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Taxes NJ

NJ Corporation Business Tax

Source: NJ Division of Taxation Verified: March 1, 2026

New Jersey imposes a Corporation Business Tax with rates of 9% on income up to $1 million and 11.5% on income above $1 million for large corporations. The minimum tax ranges from $500 to $2,000 based on New Jersey gross receipts. C corporations file CBT-100 with the Division of Taxation.

Official Source:
NJ Division of Taxation
Always verify current information directly with this agency.

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