New York LLC Cost: Filing Fees Breakdown (2026)
A New York LLC costs $200 to form - the fee for filing Articles of Organization with the New York Department of State - plus a $50 Certificate of Publication fee and county newspaper charges to satisfy the state's publication requirement. Ongoing, you pay a $9 Biennial Statement every two years and an annual Form IT-204-LL filing fee of $25 to $4,500 based on New York source gross income.
Quick Answer
- Formation fee
- $200 (Articles of Organization, Form DOS-1336)
- Certificate of Publication
- $50 (after 6-week newspaper publication)
- Newspaper charges
- Vary by county (confirm with county clerk)
- Biennial Statement
- $9 every two years
- Annual LLC fee
- $25–$4,500 (Form IT-204-LL, by NY gross income)
- Dissolution
- $60 (Articles of Dissolution)
What a New York LLC Really Costs
New York's headline formation fee is modest, but the state's publication requirement makes the true first-year cost higher than in most states. The mandatory state fees are the $200 Articles of Organization fee and the $50 Certificate of Publication fee, both paid to the New York Department of State. On top of that, you pay newspaper publication charges that are set by the newspapers and vary widely by county. So the minimum state-fee outlay is about $250, but your realistic total depends heavily on where the LLC's office is located. For the national baseline see how much an LLC costs.
It helps to separate three kinds of cost. First are the one-time state filing fees you cannot avoid: the $200 formation fee and the $50 Certificate of Publication fee. Second are the publication charges set by newspapers, which the state does not fix and which are the single most variable line in a New York LLC budget. Third are recurring costs - the $9 Biennial Statement every two years and the annual Form IT-204-LL fee - that continue for the life of the LLC. Optional costs such as expedited processing, a name reservation, or a commercial publication service sit on top of these. Because only the first and third categories are set by statute, a truthful quote for a New York LLC always has to say "plus newspaper charges, which depend on your county."
New York LLC Fee Table (2026)
Each fee below is verified against the Department of State or the Department of Taxation and Finance. Newspaper charges are the one line the state does not set - confirm the exact amount with the county clerk who designates your newspapers.
| Cost | Form / filing | Amount (2026) | Agency |
|---|---|---|---|
| Articles of Organization (form the LLC) | Form DOS-1336 | $200 | Department of State |
| Certificate of Publication | Filed after publication | $50 | Department of State |
| Newspaper publication (2 papers, 6 weeks) | County-designated papers | Varies (confirm current amount) | Newspapers |
| Biennial Statement | e-Statement | $9 / two years | Department of State |
| Annual LLC filing fee | Form IT-204-LL | $25–$4,500 | Dept. of Taxation and Finance |
| Sales tax Certificate of Authority | Business Express | $0 (free) | Dept. of Taxation and Finance |
| Name reservation (60 days) | Application for Reservation of Name | $20 | Department of State |
| Certified copy of Articles | Request to DOS | Confirm current amount | Department of State |
| Federal EIN | IRS Form SS-4 | $0 (free) | IRS |
| Articles of Dissolution | Form DOS-1366-f | $60 | Department of State |
The $200 Formation Fee
The single required cost to create a New York LLC is the $200 fee to file Articles of Organization under Section 203 of the Limited Liability Company Law. You file with the Department of State, Division of Corporations, either online through the Department of State online filing system or by mail. The fee is the same whether your LLC has one member or many. Optional add-ons include a $20 name reservation that holds a name for 60 days and expedited processing for an additional fee. Step-by-step filing instructions are in how to form an LLC in New York.
The Publication Cost - Why New York Is Different
The publication requirement is the reason a New York LLC often costs far more than the $200 filing fee. Under Section 206, within 120 days of formation the LLC must publish a notice in two newspapers - one weekly and one daily - designated by the county clerk of the county where the LLC's office sits, running once each week for six consecutive weeks. After publication, you file a Certificate of Publication with a $50 fee.
The newspaper charges themselves are set by each newspaper, not the state, and differ sharply by county. In dense, high-circulation counties such as New York County (Manhattan), the two designated newspapers can cost several hundred dollars or more; in many upstate counties the same publication costs a fraction of that. Because the requirement is tied to the county of the LLC's office, some owners locate the office in a lower-cost county. Confirm the current designated-newspaper rates with your county clerk before you file - the state does not publish a fixed figure. Missing the 120-day deadline suspends the LLC's authority to do business in New York until publication is completed.
The mechanics matter for the budget. The county clerk of the county where your LLC's office is located designates one daily and one weekly newspaper for you; you do not get to shop for the cheapest papers freely. Each newspaper runs your notice once a week for six weeks, then issues an affidavit of publication. You attach both affidavits to the Certificate of Publication and file it with the Department of State and the $50 fee. Some owners hire a service to coordinate the newspapers and affidavits; that convenience fee is optional and separate from the newspaper charges themselves. Because the total swings so widely, treat publication as its own budget line and get a written quote from the designated newspapers before you commit to a county. Full formation steps are in how to form an LLC in New York.
Ongoing Costs: Biennial Statement and IT-204-LL
New York does not charge an annual report fee. Instead, every LLC files a Biennial Statement every two years for a $9 fee, due in the anniversary month of formation. The larger recurring cost for profitable LLCs is the annual filing fee on Form IT-204-LL, set by Tax Law Section 658(c)(3). The fee is tiered by New York source gross income:
| NY source gross income | Annual filing fee |
|---|---|
| Not more than $100,000 | $25 |
| $100,001 to $250,000 | $50 |
| $250,001 to $500,000 | $175 |
| $500,001 to $1,000,000 | $500 |
| $1,000,001 to $5,000,000 | $1,500 |
| $5,000,001 to $25,000,000 | $3,000 |
| Over $25,000,000 | $4,500 |
A single-member LLC treated as a disregarded entity with New York source income pays the $25 minimum. The fee is due on the 15th day of the third month after the tax year ends (March 15 for a calendar-year LLC). There is no extension of time to file Form IT-204-LL or to pay the fee, so it must be paid on the original due date even if the LLC extends its income tax return. An LLC with no New York source income for a year is not required to file the form that year. See New York LLC filing requirements and taxes for the full calendar.
Put together, the ongoing state cost of a small, profitable New York LLC is modest - roughly $25 a year for the IT-204-LL fee at the lowest tier plus about $4.50 a year averaged for the biennial $9 statement. The number climbs only as New York source gross income crosses the higher IT-204-LL brackets. This is very different from states that levy a flat annual franchise tax, so the New York cost profile is front-loaded: high at formation because of publication, then low to maintain.
Optional and Third-Party Costs
Beyond mandatory state fees, common optional costs include an optional registered agent service (the Secretary of State is the default agent, so this is not required), a commercial publication service that arranges the county newspapers for you, and professional help drafting an operating agreement, which New York law requires members to adopt. A federal EIN is free directly from the IRS. If you sell taxable goods, the sales tax Certificate of Authority is also free. Compare tax treatment before you elect S-corp vs LLC status, which can change your filing obligations.
Cost to Close a New York LLC
Winding down also has a fee. Filing Articles of Dissolution under Section 705 costs $60, plus any final Form IT-204-LL and final tax returns. Abandoning the LLC without dissolving keeps the Biennial Statement and tax obligations running, so formal dissolution is worth the fee. See how to dissolve an LLC in New York.
Frequently Asked Questions
How much does it cost to start an LLC in New York?
The Articles of Organization filing fee is $200. You must also file a Certificate of Publication for $50 plus newspaper charges that vary by county. The minimum state-fee outlay is about $250 before newspaper costs.
Why is a New York LLC so expensive?
The publication requirement drives the cost. Publishing in two county-designated newspapers for six weeks can total several hundred dollars or more in high-cost counties such as Manhattan, on top of the $200 filing fee and $50 Certificate of Publication fee.
What is the annual cost of a New York LLC?
New York has no annual report. LLCs file a $9 Biennial Statement every two years. Most LLCs also pay an annual Form IT-204-LL fee of $25 to $4,500 based on New York source gross income.
Can I avoid the New York publication requirement?
No. Publication under Section 206 is mandatory within 120 days, and failure suspends the LLC's authority to do business. You can reduce cost by locating the office in a lower-cost county, but the requirement cannot be waived.
How much does it cost to dissolve a New York LLC?
Filing Articles of Dissolution costs $60, plus final tax returns and a final Form IT-204-LL. Optional expedited processing carries an additional Department of State fee.
Related
- How much does an LLC cost? (cluster hub)
- How to form an LLC in New York
- New York LLC filing requirements and taxes
- New York registered agent requirements
- How to dissolve an LLC in New York
- How to get a business license in New York
- How to get an EIN
- What is an LLC?
Sources
- New York Department of State - Forming a Limited Liability Company in New York ($200 filing fee; $50 Certificate of Publication).
- New York LLC Law - Section 203, Articles of Organization.
- New York LLC Law - Section 206, Publication (two newspapers, six weeks, 120 days).
- New York Department of State - Biennial Statements ($9 every two years).
- New York Department of Taxation and Finance - Form IT-204-LL instructions (filing fee tiers $25–$4,500).
- New York Tax Law - Section 658(c)(3) (LLC/LLP annual filing fee schedule).
- New York LLC Law - Section 705, Articles of Dissolution ($60 dissolution).
- New York Department of Taxation and Finance - Register as a sales tax vendor (Certificate of Authority; no fee).
- New York Department of State - Online Filing System (LLC formation and business entity filings).
- IRS - Get an Employer Identification Number (free EIN).
- IRS - Limited Liability Company (LLC) (federal classification).
LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Fees change and newspaper publication charges vary by county; verify current amounts with the New York Department of State, your county clerk, and the New York Department of Taxation and Finance before acting.