The tax applies to all domestic corporations and all foreign corporations having a taxable status unless specifically exempt. The Corporation Business Tax Act imposes a franchise tax on a domestic corporation for the privilege of existing as a corporation under New Jersey law, and on a foreign corporation for the privilege of having or exercising its corporate charter in this State or doing business, employing or owning capital or property, maintaining an office, deriving receipts, or engaging in contracts in New Jersey.
Corporation Business Tax Overviewĭescription | Rate | Disposition of Revenues | History Installment Payments of Estimated Tax | Partnerships | Banking and Financial Corporations Investment Companies| Deferred Predissolution Payment | Allocation Factor Corporations: For details on those changes, see Corporation Business Tax Reform Information. This page has not been updated to reflect changes from P.L.
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