How to Form an LLC in New York: Costs, Publication & Requirements (2026)
Updated
New York is the most complex and expensive state for LLC formation because of its unique publication requirement — you must publish a notice in two newspapers for six weeks after forming.
Quick answer: File Articles of Organization with the NY Department of State for $200. Complete the publication requirement in two newspapers for 6 weeks ($300–$1,500 depending on county). File a Certificate of Publication ($50). File a biennial statement every 2 years ($9). Total first-year cost: $550–$1,750.
New York LLC at a Glance
Detail
Info
Filing fee (Articles of Organization)
$200
Publication requirement
$300–$1,500 (county-dependent)
Certificate of Publication
$50
Biennial statement
$9 every 2 years
State income tax
4%–10.9% (personal)
NYC income tax
3.078%–3.876% (NYC residents)
Processing time
7–10 business days (online)
Expedited filing
$25 (24-hour), $75 (same-day)
Where to file
dos.ny.gov
Operating agreement
Required by law (NY LLC Law §417)
Publication deadline
120 days after formation
Total Cost Breakdown
Item
Cost
Frequency
Articles of Organization
$200
One-time
Publication (2 newspapers, 6 weeks)
$300–$1,500
One-time
Certificate of Publication
$50
One-time
Biennial statement
$9
Every 2 years
Registered agent (optional service)
$100–$300
Annual
Operating agreement (DIY)
$0
One-time
EIN
$0
One-time
Total first year (upstate, minimum)
$550–$600
—
Total first year (NYC/Manhattan)
$1,250–$1,750
—
Publication Costs by County
County
Approximate Cost
Albany
$200–$400
Erie (Buffalo)
$250–$500
Monroe (Rochester)
$250–$400
Onondaga (Syracuse)
$200–$400
Kings (Brooklyn)
$800–$1,200
New York (Manhattan)
$1,000–$1,500
Queens
$800–$1,200
Bronx
$600–$1,000
Richmond (Staten Island)
$500–$800
Suffolk (Long Island)
$400–$700
Nassau (Long Island)
$500–$800
Westchester
$500–$800
Dutchess
$300–$500
Orange
$300–$500
Tip: If you have flexibility on your LLC’s address, forming in an upstate county can save $500–$1,000 on publication costs.
Step-by-Step Formation
Step 1: Choose Your LLC Name
Requirement
Details
Must include
“LLC,” “L.L.C.,” or “Limited Liability Company”
Must be unique
Search at appext20.dos.ny.gov/corp_public
Cannot include
“Corporation,” “Inc.” (wrong entity type)
Restricted words
“Doctor,” “Lawyer,” “Engineer” — must form PLLC instead
Name reservation
$20 for 60 days (optional)
Step 2: Choose a Registered Agent
New York calls this an “Agent for Service of Process.” You can also designate the NY Secretary of State as your agent (standard practice).
Option
Details
Secretary of State (default)
Free, standard in NY. SSNY accepts service and forwards to you
Private registered agent
$100–$300/year, handles mail professionally
Yourself
Must have a NY address and be available
Most common approach: Designate the Secretary of State as your agent and provide a mailing address where legal documents should be forwarded.
Step 3: File Articles of Organization
Field
What to Enter
LLC name
Full legal name including “LLC”
County
County of principal office
Agent for Service of Process
Usually “Secretary of State”
Address for agent forwarding
Where the SSNY should send documents
Duration
“Perpetual” (default) or specific date
Effective date
Filing date or future date (up to 60 days)
Organizer
Name, address, and signature
How to file:
Go to dos.ny.gov
Navigate to “Business Filings” → “LLC” → “Articles of Organization”
Complete the online form
Pay $200 filing fee
Receive filed articles (7–10 business days standard)
Expedited options:
Speed
Extra Fee
Processing Time
Standard
$0
7–10 business days
24-hour
$25
Next business day
Same-day
$75
Same day (filed by 1 PM)
2-hour
$150
2 hours (filed by 2 PM)
Step 4: Complete the Publication Requirement
This is the unique (and expensive) New York requirement.
Step
Details
1. Get county clerk assignment
Your county clerk assigns two newspapers
2. Contact newspapers
Arrange for publication of your LLC notice
3. Publish for 6 weeks
One daily + one weekly newspaper in your county
4. Get affidavits of publication
Each newspaper provides an affidavit after 6 weeks
5. File Certificate of Publication
File with NY Department of State ($50)
Deadline
120 days after LLC formation
The publication notice must include:
LLC name
Date of formation
County of office
Secretary of State as agent (and address for forwarding)
Character of business
What happens if you don’t publish:
Consequence
Details
Authority suspended
Cannot enter into contracts
Cannot bring lawsuits
LLC loses access to NY courts
LLC still exists
It’s not dissolved — just suspended
Can cure later
Complete publication and file Certificate of Publication to restore authority
No penalty fee
Just the publication costs + $50 certificate
Step 5: Create an Operating Agreement
New York requires all LLCs to adopt an operating agreement within 90 days of formation (NY LLC Law §417). It does not need to be filed with the state.
Step 6: Get an EIN
Detail
Info
Apply at
irs.gov/ein
Cost
Free
Processing
Instant (online)
Step 7: Open a Business Bank Account
Bring your filed Articles of Organization, EIN, operating agreement, and government ID.
New York LLC Taxes
Tax
Rate
Notes
NY state income tax
4%–10.9%
Pass-through to members
NYC income tax
3.078%–3.876%
Only NYC residents
NY LLC filing fee
$25–$4,500/year
Based on NY-source gross income
Federal income tax
Pass-through
On member’s personal return
Self-employment tax
15.3%
Federal, on active member income
Sales tax
4%–8.875%
State 4% + local (NYC = 8.875%)
New York LLC Filing Fee (Based on Gross Income)
New York Gross Income
Annual LLC Fee
Under $100,000
$25
$100,000–$249,999
$50
$250,000–$499,999
$175
$500,000–$999,999
$500
$1,000,000–$24,999,999
$1,500
$25,000,000 or more
$4,500
New York vs. Other Popular States
Factor
New York
California
Texas
Florida
Filing fee
$200
$70
$300
$125
Publication requirement
$300–$1,500
None
None
None
Annual/biennial fee
$9/2 years + LLC fee
$800+
$0
$138.75
State income tax
Up to 10.9%
Up to 13.3%
0%
0%
First-year total
$550–$1,750
$870+
$300
$263.75
Ongoing Compliance
Requirement
Due Date
Cost
Biennial statement
Every 2 years (formation anniversary month)
$9
NY LLC filing fee
With tax return
$25–$4,500
Federal tax return
March 15 (multi-member) or April 15 (single-member)
N/A
NY state tax return
March 15 or April 15
N/A
NYC tax return
Same as state
N/A (NYC residents only)
Common Mistakes in New York
Mistake
Consequence
Skipping publication requirement
LLC authority suspended — can’t sue or contract
Publishing in wrong county
Must redo in correct county
Missing 120-day deadline
Authority suspended until publication completed
Not adopting operating agreement within 90 days
Violates NY LLC Law §417
Not designating agent for service of process
Cannot receive legal notices
Forgetting biennial statement
Administrative dissolution
Bottom Line
New York is the most expensive state for LLC formation due to the publication requirement ($300–$1,500 depending on county). Total first-year costs range from $550 (upstate) to $1,750+ (Manhattan). Despite the costs, if you live and operate in New York, you should form your LLC there — the publication requirement is a one-time cost, and ongoing expenses ($9 biennial + LLC fee) are manageable. Forming in another state doesn’t save money if you’re doing business in NY, since you’d still need to register as a foreign LLC.