New Jersey Annual Report: Due Date, Fee & Late Penalty

Last verified: 2026-10-03 against the New Jersey Department of the Treasury, Division of Revenue and Enterprise Services (DORES) and other official sources listed below

Short answer: New Jersey LLCs file the Annual Report each year (every year by the last day of the month in which the business was formed; fee $75). Corporations: every year by the last day of the month in which the corporation was formed, fee $75.

New Jersey annual report due date calculator

Pick the entity type and formation date to get your exact next due dates, fee and late penalty.

Entity type

Formation date (needed for New Jersey)

New Jersey · LLC

Annual Report: Every year by the last day of the month in which the business was formed

Enter the formation date above — New Jersey's due date depends on it.

State fee: $75
If you file late: No late fee stated by the state

File online ↗Official instructions ↗Add all your federal + state deadlines →

Verified 2026-10-03 against 5 official sources: [1] business.nj.gov [2] nj.gov [3] nj.gov [4] nj.gov [5] njportal.com

New Jersey LLC: Annual Report

Due: Every year by the last day of the month in which the business was formed
How often: Every year
First report: Last day of the formation (anniversary) month in the year after formation
State fee: $75 — Filed online through the DORES Annual Reports service. Registered agent/office change filed with the report: additional $25
Late fee: None stated by the state
Grace period: Charter is voided/revoked only after annual reports are missed for two consecutive years
Dissolution: Businesses that fail to file annual reports for two consecutive years may have their charter voided (domestic) or authority revoked (foreign); LLCs are placed on the inactive list
Reinstatement: Online reinstatement starting with the annual report: all delinquent annual reports + current report ($75) + $75 reinstatement filing fee (+$25 agent change if applicable). Tax clearance certificate required if reinstating more than two years after revocation (effective 7/9/2020)

Sources: [1] business.nj.gov · [2] nj.gov · [3] nj.gov · [4] nj.gov · [5] njportal.com

New Jersey corporation: Annual Report

Due: Every year by the last day of the month in which the corporation was formed
How often: Every year
First report: Last day of the incorporation (anniversary) month in the year after incorporation
State fee: $75 — Corporate and LP annual report; expediting not available). Corporation Business Tax is filed separately with the Division of Taxation (listed separately
Late fee: None stated by the state
Grace period: Revocation only after two consecutive years of missed annual reports
Dissolution: Charter voided (domestic) or authority revoked (foreign) after failing to file annual reports for two consecutive years; corporations that fail to file Corporation Business Tax returns may also be voided or revoked
Reinstatement: All delinquent annual reports + current $75 report + $95 reinstatement ($75 reinstatement + $20 tax clearance filing; foreign corporations pay a separate $25 tax clearance fee to the Division of Taxation). Tax clearance not required if reinstating within two years of revocation (since 7/9/2020)

Sources: [1] business.nj.gov · [2] nj.gov · [3] nj.gov · [4] nj.gov

New Jersey nonprofit corporation: Annual Report

Due: Every year by the last day of the month in which the corporation was formed
How often: Every year
First report: Last day of the anniversary month in the year after incorporation
State fee: $30
Late fee: None stated by the state
Dissolution: Charter may be voided after two consecutive years of missed annual reports
Reinstatement: Current annual report $30 + reinstatement $150 (domestic) / $200 (foreign), + $25 agent change if applicable

Sources: [1] nj.gov · [2] nj.gov

New Jersey franchise, privilege and minimum taxes

Corporation Business Tax minimum tax (Form CBT-100) (New Jersey Division of Taxation) — Minimum tax 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. Due: 15th day of the month following the month the federal corporate return is originally due (May 15 for calendar-year C corporations).
Corporation Business Tax minimum tax, S corporations (Form CBT-100S) (New Jersey Division of Taxation) — Minimum tax by New Jersey gross receipts: under $100,000 = $375; $100,000-$249,999 = $562; $250,000-$499,999 = $750; $500,000-$999,999 = $1,125; $1,000,000+ = $1,500. Due: 15th day of the month following the federal S corporation return due date (April 15 for calendar-year S corporations).

Foreign (out-of-state) LLCs and corporations registered in New Jersey

LLC: Same $75 annual report due by the end of the month the LLC registered in New Jersey; authority revoked after two missed years
Corporation: Same $75 annual report; reinstatement requires a separate $25 tax clearance fee paid to the Division of Taxation

Good to know

New Jersey annual reports are due by the last day of the formation anniversary month: $75 for LLCs and corporations, $30 for nonprofits.
Missing two consecutive annual reports leads to revocation; reinstating within two years of revocation no longer requires a tax clearance certificate.
Every New Jersey corporation (C or S) owes a Corporation Business Tax minimum ($500 C corp / $375 S corp at the lowest receipts tier) even with no income.
Multi-member LLCs taxed as partnerships with more than two owners may owe a $150-per-owner partnership filing fee with Form NJ-1065 (not included above as it is owner-count based).

New Jersey annual report FAQ

When is the New Jersey LLC annual report due?

Annual Report: Every year by the last day of the month in which the business was formed. First report: Last day of the formation (anniversary) month in the year after formation. Use the calculator on this page with your formation date to get the exact date.

How much is the New Jersey annual report fee?

LLC: $75 (Filed online through the DORES Annual Reports service. Registered agent/office change filed with the report: additional $25). Corporation: $75 (Corporate and LP annual report; expediting not available). Corporation Business Tax is filed separately with the Division of Taxation (listed separately). Nonprofit corporation: $30. These are state fees; portal or card fees may apply.

What happens if I file my New Jersey annual report late?

Businesses that fail to file annual reports for two consecutive years may have their charter voided (domestic) or authority revoked (foreign); LLCs are placed on the inactive list.

Where do I file the New Jersey annual report?

With the New Jersey Department of the Treasury, Division of Revenue and Enterprise Services (DORES), online at www.njportal.com/DOR/annualreports.

Official Sources

Figures checked against these sources on 2026-10-03

General information, not legal advice. Confirm current fees and deadlines with the New Jersey Department of the Treasury, Division of Revenue and Enterprise Services (DORES) before filing.