Reference · New York

New York LLC requirements

Every requirement we've verified for a domestic LLC in New York, with the source for each. For the plain-English cost answer, use the cost calculator.

Filing agencyNew York Department of State, Division of Corporations
Formation filing fee$200
Filing fee notes$200 for Articles of Organization, per NY DOS.
Standard processingNo fixed turnaround published; processed in order received unless expedited.
Expedited options24-hour $25; same-day $75; 2-hour $150 (per document).
Periodic reportBiennial Statement
Report frequencybiennial
Report fee$9
Report deadlineEvery two years, by the last day of the calendar month in which the Articles of Organization were originally filed. The first Biennial Statement is due in that month two years after formation - i.e. year two, not year one.
Late penaltyNo automatic dissolution for a missed Biennial Statement; DOS records mark the LLC 'past due'/delinquent, and any Certificate of Status reflects this, which can block financing or contracts.
Administrative dissolutionSEPARATE ISSUE: failure to file the Certificate of Publication within 120 days of the Articles becoming effective causes AUTOMATIC SUSPENSION of the LLC's authority to conduct business in New York (curable by later filing the Certificate of Publication). Unrelated to Biennial Statement delinquency.
State taxNo traditional franchise tax on standard pass-through LLCs, but most LLCs with any NY-source gross income must file Form IT-204-LL and pay an annual filing fee: $25 minimum (income $0-$100,000), rising to $4,500 for income over $25,000,000. An LLC with zero NY-source income owes nothing. Due March 15 following the close of the tax year, so for most new LLCs it first comes due in year two.
Minimum state tax$25
Newspaper publicationNY LLC Law 206 requires publishing a notice of formation in TWO newspapers (one daily, one weekly) designated by the county clerk of the LLC's county, once a week for SIX consecutive weeks, within 120 days of the Articles becoming effective. A Certificate of Publication with both newspapers' affidavits must then be filed with NY DOS for a $50 fee. Total cost varies enormously by county: roughly $300-$600+ in low-cost/rural counties (e.g. Albany, Sullivan) up to about $1,500-$2,300+ in New York City counties. New York County (Manhattan) is the single most expensive, followed by Bronx and Kings (Brooklyn); Queens and Richmond also run well above $1,000. County-level dollar figures come from cross-checked publication-service sites - newspaper rates are private and no state agency publishes a price list.
Registered agent requiredYes
First-year minimum$550
Verified Checked Source: dos.ny.gov All sources

Confidence

What we're less sure about

Verified against the official state page

  • FLAGSHIP CONTENT: the publication requirement is the single best 'gotcha' in the dataset. Cost can exceed $2,000 in Manhattan and blindsides people who have already filed.
  • First-year total uses the LOW end of publication cost (~$300) and assumes a low-cost county.
  • Biennial Statement ($9) and IT-204-LL ($25 min) excluded - both structurally fall in year two.

Provenance

Sources

Every figure above traces to one of these. If a state changes a fee and we haven't caught it, tell us — we log corrections publicly.

Keep reading

More on New York, and the states most like it

This page is the raw record. These are the places that record gets used — and the states whose rules work the same way.