Key figures
New Jersey compliance
2026, with sources
Registering a Delaware corporation in New Jersey
A corporation formed elsewhere registers with the Division of Revenue and Enterprise Services (DORES) for a certificate of authority, $100, and completes the business registration (Form NJ-REG) that sets up its tax accounts. From then on it files a $75 annual report every year by the last day of its registration month.
The trigger is usually the first New Jersey employee. A remote hire working from home in New Jersey is enough to make the company an employer there, which brings withholding, the four Department of Labor contributions and, in most cases, Corporation Business Tax filing with it. The registration is done once, through DORES, and then the separate accounts are opened from it.
The CBT calendar
The CBT return is due on the 15th day of the month after the federal return’s original due date: May 15 for a calendar-year company. A six-month extension requires Form CBT-200-T and payment of at least 90% of the tax. When the prior year’s total tax was more than $1,500, estimated payments are due on the 15th day of the 4th, 6th, 9th and 12th months; at $1,500 or less a company can instead prepay 50% of the prior year’s tax with its return.
An example: a calendar-year startup with $300,000 of New Jersey gross receipts and a tax loss for 2026 files Form CBT-100 by May 15, 2027 and pays the $1,000 minimum tax (the bracket for $250,000 to $500,000 of receipts). Because its total tax was $1,500 or less, it can pay 50% of that amount, $500, with the return as its prepayment for 2027 instead of making four installments.
Unclaimed property
New Jersey’s holder report covers July 1 to June 30 and is due before November 1, filed online in the NAUPA format. For property of $50 or more, the holder sends a due diligence letter to the owner 60 to 120 days before filing.
Deadlines
- 15th day of the month after the federal due date (May 15 for calendar years)Corporation Business Tax returnCBT-100 / CBT-100U
- 15th day of the 4th, 6th, 9th and 12th monthsEstimated paymentsCBT-150
- Last day of the formation (or authorization) monthAnnual report to DORES, $75
- Before Nov 1Unclaimed property report (July 1–June 30 cycle)
The federal baseline
This page covers what New Jersey adds. The federal rules underneath it apply here too.
Common questions
When is the New Jersey annual report due?
On the last day of the month the company was formed in or registered to do business in New Jersey, every year, with a $75 fee to the Division of Revenue and Enterprise Services. The state may not send a reminder; failing to file can lead to revocation.
How does the CBT extension work?
It extends the filing date by six months, but only if the company paid at least 90% of the tax with the tentative return, Form CBT-200-T, by the original due date. There is no extension of time to pay.
Compliance next door
- DEDelaware complianceEvery Delaware corporation files an annual report and pays franchise tax by March 1, keeps a registered agent, and reports unclaimed property, wherever it operates. The franchise tax is computed two ways, and the lower one has to be asked for.
- NYNew York complianceQualifying in New York is cheap ($225, then $9 every two years). The calendar is not: state and city returns on April 15, March mandatory first installments, and a March 10 unclaimed funds report.
- PAPennsylvania compliancePennsylvania compliance is the RCT-101 by May 15, a new $7 annual report by June 30, and unclaimed property by April 15. Philadelphia adds its own business tax and license.
More of the New Jersey guide
- AccountingAccounting and state tax in New JerseyCorporate tax, conformity to federal rules, apportionment and what it does to your books
- ReceivablesReceivables and sales tax in New JerseySales tax registration, economic nexus, whether SaaS is taxable, and collecting from customers
- PayablesPayables and contractors in New JerseyPaying vendors and contractors: 1099 filing, use tax, contractor tests and withholding
- PayrollPayroll taxes and employer rules in New JerseyWithholding, unemployment insurance, paid leave, minimum wage and the rules on paydays
- AdvisoryAdvisory: credits and decisions in New JerseyCredits, incentives and the decisions that are cheaper to get right the first time
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.