What Does an LLC Cost in New York?
New York's honest total has a hole in it, and we would rather show you the hole than fill it with a made-up number: $250 in state fees in year one, plus whatever your county's two designated newspapers charge for six weeks of publication, a figure the state does not publish and that varies widely by county.
Year one: what you pay to exist
| Year-one cost in New York | Amount |
|---|---|
| Articles of Organization (Form DOS-1336-f), Department of State | $200 |
| Certificate of Publication filing fee, Department of State | $50 |
| Newspaper publication, two newspapers for six weeks | Set by each newspaper; varies widely by county |
| EIN from the IRS | $0 |
| Written operating agreement (required, not filed) | $0 |
| Total state cost, year one | $250 in state fees, plus newspaper charges |
The $250 is the complete state-fee subtotal for year one: $200 to form and $50 to file the Certificate of Publication. The newspaper charges sit outside it because there is no official figure to print. The Department of State confirms the newspapers charge their own fees and publishes no amount, no statewide range, and no per-county price list. Optional extras are not in the total either: expedited handling runs $25 for 24-hour, $75 for same-day, and $150 for 2-hour processing per document, a written name availability inquiry is $5 per name, and a name reservation is $20. Note what is missing compared with most states: no registered agent charge is required, because the Secretary of State serves as statutory agent.
Every year after: the cost of staying alive
| Recurring cost in New York | Amount |
|---|---|
| Biennial Statement, due every two years in your formation month | $9 every two years |
| Annual filing fee, Form IT-204-LL, if your LLC has New York source income | $25 to $4,500, based on gross income |
| Disregarded entity LLC with New York source income, gain, loss, or deduction | $25 flat |
| LLC with no New York source income in the current year | No IT-204-LL filing |
| Typical recurring total | $9 every two years, plus the IT-204-LL fee if it applies |
Two recurring duties, two agencies. The Biennial Statement goes to the Department of State every two years in the calendar month your Articles were filed, costs $9, and has no published dollar late fee: a past-due statement can still be filed online for the same $9. Skipping it leaves your LLC shown as past due in Department records, and a Certificate of Status will show that, which can block business transactions. The IT-204-LL fee goes to Tax and Finance, is due by the 15th day of the third month after the tax year closes, and allows no extension. It is income-based, so it is explained in the table below rather than folded into a flat total.
What drives the New York total, year one vs. later
Year one in New York is driven by two things: the $200 Articles of Organization plus the $50 Certificate of Publication fee, and the one number nobody can quote you in advance, what the two county-designated newspapers charge for six weeks of insertions. That newspaper bill is a third-party cost set paper by paper, and it is the reason New York year-one totals on other sites swing so wildly: they are guessing at your county. Later years flip the pattern. The recurring state charge at the Department of State is almost nothing, $9 every two years for the Biennial Statement. The recurring charge that can actually grow is at a different agency entirely: the Form IT-204-LL annual filing fee at the Department of Taxation and Finance, which starts at $25 and scales with New York source gross income up to $4,500. So New York is cheap to keep on paper, variable to start, and priced by your income, not your calendar, once you are running.
The IT-204-LL annual filing fee, in plain terms
This is a filing fee, not an income tax, collected by the Department of Taxation and Finance on Form IT-204-LL. It must be filed each year by an LLC treated as a disregarded entity that has income, gain, loss, or deduction from New York sources, and by an LLC required to file the partnership return (Form IT-204) with New York source items. An LLC with no New York source income, gain, loss, or deduction in the current year does not file it, and neither does an LLC that has elected corporate treatment. For LLCs taxed as partnerships, the fee is based on New York source gross income for the preceding tax year:
| New York source gross income, preceding tax year | Filing fee |
|---|---|
| More than $0 up to $100,000 | $25 |
| More than $100,000 up to $250,000 | $50 |
| More than $250,000 up to $500,000 | $175 |
| More than $500,000 up to $1,000,000 | $500 |
| More than $1,000,000 up to $5,000,000 | $1,500 |
| More than $5,000,000 up to $25,000,000 | $3,000 |
| More than $25,000,000 | $4,500 |
Three details the table does not show. If an LLC had no New York source gross income for the preceding tax year, the fee is $25. A disregarded entity LLC with any New York source income, gain, loss, or deduction pays a flat $25, whatever its size. And there is no proration for a short tax year: the minimum is $25 and the maximum is $4,500. One more boundary: doing business in New York City can create a separate city-level tax filing. That tax is administered by the city, not the state, and the state sources behind this page publish no rate for it, so we do not print one.
Sources, checked Nov 8, 2026
New York Department of State, Division of Corporations: Articles of Organization page and form DOS-1336-f ($200 fee), Fee Schedules (publication $50, expedited handling, name fees), Biennial Statements page ($9, due month, past-due effect), and Certificate of Publication pages (120 days, suspension), all at dos.ny.gov. New York State Department of Taxation and Finance: partnership, LLC, and LLP annual filing fee page and Form IT-204-LL instructions (tiers, $25 minimum, $4,500 maximum, due date, no extension) at tax.ny.gov. Limited Liability Company Law Sections 301, 302, and 417 as published by the New York State Senate at nysenate.gov.
Run your own version, with an optional registered agent added, in the LLC cost calculator. Every state's year-one and recurring totals sit in one table on the national cost hub, and if a service would act as your agent, the registered agent price tracker follows what that costs at each tracked provider. If you would rather a service handled the filing, the services comparison prices that honestly, renewals included.
General Information Only
LLCForming publishes general information about forming and running an LLC. It is not legal, tax, or accounting advice, and it does not create an attorney or advisor relationship. Rules vary by state and by your situation. For a decision that matters, talk to a licensed attorney or tax professional in your state.