LLC by state › New York
How to Form an LLC in New York (2026): Fees, Annual Report and Deadlines
Last verified 2026-06-28 · every figure is sourced below
Forming an LLC in New York costs $200 to file the Articles of Organization with the New York Secretary of State. New York LLCs file an annual report by the anniversary month of formation, every 2 years for a $9 fee. New York also levies a $25 minimum entity tax, bringing the real annual cost to about $34.
| Item | Value | Official form | Source |
|---|---|---|---|
| Total cost to start (state filing) | $200.00 sum of filing_fee |
— | calculated |
| Articles of Organization fee | $200.00 | Articles of Organization (Form DOS-1336-f) | official source |
| Name reservation (optional) | $20.00 | Application for Reservation of Name (Form DOS-1233-f) | official source |
| Foreign LLC registration (Certificate of Authority) | $250.00 | Application for Authority (Form DOS-1361-f) | official source |
| Total annual cost (state) | $34.00 sum of annual_report_fee + state_annual_tax_min |
— | calculated |
| Annual report fee | $9.00 | File Biennial Statement (online) | official source |
| State entity tax (LLET) minimum | $25.00 NY LLC filing fee (IT-204-LL): $25 minimum if the LLC has NY-source gross income, scaling up to $4,500; $0 if no NY-source income |
— | official source · NY Tax Law §658(c)(3) |
| Annual report deadline | the anniversary month of formation, every 2 years | — | official source |
| Report frequency | Every 2 years | — | NY LLC Law §301(e) |
| Reinstatement penalty (after admin dissolution) | NY LLCs are not subject to corporation-style dissolution for nonpayment; no standard LLC reinstatement fee on the DOS schedule | — | — |
| Registered agent required | No | — | NY LLC Law §301-303 (the Secretary of State is the default agent for service of process; a separate registered agent is optional) |
| Operating agreement required | Yes | — | NY LLC Law §417 (New York requires LLC members to adopt a written operating agreement) |
| Newspaper publication required | Yes | — | NY LLC Law §206 (must publish in two newspapers for 6 weeks within 120 days, then file a $50 Certificate of Publication; newspaper costs are separate and can run into the hundreds-to-$1,500+, highest in NYC counties) |
| Where to file | NY Business Express (businessexpress.ny.gov) | — | official source |
| Processing time | no guaranteed processing time published on the official fee schedule | — | — |
Frequently asked questions
How much does it cost to form an LLC in New York?
It costs $200 to file the Articles of Organization with the New York Secretary of State.
What does a New York LLC cost per year?
About $34 per year in recurring state costs (the annual report fee plus any state entity or franchise tax).
Does New York require an LLC annual report?
Yes. New York LLCs file an annual report by the anniversary month of formation, every 2 years for a $9 fee.
How much to register a foreign LLC in New York?
$250 for the Application for Certificate of Authority.