How much does it cost to form an LLC in New York in 2026?

The state filing fee is $200, paid once when you submit Articles of Organization to the Department of State. On top of that, the Section 206 publication requirement adds roughly $200 to $300 in most upstate counties and $950 to $1,795 across the five NYC boroughs, plus a $50 Certificate of Publication fee. A realistic all-in formation cost is around $450 to $2,000 depending on the county of the LLC's office address.

What is the New York LLC publication requirement?

New York LLC Law Section 206 requires every newly formed LLC to publish a notice of formation in two newspapers (one daily, one weekly) designated by the county clerk of the county where the LLC's office is located, for six consecutive weeks, within 120 days of filing. After publication, the LLC files a Certificate of Publication with the Department of State for $50, with the affidavits from both newspapers attached. Failure to complete publication within 120 days suspends the LLC's authority to transact business in New York.

Does New York have an annual report for LLCs?

Not annually. New York requires a Biennial Statement every two years under Section 301(e), filed during the calendar month the LLC was originally formed. The fee is $9, filed online through the e-Statement Filing Service. Expedited handling is not available for Biennial Statements.

What is the New York LLC filing fee on Form IT-204-LL?

Separate from the Biennial Statement, New York charges an annual LLC filing fee administered by the Department of Taxation and Finance, tiered on NY source gross income: $25 under $100k, $50 from $100k to $250k, $175 from $250k to $500k, $500 from $500k to $1M, $1,500 from $1M to $5M, $3,000 from $5M to $25M, and $4,500 above $25M. Single-member disregarded entities pay a flat $25. It is not technically a franchise tax, but it functions as one, and it is mandatory.

How long does it take to form an LLC in New York?

Online filings typically clear in about 3 business days. Mail filings run about 14 business days. If you need faster turnaround, New York offers 24-hour expedited service for $25, same-day for $75, and 2-hour for $150 on top of the regular filing fee.

Does New York require an operating agreement?

Yes. NY LLC Law Section 417(a) requires every LLC to adopt a written operating agreement, either before, at the time of, or within 90 days after the filing of the Articles of Organization. The agreement is not filed with the state, but the statutory requirement is real. Courts have used the absence of a written agreement as a factor when resolving disputes between members.

Should I form my LLC in New York instead of my home state?

Usually no, unless you operate in New York. If you live and work in Florida and form in New York purely for branding, you still owe the publication cost, the IT-204-LL filing fee on any NY source income, and a registered agent fee, and you likely also owe Florida a foreign LLC registration because your business actually operates in Florida. New York is worth forming in when your business is genuinely in New York.

Can I publish in a cheaper county to save on the publication requirement?

Yes, within limits. The LLC's office county is set by the address listed in Articles of Organization, and that county controls where publication happens. Some filers place the office in Albany County or another upstate county to pay $200 to $300 in publication instead of Manhattan's $1,200 to $1,800. It is legal and common. The trade-off: if the principal office later moves to a different county, republication is required at the new county's rates.

New York LLC: fees, filing steps, and 2026 costs

$200 Filing fee Online filing available

$330 Year 1 estimate Filing + first year tax + RA

3 days (expedited 24h) Approval Mail ~14d

$30 per year Ongoing

Where New York fits, and where it doesn't

Good fit for New York

You live or operate in New York and need a New York LLC for a New York business: a Brooklyn bakery, a Manhattan consultancy, a Hudson Valley rental property, a Buffalo trades company. You are a professional services LLC (law, medicine, architecture) that has to form here under Article 12-A. You are a real estate investor holding a specific NY property and accept the publication cost as a one-time line item.

Skip New York when

You live in Texas or Ohio and read online that New York "looks professional" on invoices. It does not look professional enough to justify paying publication twice: once at formation, then again if you ever move your principal office to a different county. You run a remote online business with no NY customers and no NY footprint. You want a budget formation under $250 all-in. Wyoming, New Mexico, and Ohio all beat New York for the non-resident play.

What a New York LLC actually costs

Formation filing fee Paid once at formation $200
Commercial registered agent Annual, estimate $100
Annual report fee Every 2 years $9
State LLC tax minimum Minimum, scales with revenue $25
Year 1 total estimate Formation plus first-year ongoing $330

Registered agent estimate uses a $100 midpoint. Specialist agents start around $50 per year. Full-service formation companies bundle RA for $125 to $200.

Cost across the first three years

Year 1 $330

Year 2 $130

Year 3 $130

How New York compares on the basics

Online filing File through state portal

Yes

Expedited processing $25 for 24h

Yes

Annual report required Separate report on top of tax

Yes

State-imposed annual tax Minimum $25 per year, up to $4,500

$25

Written operating agreement required Statute requires one on file

Required

Newspaper publication requirement Estimated $1,200

Yes

State sales tax 4% state rate

How to apply for an LLC in New York

Pick a compliant LLC name
The name must end in "Limited Liability Company," "LLC," or an approved abbreviation, and must be distinguishable from every other entity on the New York Secretary of State record. Check availability at the New York entity search.
Designate a registered agent
Every New York LLC is required to have a registered agent with a physical street address in New York. You can serve as your own agent if you live in New York, or hire a commercial service for $99 to $249/yr. See the New York registered agent guide.
File Articles of Organization (DOS-1336)
Filing fee is $200. Online filing is available through the state portal. Mail filings are accepted. Paid expedite is available for $25.
Apply for a federal EIN
Free directly from the IRS in about 15 minutes (see the EIN guide). Required for opening a business bank account, hiring employees, and most formation-service tax workflows.
Adopt an operating agreement
New York statutorily requires a written operating agreement. See the operating agreement pillar for the 12 clauses every agreement should include.
Publish notice of formation
New York requires new LLCs to publish formation notices in a newspaper approved by the state, at an estimated cost of $1,200. Follow the state's specific publication schedule and keep proof of publication.

Filing walkthrough

File Articles of Organization (Form DOS-1336) through the NY Department of State online portal at dos.ny.gov. The state fee is $200, and online approval typically runs 3 business days. Add $25 for 24-hour turnaround if a deal timeline demands it. You need a registered agent (the state itself acts as agent for service of process by default, so many filers list the DOS at its Albany address), plus a designated address in one specific county where the LLC's office will be located. That county choice matters more than new filers realize, because it controls where publication happens.

After formation, NY LLC Law Section 206 requires you to publish a notice in two newspapers (one daily, one weekly) designated by the county clerk, for six consecutive weeks, within 120 days. Then you file a Certificate of Publication with DOS for $50. Upstate counties (Albany, Broome, Onondaga) typically run $200 to $300 all-in; the five NYC boroughs run $950 to $1,795, with New York County (Manhattan) at the top end. Some non-resident filers choose an Albany County registered-agent address specifically to pay upstate publication rates. It is legal. It does mean any future change of principal office inside NYC will trigger republication at NYC rates.

One more NY-specific rule: Section 417 requires every LLC to adopt a written operating agreement within 90 days of filing. The state never sees it, but the requirement is statutory, not aspirational.

Check name availability File online New York formation guidance

How New York taxes an LLC

New York does not impose a traditional franchise tax on default-classification LLCs, but it does charge an annual LLC filing fee on Form IT-204-LL, tiered on NY source gross income. A single-member disregarded entity pays a flat $25. A multi-member or partnership-taxed LLC pays anywhere from $25 (under $100k in NY source gross income) up to $4,500 (over $25M). The steps climb at $100k, $250k, $500k, $1M, $5M, and $25M. This is the line item most new filers miss when they compare NY to Delaware's flat $300.

If an LLC elects C-corp treatment with the IRS, it owes the NY Article 9-A corporate franchise tax instead: 6.5% base rate on business income, 7.3% on business income over $5M under the extended 2021 tax-law schedule.

Personal income tax runs through to members on the usual pass-through basis. NY residents owe NY tax on the full distributive share. Non-residents owe NY tax on NY-source income only, which means a Wyoming-resident member of a NY LLC with Texas customers pays no NY individual tax on those Texas sales.

Statewide sales tax is 4.0%; combined with local rates, NYC is 8.875% and most other areas land between 7% and 8.375%. Businesses in NYC may also owe the Unincorporated Business Tax at the city level, which the state does not administer.

Ongoing compliance and costs after year one

Plan for $9 every two years for the Biennial Statement (NY LLC Law Section 301(e)), $50 to $125 per year for a commercial registered agent if you use one, and whatever tier of IT-204-LL your NY source gross income puts you in (minimum $25, maximum $4,500). The Biennial Statement is filed online through the e-Statement Filing Service during the anniversary month every two years, and cannot be expedited.

One-off but significant: if the LLC's principal office ever moves to a different NY county, you republish. This trips up founders who form in Albany County for the $200 publication cost and later move to Manhattan. Plan the office address once, plan it right, and republication stays theoretical.

Common mistakes forming a New York LLC

The publication surprise is the classic. Founders file Articles of Organization, feel done, and then find out six weeks later that they owe another $1,200 and have to chase two newspapers for affidavits of publication. Missing the 120-day window suspends the LLC's authority to carry on business in NY until publication is completed, which is exactly the kind of problem you do not want during an audit or a lease negotiation.

The other repeat mistake is treating the IT-204-LL as optional because it is not a "franchise tax" in name. It is a mandatory annual filing with the Department of Taxation and Finance, due by the 15th day of the third month after the LLC's tax year end, with penalties for late payment. The $25 minimum applies even to a completely idle LLC with zero NY activity during the year, because the fee is on a tiered basis and zero lands in the lowest tier, not out of the system.

State agencies that handle New York LLCs

New York Department of State - Division of Corporations, State Records and Uniform Commercial Code

Website: dos.ny.gov/division-corporations-state-records-and-uniform-commercial-code
Phone: (518) 473-2492
Mail: Department of State, Division of Corporations, State Records, and Uniform Commercial Code, One Commerce Plaza, 99 Washington Avenue, Albany, NY 12231
Office: One Commerce Plaza, 99 Washington Avenue, 6th Floor, Albany, NY 12231
Hours: 9:00 AM to 4:30 PM Eastern, Monday to Friday

New York State Department of Taxation and Finance

Website: www.tax.ny.gov
Phone: (518) 457-5181
Mail: NYS Department of Taxation and Finance, W.A. Harriman Campus, Albany, NY 12227
Office: W.A. Harriman Campus, Albany, NY 12227
Hours: 8:30 AM to 4:30 PM Eastern, Monday to Friday

Frequently Asked Questions

How much does it cost to form an LLC in New York in 2026?

The state filing fee is $200, paid once when you submit Articles of Organization to the Department of State. On top of that, the Section 206 publication requirement adds roughly $200 to $300 in most upstate counties and $950 to $1,795 across the five NYC boroughs, plus a $50 Certificate of Publication fee. A realistic all-in formation cost is around $450 to $2,000 depending on the county of the LLC's office address.
What is the New York LLC publication requirement?

New York LLC Law Section 206 requires every newly formed LLC to publish a notice of formation in two newspapers (one daily, one weekly) designated by the county clerk of the county where the LLC's office is located, for six consecutive weeks, within 120 days of filing. After publication, the LLC files a Certificate of Publication with the Department of State for $50, with the affidavits from both newspapers attached. Failure to complete publication within 120 days suspends the LLC's authority to transact business in New York.
Does New York have an annual report for LLCs?

Not annually. New York requires a Biennial Statement every two years under Section 301(e), filed during the calendar month the LLC was originally formed. The fee is $9, filed online through the e-Statement Filing Service. Expedited handling is not available for Biennial Statements.
What is the New York LLC filing fee on Form IT-204-LL?

Separate from the Biennial Statement, New York charges an annual LLC filing fee administered by the Department of Taxation and Finance, tiered on NY source gross income: $25 under $100k, $50 from $100k to $250k, $175 from $250k to $500k, $500 from $500k to $1M, $1,500 from $1M to $5M, $3,000 from $5M to $25M, and $4,500 above $25M. Single-member disregarded entities pay a flat $25. It is not technically a franchise tax, but it functions as one, and it is mandatory.
How long does it take to form an LLC in New York?

Online filings typically clear in about 3 business days. Mail filings run about 14 business days. If you need faster turnaround, New York offers 24-hour expedited service for $25, same-day for $75, and 2-hour for $150 on top of the regular filing fee.
Does New York require an operating agreement?

Yes. NY LLC Law Section 417(a) requires every LLC to adopt a written operating agreement, either before, at the time of, or within 90 days after the filing of the Articles of Organization. The agreement is not filed with the state, but the statutory requirement is real. Courts have used the absence of a written agreement as a factor when resolving disputes between members.
Should I form my LLC in New York instead of my home state?

Usually no, unless you operate in New York. If you live and work in Florida and form in New York purely for branding, you still owe the publication cost, the IT-204-LL filing fee on any NY source income, and a registered agent fee, and you likely also owe Florida a foreign LLC registration because your business actually operates in Florida. New York is worth forming in when your business is genuinely in New York.
Can I publish in a cheaper county to save on the publication requirement?

Yes, within limits. The LLC's office county is set by the address listed in Articles of Organization, and that county controls where publication happens. Some filers place the office in Albany County or another upstate county to pay $200 to $300 in publication instead of Manhattan's $1,200 to $1,800. It is legal and common. The trade-off: if the principal office later moves to a different county, republication is required at the new county's rates.
How do I apply for an LLC in New York?

Apply for an LLC in New York by filing Articles of Organization (DOS-1336) with New York Department of State - Division of Corporations, State Records and Uniform Commercial Code. The filing fee is $200. Online filing is available through the state portal. Approval typically takes 3 business days online. Mail filings take about 14 business days. Before filing, pick a registered agent (see the New York registered agent guide) and confirm your business name is available using the state's entity search.

Compare New York to another state

Side-by-side breakdowns of fees, taxes, approval time, and compliance. Every other US jurisdiction has a dedicated compare page against New York.

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New York vs Louisiana

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New York vs Pennsylvania

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New York vs Rhode Island

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New York vs Utah

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Sources

Filing fee: dos.ny.gov/fee-schedules · verified April 21, 2026
NY DOS Division of Corporations fee schedule: domestic LLC Articles of Organization filing fee = $200. Professional service LLC same fee.
Expedited filing: dos.ny.gov/fee-schedules · verified April 21, 2026
Expedited surcharges on top of the filing fee: 24 hours = $25, same day = $75, 2 hours = $150. We report the cheapest 24-hour tier. Biennial Statements cannot be expedited.
Foreign LLC registration fee: dos.ny.gov/application-authority-foreign-limited-liability-companies · verified April 21, 2026
Foreign LLC Application for Authority filing fee = $250 (standard). Professional service foreign LLC = $200. Foreign LLCs are also subject to the publication requirement.
Operating agreement requirement: www.nysenate.gov/legislation/laws/LLC/417 · verified April 21, 2026
NY LLC Law Section 417(a): 'the members of a limited liability company shall adopt a written operating agreement.' Must be adopted before, at, or within 90 days after the filing of the Articles of Organization. The agreement is not filed with the state, but is statutorily required.
Publication requirement: www.nysenate.gov/legislation/laws/LLC/206 · verified April 21, 2026
NY LLC Law Section 206 requires publication of a notice of LLC formation in two newspapers for six consecutive weeks within 120 days of formation, followed by filing a Certificate of Publication ($50) with DOS. Failure to publish suspends the LLC's authority to carry on, conduct, or transact business in New York. Cost ranges are referenced via county clerk designations; representative estimate ~$1,200 mid-range.
Annual report fee: dos.ny.gov/biennial-statements-business-corporations-and-limited-liabi… · verified April 21, 2026
Biennial Statement fee = $9, mandated by NY LLC Law Section 301(e). Filed via the e-Statement Filing Service. Filing period is the calendar month of original Articles of Organization filing, every two years.
Franchise tax: www.tax.ny.gov/pit/efile/annual_filing_fee.htm · verified April 21, 2026
New York charges an annual LLC filing fee on Form IT-204-LL, tiered by NY source gross income: <=$100k = $25; $100,001-$250,000 = $50; $250,001-$500,000 = $175; $500,001-$1M = $500; $1M-$5M = $1,500; $5M-$25M = $3,000; over $25M = $4,500. Disregarded-entity single-member LLCs pay a flat $25. Recorded as gross-receipts-tiered franchise-style charge because it functions as a mandatory annual state charge on the LLC entity even when pass-through.
Corporate income tax rate: www.tax.ny.gov/bus/ct/def_art9a.htm · verified April 21, 2026
Article 9-A NY corporate franchise tax: base rate 6.5% for most corporations; 7.25% applies to business income over $5M (extended through 2026 under the 2021 state budget). LLCs are pass-through by default and do not owe Article 9-A unless they elect C-corp status federally.
Sales tax rate: www.tax.ny.gov/bus/st/stidx.htm · verified April 21, 2026
NY statewide sales and use tax rate is 4%. Local jurisdictions add additional rates; combined rates range from about 7% to 8.875% (NYC). We record the statewide rate only.
Business name search: apps.dos.ny.gov/publicInquiry/ · verified April 21, 2026
NY DOS Division of Corporations Public Inquiry entity search. Can lookup by entity name or DOS ID.
Online filing portal: dos.ny.gov/articles-organization-domestic-limited-liability-company-0 · verified April 21, 2026
Official DOS page for Articles of Organization for domestic LLCs. Links to online filing. Acknowledgement receipt emailed within minutes; processing typically completed in 2-3 business days.
Certificate of Formation name: dos.ny.gov/system/files/documents/2024/05/articles-of-organization.pdf… · verified April 21, 2026
Form DOS-1336, Articles of Organization for a Domestic Limited Liability Company, published by the NY DOS Division of Corporations.

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