New Jersey Corporation Annual Report
By Edmond Hui · Facts verified July 29, 2026 against primary state sources
Filing for an LLC instead? See the New Jersey LLC annual report.

What New Jersey requires
Annual Report
| Frequency | every year |
| Due | By the last day of the anniversary month of the entity's original filing, each year |
| Fee | $75 |
| Form | Annual Report (filed with the Division of Revenue and Enterprise Services) |
New Jersey is one of 41 states on an annual corporate reporting cycle. Nationally, 41 states require an annual corporate report, 7 require one every two years, and 2 require none.
What the filings cost over five years
State filing charges only, incorporation plus five years of reporting, annualized. Corporate income tax and franchise tax are excluded, because both depend on income or net worth.
| Period | State filing charges |
|---|---|
| Incorporation | $100 |
| Each year after (report, annualized) | $75 |
| Five-year equivalent (annualized) | $475 |
That ranks New Jersey 35th cheapest of 49 states on five-year corporate filing charges.
New Jersey corporation vs New Jersey LLC
State filing charges only. Corporate income tax and franchise tax are excluded because both depend on income or net worth, so no flat figure exists for either entity.
| Corporation | LLC | |
|---|---|---|
| Formation filing fee | $100 | $100 |
| Report cadence | Every year | Every year |
| Report fee | $75 | $75 |
| Entity-level tax on the LLC side | N/A | Partnership Filing Fee |
Both entities cost $100 to file in New Jersey, so the filing fee is not a reason to pick one over the other.
Full New Jersey LLC cost breakdown · LLC vs C-corp explained · LLC vs S-corp explained
State taxes a New Jersey corporation pays
Corporate income tax
| Applies | Yes |
| Rate | Corporation Business Tax (CBT) on entire net income: 6.5% (<= $50,000), 7.5% ($50,001-$100,000), 9% (over $100,000); plus a 2.5% surtax (Corporate Transit Fee) on allocated taxable net income over $10,000,000 |
| Minimum tax | $500 |
Franchise or gross-receipts tax
CBT minimum tax is tiered by New Jersey gross receipts: under $100,000 = $500; $100,000-$249,999 = $750; $250,000-$499,999 = $1,000; $500,000-$999,999 = $1,500; $1,000,000+ = $2,000 (affiliated/controlled groups with $5M+ combined payroll pay $2,000). The 2.5% Corporate Transit Fee applies only to allocated net income over $10M.
The $500 minimum tax is deliberately left out of the filing-charge totals on this page. A minimum tax is owed to the state tax authority on a tax return, not to the business filing office, but unlike an income-based tax it is a floor, so treat it as a recurring cost of keeping the corporation alive here.
What these totals leave out: the filing-charge figures on this page are what you pay the business filing office. They exclude corporate income tax and any franchise or gross-receipts tax, because both depend on income, net worth or receipts. The section above sets out what New Jersey levies, or that it levies neither. Where a state's franchise tax carries a flat minimum, that minimum is an unavoidable annual cost these totals do not include, and over five years it can be the larger number.
C-corp return: CBT-100 (New Jersey Corporation Business Tax Return)
Frequently Asked Questions
Where these numbers come from
This page covers the recurring report a for-profit corporation files with New Jersey. Every figure was checked against New Jersey's own published sources on July 29, 2026, the state business filing agency's fee schedule, the governing statute, and where a state tax applies, the state Department of Revenue. Commercial formation-service pages were used as leads only and are never cited. Anything the review could not confirm from an official source is left blank on this page rather than filled with an estimate.
Corporate income tax and franchise tax are quoted as the state publishes them, as rate schedules and thresholds, and are excluded from every dollar total here. They depend on income or net worth, so there is no flat figure that would be true for every corporation.
Primary sources:
- https://www.nj.gov/treasury/revenue/fees.shtml
- https://www.nj.gov/treasury/taxation/corp_over.shtml
- https://www.nj.gov/treasury/taxation/pdf/current/cbt/cbt100sins.pdf
- New Jersey statute: P.L. 2022 c.133 (automatic New Jersey S corporation status)
This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It describes rules that can differ from state to state, and fees, rates, forms and deadlines can change after we review them. It cannot tell you what applies to your own business: that turns on where the business is formed, where it operates and how it is taxed. Confirm anything you rely on with the state or federal agency concerned, or with a licensed attorney or CPA, before you act on it.
More for New Jersey LLCs
Start and set up
Taxes, money and growth
Stay compliant
- New Jersey LLC compliance overview
- New Jersey late fee guide
- New Jersey certificate of good standing
- Change your New Jersey registered agent
- New Jersey business license guide
- General contractor licensing in New Jersey
- Plumbing licensing in New Jersey
- Landscaping licensing in New Jersey
- Cleaning business licensing in New Jersey
- New Jersey LLC reinstatement
- How to dissolve a New Jersey LLC
Operate in other states
Compare structures
By profession
- LLC for Airbnb hosts in New Jersey
- LLC for cleaning businesses in New Jersey
- LLC for coaches in New Jersey
- LLC for consultants in New Jersey
- LLC for contractors in New Jersey
- Business structure for dentists in New Jersey
- LLC for dropshippers in New Jersey
- LLC for Etsy sellers in New Jersey
- LLC for freelancers in New Jersey
- LLC for insurance agents in New Jersey
- LLC for landscapers in New Jersey
- Business structure for lawyers in New Jersey
- LLC for musicians in New Jersey
- Business structure for nurse practitioners in New Jersey
- LLC for personal trainers in New Jersey
- LLC for photographers in New Jersey
- LLC for plumbers in New Jersey
- LLC for real estate investors in New Jersey
- LLC for software developers in New Jersey
- Business structure for therapists in New Jersey
- LLC for truckers in New Jersey
- LLC for YouTubers in New Jersey

Edmond Hui · Founder, MyStateLLC
Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.