New Jersey: corporate income tax, a franchise (privilege) tax and an annual report due in your anniversary month.
Each fact below cites the agency page we read and the day we read it. Where a rule is still being confirmed, the page says so instead of showing a zero.
Verified facts
Corporate income tax
Yes
9%
Franchise or privilege
Yes
Same tax: the Corporation Business Tax is a franchise tax for the privilege of existing or doing business in New Jersey, measured by net income
Entity annual report
Yes
annual · Due every year on the last day of the month in which the business was formed (anniversary month); $75 filing fee; failure to file can lead to revocation
Return due date
Published rule
15th day of the month following the month in which the federal corporate return is originally due; May 15 for a December 31 year end
Extension
Not verified
Not verifiedZero activity / minimum tax
500
Minimum is $500 for gross receipts under $100,000, rising to $2,000 at $1,000,000 or more; $2,000 also applies to members of an affiliated or controlled group with total payroll of $5,000,000 or more.
Long-form guide in professional review
Dates, extensions and payments
Filing and payment dates stay separate wherever the source supports it.
- Filing
Return filing
15th day of the month following the month in which the federal corporate return is originally due; May 15 for a December 31 year end
Follows the federal due date: e.g. an accounting period ending June 30, 2026 has a November 15, 2026 CBT-100 due date. If the due date is a weekend or legal holiday, the next business day applies.
- Entity report
Entity report
annualDue every year on the last day of the month in which the business was formed (anniversary month); $75 filing fee; failure to file can lead to revocation
Filed with the Division of Revenue and Enterprise Services, not the Division of Taxation.
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Frequently asked questions
Does New Jersey impose a corporate income tax?
Yes. 9%
Does New Jersey charge a franchise or privilege tax?
Yes. Check the fact chip and the linked official source before budgeting for it.
When is the New Jersey corporate return due?
15th day of the month following the month in which the federal corporate return is originally due; May 15 for a December 31 year end
Does an extension also postpone the tax payment?
No. The extension moves the filing date, not the payment date; unpaid tax can accrue penalty and interest.
Related states
Chosen because their corporate filing profile matches this one.
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