The corporation business tax minimum is $500 when New Jersey receipts are under $100,000, then $750, $1,000 or $1,500, and $2,000 when receipts are $1 million or more. An S election is a federal choice and does not replace the need to read the New Jersey CBT rules. We do not give tax advice.
New Jersey Division of TaxationNew Jersey Division of Revenue fee schedule, reinstatement pages and the cited statutes reviewed November 2, 2026. Confirm the current fee on the official page before filing.
Heads up: we are an independent company that prepares and submits New Jersey filings for owners. We are not the New Jersey Division of Revenue and Enterprise Services and we do not give legal advice. Every state and county charge passes through at the amount that office bills, and anyone can file on the state's own portal for no service fee.
- Filed online on the New Jersey business portal
- Annual report on the last day of the anniversary month
- Fees cited to the New Jersey fee schedule
- Talk to a filer: (386) 465-3937
The forks in the road.
Known brackets
Under $100,000 of New Jersey receipts: $500. $1 million or more: $2,000.
New Jersey Division of TaxationMiddle amounts
The schedule also lists $750, $1,000 and $1,500. Confirm which receipt band applies on the Division of Taxation page. We do not guess the cutoffs.
New Jersey Division of TaxationWhat to have ready
- Estimate New Jersey receipts
- Read the current CBT minimum table
- Talk to a tax adviser about an S election
- File NJ-REG so the tax account exists
CBT Minimum Tax and S-Corp Election in New Jersey
CBT Minimum Tax and S-Corp Election in New Jersey
Entity tax floor estimator
NJ-1065 filing fee
$450
50 percent prepayment
$225
Fee plus prepayment
$675
The partnership fee applies when there are more than two owners and New Jersey-source income. It is $150 per owner, plus a 50 percent prepayment, capped at $250,000. The CBT minimums published with known thresholds are $500 under $100,000 and $2,000 at $1 million or more. The $750, $1,000 and $1,500 steps sit between those thresholds. Confirm the exact band before you rely on it. This is not tax advice.
Start an LLCNew Jersey law and SOS rules behind this.
| Topic | New Jersey rule | Where it comes from |
|---|---|---|
| Known brackets | Under $100,000 of New Jersey receipts: $500. $1 million or more: $2,000. | New Jersey Division of Taxation |
| Middle amounts | The schedule also lists $750, $1,000 and $1,500. Confirm which receipt band applies on the Division of Taxation page. We do not guess the cutoffs. | New Jersey Division of Taxation |
Related New Jersey reading.
Heads up: we are an independent company that prepares and submits New Jersey filings for owners. We are not the New Jersey Division of Revenue and Enterprise Services and we do not give legal advice. Every state and county charge passes through at the amount that office bills, and anyone can file on the state's own portal for no service fee.
What New Jersey owners ask us
No. $100 is the certificate fee paid at formation. The CBT minimum is a yearly tax.
New Jersey Division of TaxationYes. Formation is filed on the New Jersey online business portal. Annual reports, agent changes, reinstatement and closing are filed on the annual reports and change portal. Our service fee is separate.
New Jersey business portal