The Complete Guide to New Jersey Business Licenses
New Jersey does not issue a general state business license — but every new business must register for taxes with the Division of Revenue and receives a Business Registration Certificate. On top of that, regulated professions need a state license and some municipalities issue local licenses.
Step 1: Form the LLC
File a Certificate of Formation with the New Jersey Division of Revenue and Enterprise Services for $125. Every LLC files a $75 annual report by the last day of its anniversary month. See the New Jersey LLC guide for every formation step.
Step 2: File NJ-REG within 60 days
Every new New Jersey business must file Form NJ-REG within 60 days of forming. It is free and registers you for the taxes you need — including sales and use tax (6.625%) and employer withholding. You then receive a Business Registration Certificate (BRC), which you need for public contracts and which many suppliers and landlords ask for. Sellers also display the sales tax Certificate of Authority.
Step 3: Municipal licenses
Many New Jersey municipalities require a mercantile license or local business registration for certain activities, along with zoning approval and a certificate of occupancy for commercial space. Food businesses need a health license from the local health department. Check with your town clerk before opening.
Step 4: Professional and occupational licenses
The Division of Consumer Affairs oversees most professional and occupational boards — home improvement contractors, electricians, plumbers, cosmetologists, accountants, health professions and more. Home improvement contractors must register before doing residential work. Alcohol licenses are issued through the municipality and the Division of Alcoholic Beverage Control.
Taxes to plan for
Owners pay New Jersey gross income tax on their share of profit at graduated rates from 1.4% to 10.75%. LLCs with three or more owners and New Jersey income also pay a $150-per-owner partnership filing fee each year.
Checklist
| Registration | Agency | Cost |
|---|---|---|
| Certificate of Formation | Division of Revenue and Enterprise Services | $125; $75 annual report |
| NJ-REG and Business Registration Certificate | Division of Revenue | Free; within 60 days |
| Municipal license, zoning, health | Your town | Set locally |
| Professional or contractor license | Division of Consumer Affairs | Varies |
Frequently Asked Questions
Does New Jersey require a business license?
There is no general state business license, but every new business must file the free NJ-REG within 60 days and receives a Business Registration Certificate. Regulated professions and some towns add their own licenses.
What is a New Jersey Business Registration Certificate?
It is the certificate issued after you file NJ-REG with the Division of Revenue. You need it for public contracts, and many suppliers and landlords ask for it.
How much does NJ-REG cost?
Nothing. NJ-REG is free and must be filed within 60 days of forming your business.
How much does it cost to form an LLC in New Jersey?
The Certificate of Formation costs $125, and the annual report is $75 a year.
Does a New Jersey LLC need a business license?
Every New Jersey LLC must register with NJ-REG. It also needs any municipal license and professional license its activity requires.