Stay compliant in New Jersey

Most of these dates repeat every year. Put them on a calendar now. The first one is the easy one to lose: the state may not send a reminder for the annual report.

What’s different in New Jersey

• The annual report is due on the last day of the month in which the business completed its formation. Pay $75. The state may not remind you. The penalty is revocation after two consecutive missed annual reports.
• A corporation owes tax with no profit. The minimum Corporation Business Tax is $500 to $2,000, set by New Jersey gross receipts in the 2025 instructions.
• Some LLCs pay per member. Most LLCs taxed as a partnership with more than two owners and income or loss from New Jersey sources pay $150 for each member every year, up to $250,000.
• Payroll and benefits add filings. Weekly or monthly withholding, quarterly reports, and RetireReady NJ for employers with 10 or more employees.

Your New Jersey calendar

What	When	Cost
LLC and corporation annual report, with the Division of Revenue and Enterprise Services	Every year on the last day of the month in which the business completed its formation	$75
LLP annual report	Every year	$75
Nonprofit annual report	We could not confirm the due date*	$30
Corporation Business Tax, with the Division of Taxation	the 15th day of the month following the month the federal corporate income tax return is originally due	6.5% to 9% by income, minimum $500 to $2,000*
Partnership filing fee, for an LLC taxed as a partnership	the 15th day of the fourth month after the close of each privilege period	$150 per owner, up to $250,000
Pass-through business alternative income tax (PTE/BAIT), if the entity elects it	Form PTE-100 due March 15, 2027, for calendar year 2026	Elected each year
Sales and use tax return, with the Division of Taxation	the 20th day of the month after the end of the filing period; quarterly, with monthly payments for larger collectors	The tax you collected. File every period, even with no sales
Withholding quarterly report, Form NJ-927	the 30th day of the month following the end of the quarter	The tax you withheld
Withholding year-end reconciliation, Form NJ-W-3	February 15 of the following year	The tax you withheld
Unemployment and wage report, with the Department of Labor	April 30, July 30, October 30 and January 30 (of the following year)	2.6825% for a new employer, July 1, 2026 to June 30, 2027
Alternate name renewal, with the Division	Before it ends, five years, renewable for five-year periods	$50 for an LLC or LP, $25 for a corporation

The tax rates are from the 2025 CBT-100 instructions, which were the current set when we checked. The 2026 instructions were not posted yet, so check the current ones before you file.* A sole proprietor has the sales tax and employer rows that apply, plus personal income tax on their own return. Which rows apply to your entity is a question for your accountant.

Do this

1. File the annual report every year through the annual report portal, by the last day of the month in which the business completed its formation. It is the same date for an LLC and a corporation. Business.NJ.gov explains the rule. No late fee appears on the pages we read, so check the total when you file.* Be cautious of private companies that offer to file it for a fee; the Division has warned about them.
2. If you missed two years, reinstate. The reinstatement page says charters can be voided or authority revoked. The portal’s reinstatement fee is $75 for an LLC, $95 for a corporation and $150 for a domestic nonprofit, on top of all outstanding annual reports. An LLC revoked more than two years ago also pays $20 for a tax clearance certificate. Check the total when you file.
3. File the Corporation Business Tax return, due the 15th day of the month following the month the federal corporate income tax return is originally due. A corporation owes the minimum even with no profit, and an S corporation’s minimum starts at $375. For privilege periods beginning January 1, 2024 through December 31, 2028, a corporation with taxable net income over $10 million also pays the Corporate Transit Fee, which does not apply to public utilities and New Jersey S corporations. See the CBT-100 instructions.
4. If you are an LLC taxed as a partnership, pay the per-member filing fee by the 15th day of the fourth month after the close of each privilege period. An installment of 50% of the current year’s fee is due at the same time. The NJ-1065 instructions explain it. Whether to elect PTE/BAIT is a tax decision to make with your accountant; the Division’s page explains the election.
5. File each sales tax return on time, even when there were no sales. Details are on Business.NJ.gov.
6. File withholding on your schedule. An employer with a prior-year liability of $10,000 or more is a weekly payer and deposits by the Wednesday after the pay week. Collect more than $500 in tax in the first or second month of a quarter and you pay monthly with Form NJ-500. See the NJ-WT instructions.
7. File the quarterly unemployment report on the Department of Labor’s schedule, due April 30, July 30, October 30 and January 30 (of the following year). The rate page has the current table.
8. Check RetireReady NJ and sick leave when you grow. An employer with 10 or more employees, at least two years in business and no qualified plan must register with RetireReady NJ. The deadlines are December 1, 2026 for employers with 20 to 24 employees and February 17, 2027 for 10 to 19. All employers provide earned sick leave: employees earn one hour for every 30 hours worked, up to 40 hours a year. See the earned sick leave page.
9. Keep your registered agent current. Changing the registered office or agent costs $25 on the fee schedule.

What you get back

A filed annual report on your entity’s public record, and payment confirmations from the Division of Taxation and the Department of Labor. If you had to reinstate, the business returns to good standing once the Division processes the filing.