Starting a Business in New Jersey: Licenses, Registrations & Checklist

New Jersey start-up checklist

Form your LLC or corporation with New Jersey Division of Revenue and Enterprise Services. Official page
A trade name (DBA) is registered with the County clerk.

Register for state taxes with New Jersey Division of Taxation. Official page
Business-level tax: Corporation Business Tax (minimum tax $500–$2,000); partnership filing fee per partner.
Sales tax: get a New Jersey Certificate of Authority from New Jersey Division of Taxation before you sell taxable goods. Official page
Remote sellers must register once sales into the state pass $100,000 a year.
There are no local sales taxes.
If you have employees, withhold New Jersey income tax from wages and register for withholding. Official page

Register for unemployment insurance with New Jersey Department of Labor and Workforce Development. The 2026 taxable wage base is $44,800 per employee; experience-rated rates run from 0.5% to 5.8%. Official page
New employers start at 2.8%.
Workers' compensation through New Jersey Division of Workers' Compensation and private insurers. Required when: 1 employee
NJ Temporary Disability and Family Leave Insurance contributions (New Jersey Department of Labor and Workforce Development). Applies from 1 employee.
Paid sick leave is required statewide from 1 employee.
Post the required labor notices at your workplace. Official page

(LLCs, corporations and nonprofits): every year around the formation anniversary; fee $75.
State tax returns and payments (sales, withholding, unemployment) follow the schedule your agency assigns when you register.

Business filings and annual reports: New Jersey Division of Revenue and Enterprise Services. Official page
Taxes: New Jersey Division of Taxation. Official page
Unemployment insurance and labor rules: New Jersey Department of Labor and Workforce Development. Official page
Workers' compensation: New Jersey Division of Workers' Compensation.
Contractor licensing: New Jersey Division of Consumer Affairs (home improvement contractor registration).
Real estate licensing: New Jersey Real Estate Commission.
Alcohol licensing: New Jersey Division of Alcoholic Beverage Control (with municipal licensing).
Child care licensing: New Jersey Department of Children and Families.
Health facility licensing: New Jersey Department of Health.

Municipal business registration (Municipal clerk): Municipalities require certificates of occupancy and, in many towns, business registration.
Cannabis: adult-use licensing, regulated by New Jersey Cannabis Regulatory Commission.

Checked against official sources on October 13, 2026. Rules change; confirm each item with its agency.

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