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Information on
Novel Coronavirus

Have questions about COVID-19?
The NJ Poison Control Center and 211 have partnered with the State to provide information to the public on COVID-19:
Call: 2-1-1 for general information (24/7) or 1-800-962-1253 for medical information (24/7)
Text: NJCOVID to 898-211
Visit or for additional information

Division of Taxation

COVID-19 Related Tax Information
COVID-19 Extension of Time to File and Pay
Information about the Federal Economic Impact Payment – Stimulus Check


Section 1 of P.L. 2018, c.48 (N.J.S.A. 54:10A-5.41), as amended by P.L. 2018, c. 131, imposes a temporary surtax in addition to the annual corporation franchise tax on taxpayers having New Jersey allocated taxable net income that exceeds one million dollars at the rates as follows:

  • 2.5 percent for tax years beginning on or after January 1, 2018, through December 31, 2019; and
  • 1.5 percent for tax years beginning on or after January 1, 2020, through December 31, 2021.

The surtax applies to all taxpayers with a corporation business tax liability, but does not apply to public utilities or New Jersey S Corporations.  The surtax is imposed on allocated taxable net income.

Note: The New Jersey corporation business tax rates have not changed. The 2018 rates remain the same as the rates that were in effect for 2017.

Last Updated: Thursday, 11/14/19