Corporation Business Tax
Agency
Not verified yet
Entity types
Corporation; Foreign corporation
Verified 2026-10-25 — source and quotation
The tax applies to all domestic corporations and all foreign corporations having a taxable status unless specifically exempt.Official source
Deadline rule
Returns and payments, except estimated payments, are due the fifteenth day of the month following the month the federal corporate return is originally due; following business day for weekends or legal holidays. Applies to: 2025 CBT-100 instructions, covering accounting periods ending July 31, 2025 through June 30, 2026; separate S-corporation and later-period instructions require confirmation.
Verified 2026-10-25 — source and quotation
New Jersey Corporation Business Tax returns and payments, except estimated payments, are due the 15th day of the month following the month the federal corporate income tax return is originally due. If the due date falls on a weekend or a legal holiday, the return and payment are due on the following business day.Official source
Fee
Not verified yet
Late penalty
Late filing: 5% per month or part on underpayment, maximum 25%; if no return within 30 days after first delinquency notice, based on total liability instead. $100 per delinquent month may also apply. Late payment: 5% of the unpaid balance may apply; interest is separate.
Verified 2026-10-25 — source and quotation
Late Filing Penalty. 5% per month or part of a month on the amount of underpayment not to exceed 25% of that underpayment, except if no return has been filed within 30 days of the date on which the first notice of delinquency in filing the return was sent, the penalty will accrue at 5% per month or part of a month of the total tax liability not to exceed 25% of such tax liability. Also, a penalty of $100 for each month the return is delinquent may be imposed. Late Payment Penalty. 5% of the balance of tax due paid after the due date for filing the return may be imposed.Official source
Grace
A filing extension does not extend payment; penalties and interest apply after the original payment due date.
Verified 2026-10-25 — source and quotation
Penalties and interest are imposed whenever tax is paid after the original due date.Official source
Consequences
Not verified yet
Reinstatement fee
Not verified yet
Official filing portal
Not verified yet
Foreign entity notes
Not verified yet