New Jersey Corporation cost

Forming a New Jersey Corporation

You file Certificate of Incorporation (For-Profit) with the New Jersey Division of Revenue and Enterprise Services (DORES), Department of the Treasury. The state fee is $100. See the official fee.

File it yourself with the state →

Every year after

• Annual Report: $75, filed every year. Due: By the last day of the month in which the corporation was formed, each year.
• First one: By the last day of the incorporation month in the year after incorporation.
• If you're late: No late fee; failure to file can lead to revocation. Reinstatement costs $95 plus all outstanding annual reports.
• Official report page

State taxes that apply even to a small Corporation

• Corporation Business Tax (minimum tax): $500 — Minimum tax for a C corporation with NJ gross receipts under $100,000 is $500 ($375 for an S corporation); rises to $2,000 ($1,500 S corp) at $1M+ receipts. LLCs taxed as partnerships or disregarded entities do not pay CBT unless they elect corporate treatment. source

Worth knowing

• Forming an LLC or corporation costs $100 and a nonprofit $50 (both lowered on July 1, 2026).
• The $75 annual report ($30 for nonprofits) is due by the end of the formation month each year.
• C corporations owe at least $500 Corporation Business Tax a year ($375 for S corporations), even with no income.
• LLCs taxed as partnerships with more than two owners pay a $150-per-owner partnership filing fee.

Registered agent

New Jersey requires a registered agent. Must have a registered agent with a New Jersey street address. You can serve as your own agent if you have a qualifying address; paid services usually charge a yearly fee.