Take-home pay in New Jersey by business structure

At $100,000 of profit, an owner in New Jersey keeps $77,207 as an LLC taxed as an S corp and $73,905 as a sole proprietor, after 2026 taxes and fees. Change the profit to see your own numbers.

What New Jersey takes from a business owner

• New Jersey taxes personal income in 7 brackets, from 1.4% to 10.75% (2026, single filer).nj.gov, checked Oct 23, 2026
• An LLC pays the state Annual Report, $75 a yearnj.gov, checked Oct 23, 2026.
• New Jersey S corporation minimum tax (CBT) applies to LLC as S corp, S corpnj.gov, checked Oct 23, 2026.
• New Jersey corporate transit fee applies to C corpnj.gov, checked Oct 23, 2026.
• An S corp in New Jersey can elect to pay the state's income tax itself, a pass-through entity tax of 5.675% to 10.9%, and the owner gets a credit for it. The company deducts it on the federal return, so it is not held to the SALT cap. The calculator uses it when it lowers the totalnj.gov.
• An S corp owner on payroll pays New Jersey unemployment tax at 2.683% on the first $44,800 of salary in the first yearnj.gov, checked Oct 23, 2026.

What you keep at each profit

Single filer, no other income, revenue 1.5 times profit, the default salary for S and C corps. The most kept at each profit is green.

More for New Jersey

• All five structures in New Jersey
• Quarterly estimated tax in New Jersey
• LLC vs S corp in New Jersey
• What an LLC costs in New Jersey