New York LLC Cost: $200 Filing + Publication Requirement (2026)
Forming an LLC in New York costs $200 to file Articles of Organization with the Department of State, plus a $1,200-$2,000 publication requirement within 120 days of formation (county-dependent), plus a $9 biennial statement every 2 years. Year-one cost typically lands $1,400-$2,200 depending on which county you form in. New York is the only state with a publication requirement that meaningfully affects cost, Manhattan filings hit $1,500-$2,000 in publication costs alone.
Reviewed by Soft Crown Editorial Team, fact-checked against primary government sources • Last updated 2026-05-02 • 5 primary government sources cited
TL;DR
New York LLCs file Articles of Organization with the Department of State for $200. Within 120 days of formation, NY law requires the LLC to publish notice in 2 newspapers (one daily, one weekly) for 6 consecutive weeks in the formation county, then file a Certificate of Publication ($50). Publication costs vary wildly by county: $1,200-$2,000 in Manhattan, $200-$500 in upstate counties. After formation, the biennial statement is $9 every 2 years. Plus, NY imposes an annual LLC filing fee tied to gross income for partnerships ($25 to $4,500 sliding), single-member disregarded entities are exempt. Total typical year-one cost: $1,400-$2,200 in NYC, $400-$800 upstate.
New York LLC cost breakdown (2026)
| Line item | Cost | Source |
|---|---|---|
| Articles of Organization | $200 | dos.ny.gov |
| Publication requirement (Manhattan) | $1,200-$2,000 | dos.ny.gov publication FAQ |
| Publication requirement (upstate) | $200-$500 | dos.ny.gov publication FAQ |
| Certificate of Publication filing | $50 | dos.ny.gov |
| Biennial Statement | $9 | dos.ny.gov |
| Annual LLC filing fee (gross-income tied) | $25-$4,500 | tax.ny.gov |
| Year 1 total (Manhattan, no add-ons) | $1,450-$2,250 | |
| Year 1 total (upstate) | $450-$750 | |
| Year 2+ ongoing (single-member) | $0-$5 | (biennial $9 / 2) |
| 5-year total (upstate, single-member) | $465-$760 |
All figures verified 2026-05-02 from primary New York state sources.
Why New York's publication requirement matters
The publication requirement is what makes New York uniquely expensive. It originated in N.Y. LLC Law § 206 in 1994 and was intended to give creditors notice of new LLCs. Six weeks of newspaper publication in 2 papers in the formation county costs:
- Manhattan (New York County), $1,500-$2,000. The "newspapers of record" assigned by the County Clerk include the New York Law Journal and the New York Daily News.
- Brooklyn (Kings County), $400-$700.
- Queens, $300-$500.
- Bronx, $200-$400.
- Albany, Onondaga (Syracuse), Erie (Buffalo), $200-$400.
- Rural upstate counties, $200-$300.
The legal workaround is to form your LLC with a registered agent in a low-cost county. Publication is in the formation county (where the RA is located), not where you operate. A Manhattan-based business can use an Albany RA address and pay $300 instead of $1,800.
Filing steps (DIY, no service)
- Pick a name, search availability via the NYS Department of State Corporation and Business Entity Database. Names must include "Limited Liability Company," "LLC," or "L.L.C."
- Designate a registered agent, must have a New York street address. Strategic choice, pick a county where publication costs are low (Albany, upstate).
- File Articles of Organization, $200 fee. Online filing not yet available for LLCs in NY (as of 2026-04-25). File by mail to NYS Department of State, Division of Corporations, One Commerce Plaza, 99 Washington Avenue, Albany, NY 12231.
- Get a federal EIN, free at irs.gov.
- Publish notice, within 120 days of formation, publish in 2 newspapers (one daily, one weekly) in the formation county for 6 consecutive weeks. The County Clerk's office assigns specific newspapers.
- File Certificate of Publication, $50, with affidavits from both newspapers.
- Draft an operating agreement, required by NY LLC Law § 417. Must be adopted within 90 days of formation. Free templates available; attorney drafting $400-$1,500.
- Register for state taxes, sales tax permit (free) via tax.ny.gov, employer registration with the Department of Labor if hiring.
- Open a business bank account, NY banks (Chase, Citi, M&T, Capital One) accept the Articles + EIN + operating agreement.
- File the biennial statement, every 2 years, $9. Anniversary month of formation.
NY paper filings are typically processed within 7-14 business days. Expedite is available: $25 for 24-hour, $75 for same-day, $150 for 2-hour. Source: dos.ny.gov processing times, verified 2026-05-02.
Page-unique facts
- NY is one of 5 states (CA, DE, ME, MO, NY) that legally requires an operating agreement. Per NY LLC Law § 417, the operating agreement must be adopted within 90 days of formation.
- NY does not yet support online LLC filings. As of 2026-04-25, NY accepts mail and walk-in filings only, making it one of the last holdout states without online LLC formation.
- The publication requirement applies only to the formation county. Form with an upstate RA to cut publication cost from $1,800 to $300.
- The $9 biennial statement is the cheapest in the country. Most states charge $25-$200 annually; NY's $4.50/yr equivalent is bottom-tier.
- NY imposes an annual LLC filing fee tied to gross income for partnerships. $25 (under $100K) to $4,500 (over $25M). Single-member disregarded entities are exempt. Source: tax.ny.gov.
FAQ
What is the New York LLC publication requirement?
Within 120 days of formation, NY LLCs must publish notice of formation in 2 newspapers (one daily, one weekly) for 6 consecutive weeks in the formation county, then file a Certificate of Publication ($50). Total cost varies wildly by county: $1,500-$2,000 in Manhattan, $200-$500 in upstate counties. The requirement comes from N.Y. LLC Law § 206 and has not been repealed despite multiple legislative efforts. Source: dos.ny.gov publication FAQ, verified 2026-05-02.
Can I avoid the NY publication cost by forming in another county?
Yes, form your NY LLC with a registered agent in a low-cost county (e.g., Albany, Onondaga). The publication requirement is in the formation county, where the RA is located. A Manhattan-based business can use an Albany RA address and pay $200-$400 for publication instead of $1,500+. This is a legal and common workaround. Verify with a NY business attorney before filing.
What is the NY filing fee for LLCs at tax time?
Separate from formation: NY imposes an annual LLC filing fee tied to gross income for LLCs taxed as partnerships, ranging from $25 (under $100K gross income) to $4,500 (over $25M). Single-member disregarded LLCs are exempt. The fee is filed with NY Form IT-204-LL annually. Source: tax.ny.gov LLC filing fee page.
Does New York require an operating agreement?
Yes. NY LLC Law § 417 requires every NY LLC to adopt a written or oral operating agreement within 90 days of formation. While the law allows oral agreements, banks and courts almost always require written. Cost: free SBA template, $39-$99 online template, or $400-$1,500 attorney-drafted. Source: NY LLC Law § 417.
How long does New York LLC formation take?
Standard mail filing: 7-14 business days. Expedited filing: $25 for 24-hour, $75 for same-day, $150 for 2-hour. Online LLC filing is not yet available in New York (as of 2026-04-25). Mail to: NYS Department of State, Division of Corporations, One Commerce Plaza, 99 Washington Avenue, Albany, NY 12231. Source: dos.ny.gov.
What happens if I just ignore the publication requirement for 6 months?
After 120 days of formation without filing the Certificate of Publication, your NY LLC's authority to do business in New York is automatically suspended under N.Y. LLC Law § 206. Suspension means the LLC cannot maintain a lawsuit in NY courts, cannot defend an action in NY (without first curing), and may face challenges enforcing contracts. Many founders run for years suspended without consequence, until they need to enforce a vendor agreement or file an insurance claim, at which point they discover they must complete publication retroactively (still 6 weeks, still 2 papers, still County Clerk-assigned) before the suspension lifts. The IRS does not waive federal partnership filings during a NY suspension, so backed-up state issues compound with federal returns. Source: IRS New York Small Business Resources.
Are there NY-specific federal compliance traps for foreign-owned NY LLCs?
Yes. NY has a heavy concentration of foreign-owned single-member LLCs (often used by non-US residents to hold US real estate). Those entities must file IRS Form 5472 annually with a $25,000 minimum non-filing penalty, independent of NY's publication and biennial requirements. Many foreign founders complete NY formation through a registered-agent service, satisfy publication, and file the biennial $9 statement, but miss Form 5472 entirely. The IRS Publication 3402 guidance on LLC taxation covers the federal layer; NY-specific tax filings (Form IT-204-LL annual filing fee) sit on top.
State quirk: the 1995 publication requirement that won't die
New York is the only state with a meaningful publication requirement that materially affects LLC formation cost. Originally enacted in 1994 with N.Y. LLC Law § 206 (effective for filings on or after October 24, 1994), the rule requires every new NY LLC to publish notice of formation in two County-Clerk-assigned newspapers (one daily, one weekly) for six consecutive weeks within 120 days of formation, then file a Certificate of Publication ($50). Repeal bills have been introduced in nearly every legislative session since 2003; none have passed, largely because the assigned newspapers have become a meaningful revenue stream for small NY county papers and trade publications. Manhattan publication routinely costs $1,500-$2,000 because the County Clerk assigns the New York Law Journal as one of the two required outlets.
Common mistake in New York
The most expensive New York LLC mistake is ignoring the 6-week newspaper publication requirement for 120 days, then losing the right to do business in NY courts under N.Y. LLC Law § 206. Founders often skip publication thinking it's an obscure formality, then discover months later that their LLC cannot maintain a contract lawsuit in New York courts. Curing the suspension requires running publication retroactively, same 6 weeks, same 2 papers, same County Clerk assignment, same $1,500+ in Manhattan.
Sources
- New York Department of State Division of Corporations, last verified 2026-05-02
- NY DOS LLC Publication Requirement, last verified 2026-05-02
- NY Department of Taxation and Finance LLC Filing Fee, last verified 2026-05-02
- NY LLC Law § 417 (Operating Agreement), last verified 2026-05-02
- NYS Corporation and Business Entity Database, last verified 2026-05-02
- IRS New York Small Business and Self-Employed Resources, last verified 2026-05-02
- IRS Publication 3402, Taxation of Limited Liability Companies, last verified 2026-05-02
About the author
Aissam Baidi is the founder and researcher behind llcformationcost.com. He verifies New York LLC fees directly from dos.ny.gov and tax.ny.gov on a quarterly cycle. Connect on LinkedIn.
Not legal advice. Estimates based on publicly available data from each state's Secretary of State office. Consult a licensed attorney in your jurisdiction.
This is a syndicated post. Original article + interactive calculator: https://llcformationcost.com/new-york-llc-cost/
