability company is formed when the filing office has filed the certificate of formation and the company has at least one member." The $100 filing fee for that certificate is set by the DORES registry fee schedule.', 'sourceUrl': 'https://pub.njleg.state.nj.us/Bills/2012/PL12/50_.HTM'}
• {'cite': 'N.J.S.A. 42:2C-25', 'subject': 'Certificate of standing. "The filing office, upon request and payment of the requisite fee, shall furnish to any person a certificate of standing for a limited liability company" — the statutory hook for the $50 short-form / $100 long-form standing certificates.', 'sourceUrl': 'https://pub.njleg.state.nj.us/Bills/2012/PL12/50_.HTM'}
• {'cite': 'N.J.S.A. 42:2C-26', 'subject': 'Annual report. Subsection (a) requires every domestic and foreign LLC to file an annual report with the filing office listing the company, its registered agent, and its managing members/managers. Subsection (b) is the delinquency engine: after two consecutive years with no annual report a domestic LLC\'s certificate "shall be transferred to an inactive list maintained by the filing office" (a foreign LLC\'s certificate "may be revoked"), and reinstatement requires "payment of all fees due to the filing office, consisting of a reinstatement filing fee, current annual report fee, all delinquent annual report fees, and a late filing fee." Reinstatement "relates back" and validates interim acts.', 'sourceUrl': 'https://pub.njleg.state.nj.us/Bills/2012/PL12/50_.HTM'}
• {'cite': 'N.J.S.A. 14A:15-3(16); 15A:15-2; 42:2A-68; 42:2C', 'subject': 'Authority line printed by DORES at the foot of the registry fee schedule itself — these are the statutes the published business-filing and standing-certificate fees are charged under.', 'sourceUrl': 'https://www.nj.gov/treasury/revenue/fees.shtml'}
• {'cite': 'N.J.S.A. 54A:8-6(b)(2)(A)', 'subject': 'New Jersey Partnership Filing Fee — the $150-per-owner fee owed by a partnership (including an LLC taxed as a partnership) that has more than two owners and New Jersey source income. Not a Division of Revenue entity fee, but the largest recurring NJ cost most multi-member LLCs actually pay.', 'sourceUrl': 'https://www.nj.gov/treasury/taxation/pdf/pubs/tb/tb55.pdf'}

Figures verified against official New Jersey sources. Fees change — the official schedule linked above controls. This page is general information, not legal or tax advice; FilingDesk is not a law firm.