How to Start an LLC in New York State in 2026: Filing, Publication, Fees and Ongoing Costs

Forming an LLC in New York State is quick on paper and slow in one particular way. The online filing takes minutes, but New York is one of the few states that still make a new LLC announce itself in two local newspapers for six weeks, and that rule can cost more than everything else combined. This guide is for anyone starting a business in New York, from a Brooklyn design studio to a Rochester contractor. It covers each step in order, every state fee from the LLC Law, the publication requirement with county budgets, the biennial statement, the IT-204-LL filing fee and where the LLC Transparency Act stands in 2026. Every figure was checked against New York statutes and Tax Department instructions in October 2026.

Quick answer

To start an LLC in New York State, file Articles of Organization with the Department of State ($200), then within 120 days publish a notice in two county newspapers for six weeks and file a Certificate of Publication ($50). Expect about $500 total upstate and $1,500–$2,000 in New York City, mostly newspaper costs.

• No registered agent required — the Secretary of State receives legal papers for you

• Adopt a written operating agreement within 90 days of filing

• Biennial statement every two years: $9

• IT-204-LL filing fee each year: $25 to $4,500 if the LLC has New York income

• The LLC Transparency Act now reaches only LLCs formed under foreign-country law

Step 1: Choose a name and check it is available

Your LLC's name must include "Limited Liability Company", "LLC" or "L.L.C." and must be distinguishable from every other entity name on the Department of State's records. Some words, such as "bank", "insurance" or professional titles, need approval from another agency or are restricted to professional LLCs. Search the Department of State's corporation and business entity database first, then check trademarks and domain names; passing the state's check doesn't stop someone with an earlier trademark from objecting.

If you have a name but aren't ready to file, you can reserve it with the Department of State for $20. Most founders skip this and simply file the Articles, which claims the name immediately. If you plan to trade under a different brand, you'll file a certificate of assumed name after the LLC exists; see the DBA section below.

Pick the county carefully, because it drives the biggest cost. The Articles must state the county in New York where the LLC's office is located, and the publication must run in newspapers of that county. List the county where you actually operate. Choosing a county only because its newspapers are cheaper, when your business is elsewhere, can create problems later if your filing is ever challenged.

Step 2: File Articles of Organization ($200)

The Articles of Organization are short. Under LLC Law section 203 they must give the LLC's name, the county of its office, and a designation of the Secretary of State as agent to receive legal process, with a mailing address where the Department will forward anything served. You can add an email address for electronic notice, name an optional registered agent, set a dissolution date, or include other provisions, but none of that is required.

The filing fee is $200. You can file online through the Department of State's online filing service, which is the quickest route, or by mail to the Division of Corporations in Albany. If you need the filing back fast, New York charges expedited handling fees on top: $25 for 24-hour handling, $75 for same-day and $150 for two-hour priority, each per document and non-refundable.

New York doesn't require a registered agent because the Secretary of State fills that role for every LLC. The catch is that the Department mails legal papers to the address in your Articles. If that address is a home you might move from, or an office nobody checks, you could miss a lawsuit. Keep the address current; changing it is a separate filing. A commercial registered agent is optional and is a market cost.

Step 3: Meet the publication requirement within 120 days

This is the step that surprises newcomers. Under LLC Law section 206, within 120 days after the Articles take effect, the LLC must publish a copy of the Articles or a notice containing their substance in two newspapers of the county where its office is located: one daily and one weekly. The county clerk designates which newspapers qualify. The notice must run once a week for six successive weeks.

When the run is complete, each newspaper gives you an affidavit of publication. You attach both affidavits to a Certificate of Publication and file it with the Department of State with a $50 fee. That completes the requirement.

How to complete New York LLC publication

1. 1

   Get the designated newspapers from the county clerk

   Call or check the website of the county clerk for the county in your Articles. The clerk names the daily and weekly papers you must use. Saratoga County, for example, lists four dailies and two weeklies.

2. 2

   Ask both papers for quotes

   Send each newspaper the notice text (LLC name, filing date, county, Secretary of State address for process, purpose) and ask for the six-week price. Prices differ a lot between papers in the same county.

   Tip: Publishing agents can handle this for a fee, but you can do it yourself.

3. 3

   Run the notice for six consecutive weeks

   Both papers must run it once a week for six successive weeks, all inside the 120-day window.

4. 4

   Collect the affidavits of publication

   Each paper sends a notarised affidavit once the run ends.

5. 5

   File the Certificate of Publication

   Attach both affidavits and file with the Department of State, with the $50 fee. Keep the filing receipt with your company records.

What it costs. The state fee is only $50; the newspapers set their own prices, and there is no official schedule. As a rough budget, based on published quotes from newspapers and formation services in 2026: Albany, Erie (Buffalo) and Saratoga counties typically run about $150 to $400 for both papers; Kings County (Brooklyn) about $800 to $1,600; and New York County (Manhattan) about $1,000 to $2,000. These are estimates, not official figures, so get quotes before you file if cost matters.

What happens if you miss it. If the Certificate of Publication is not filed within 120 days, the LLC's authority to carry on business in New York is suspended from the end of that window. The suspension doesn't void contracts already made or make members personally liable, but banks, landlords and counterparties checking your status may balk. The fix is simple: complete the publication and file the certificate, and the suspension is annulled.

Step 4: Adopt an operating agreement within 90 days

New York is one of a handful of states that require a written operating agreement. Under LLC Law section 417, the members must adopt one before, at the time of, or within 90 days after filing the Articles. It covers the business, how decisions are made, and the rights and duties of members and managers. You don't file it with the state and there is no fee, but you should keep a signed copy with your records. Banks often ask to see it when you open an account, and for a multi-member LLC it is the document that settles disputes about profit shares, votes and what happens when someone leaves.

Step 5: Get an EIN, register for taxes and file any DBA

EIN. Apply for an Employer Identification Number from the IRS. It is free and the online application issues the number immediately. See our EIN guide.

Sales tax. If you sell taxable goods or services, register with the Tax Department for a Certificate of Authority at least 20 days before you start. The certificate is Free. Our New York sales tax guide covers rates and filing.

Assumed name (DBA). To trade under a name other than the LLC's exact legal name, file a certificate of assumed name with the Department of State. The state fee is $25, plus a county fee for each county where you do business under the name: $25 per county, or $100 for each of the five New York City counties. A Brooklyn café trading as "Prospect Coffee" in Kings County alone pays $25 plus $100.

Licences. New York has no general state business licence, but many trades and activities need state or city licences. See our business licences guide.

Ongoing costs: biennial statement, IT-204-LL and taxes

New York LLC fees at a glance

$200

Articles of Organization

one-time

$50

Certificate of Publication

plus newspaper costs

$9

Biennial statement

every two years

$25–$4,500

IT-204-LL filing fee

each year, if NY income

Biennial statement. Every two years, in the calendar month the Articles were filed, the LLC files a biennial statement confirming the address where the Secretary of State should mail legal process. The fee is $9 and it is filed online. An LLC formed in October 2026 files its first statement in October 2028. Missing it doesn't dissolve the LLC, but its record shows it as past due, which can come up when you need a certificate of good standing.

IT-204-LL filing fee. This is New York's annual LLC fee and it is run by the Department of Taxation and Finance, not the Department of State. An LLC treated as a partnership for federal tax purposes, or a disregarded single-member LLC, files Form IT-204-LL if it has income, gain, loss or deduction from New York sources. LLCs that have elected to be taxed as corporations don't file it; they file corporate returns instead. The return and fee are due by the 15th day of the third month after the tax year ends, March 15 for calendar-year LLCs, moving to the next business day if that falls on a weekend. There is no extension.

The fee depends on the LLC's New York source gross income for the preceding tax year:

A disregarded single-member LLC with New York income pays a flat $25, whatever its income. Gross income here means income before cost of goods sold, so a low-margin retailer can land in a higher band than its profit suggests.

Income taxes. By default a single-member LLC's profit is reported on the owner's personal return and a multi-member LLC files a partnership return (Form IT-204 in New York). LLCs doing business in New York City may also owe the city's Unincorporated Business Tax. Ask an accountant whether an S corporation election makes sense once profits are steady.

The NY LLC Transparency Act in 2026: who must file

The LLC Transparency Act took effect on January 1, 2026. It requires "reporting companies" to file beneficial ownership information with the Department of State, and "exempt companies" to file an attestation of exemption, with annual updates after that. Missed filings can lead to a past-due status, fines of up to $500 a day assessed by the Attorney General, a $250 fee to clear the status, and suspension.

The key detail is in the definitions. The Act defines "reporting company" and "beneficial owner" by pointing to the federal Corporate Transparency Act. In 2025 FinCEN changed its rules so that companies formed in the United States are no longer federal reporting companies, and in August 2026 it made that permanent; US-formed companies now file nothing with FinCEN. A bill (S8432) to give New York its own definitions, which would have pulled domestic LLCs back in, passed the legislature but was vetoed on December 19, 2025.

The practical result, as law firms advising on the Act read it, is that the New York filing duty applies only to LLCs formed under the laws of a foreign country that are authorized to do business in New York. Those formed or authorized before 2026 must file by December 31, 2026; those authorized on or after January 1, 2026 must file within 30 days. A New York LLC formed by US owners does not file. Because the Act tracks federal rules, a future FinCEN change or a new state bill could change this, so check the Department of State's beneficial ownership page before relying on the exemption.

What a New York LLC costs: worked examples

First-year cost of a New York LLC (estimates include newspapers)

Item	Albany County	Brooklyn (Kings)	Manhattan, rushed
Articles of Organization	$200	$200	$200
Expedited handling	—	—	$75
Newspaper publication (estimate)	$250	$1,200	$1,600
Certificate of Publication	$50	$50	$50
Assumed name (state + county)	—	$125	$125
IT-204-LL (first year, no prior NY income)	$25	$25	$25
Approximate total	$525	$1,600	$2,100

Articles of Organization

Albany County

$200

Brooklyn (Kings)

$200

Manhattan, rushed

$200

Expedited handling

Albany County

—

Brooklyn (Kings)

—

Manhattan, rushed

$75

Newspaper publication (estimate)

Albany County

$250

Brooklyn (Kings)

$1,200

Manhattan, rushed

$1,600

Certificate of Publication

Albany County

$50

Brooklyn (Kings)

$50

Manhattan, rushed

$50

Assumed name (state + county)

Albany County

—

Brooklyn (Kings)

$125

Manhattan, rushed

$125

IT-204-LL (first year, no prior NY income)

Albany County

$25

Brooklyn (Kings)

$25

Manhattan, rushed

$25

Approximate total

Albany County

$525

Brooklyn (Kings)

$1,600

Manhattan, rushed

$2,100

A single-member consultancy in Albany. Priya files her Articles online for $200, gets quotes from the county's designated daily and weekly papers totalling about $250, and files the Certificate of Publication for $50 in week eight. Her LLC is a disregarded entity, so each March she files IT-204-LL with a flat $25 fee. First-year total: about $525. Every second October she adds the $9 biennial statement.

A two-member design studio in Brooklyn. The partners form the LLC for $200, publish in Kings County at an estimated $1,200, file the Certificate of Publication and a certificate of assumed name for their brand ($25 plus $100). In year two, with $300,000 of New York source gross income the year before, the IT-204-LL fee is $175.

A growing Manhattan distributor. With $2.4 million of New York source gross income last year, the LLC's IT-204-LL fee is $1,500, due March 15. The fee is based on gross income, so the distributor's thin margins don't reduce it.

A Delaware LLC expanding into New York. It doesn't file Articles; it files an application for authority for $250, and it still has its own publication requirement in the county of its New York office.

Common mistakes and how to fix them

Missing the 120-day publication window. This is the most common New York problem, often discovered when a bank or landlord asks for proof of good standing. The fix is to complete the six-week publication and file the certificate; there is no state penalty fee beyond the $50 filing.

Paying a "publication service" without comparing quotes. Some services bundle New York publication at a premium. Ask the designated newspapers directly; the difference can be hundreds of dollars.

Forgetting IT-204-LL. Because it comes from the Tax Department, not the Department of State, many owners miss it. Late filing brings penalties and interest. Put March 15 in your calendar.

No written operating agreement. Section 417 requires one within 90 days. Free templates exist; for a multi-member LLC, a lawyer's review is worth the cost.

Stale mailing address for process. If legal papers go to an old address, a default judgment can follow. Update the address with the Department of State whenever you move.

Official links

• NY Department of State — Division of CorporationsOnline filing, entity search, biennial statements
• LLC Law § 206 (publication)The 120-day publication rule
• LLC Law § 1101 (fees)Every Department of State LLC fee
• Form IT-204-LL instructionsAnnual LLC filing fee table
• LLC Law § 1107 (LLC Transparency Act)Beneficial ownership filing rules
• IRS — apply for an EINFree, online

What to do next

Check your name with our LLC name checker, confirm your county's designated newspapers and get two publication quotes, then file your Articles of Organization online. Use the startup cost calculator to fold the publication bill into your launch budget, and set reminders for day 120 (Certificate of Publication), March 15 (IT-204-LL) and your biennial month. For how other states compare, see our LLC registration guide.

This is general information, not legal or tax advice — confirm on the official source or with a professional.

Frequently asked questions

How much does it cost to start an LLC in New York?

The Department of State charges $200 to file Articles of Organization and $50 to file the Certificate of Publication. The big variable is the newspaper bill for the publication requirement, which ranges from a few hundred dollars upstate to well over $1,000 in Manhattan or Brooklyn. Budget roughly $500 upstate and $1,500–$2,000 in New York City.

What is the New York LLC publication requirement?

Within 120 days of filing, an LLC must publish a notice about its formation in two newspapers, one daily and one weekly, chosen by the county clerk of the county where its office is located, once a week for six weeks. It then files a Certificate of Publication with the newspapers' affidavits and a $50 fee. Missing the deadline suspends the LLC's authority to do business until it complies.

Do New York LLCs have an annual fee?

There is no annual report. Instead, an LLC files a biennial statement every two years in the month it was formed, for $9. Separately, an LLC treated as a partnership or a disregarded entity with New York income files Form IT-204-LL each year and pays a filing fee from $25 to $4,500, based on the previous year's New York source gross income.

Does the New York LLC Transparency Act apply to my LLC?

For most owners, no. The Act took effect on January 1, 2026, but it borrows the federal definition of a reporting company, and federal rules now exempt companies formed in the United States. After the Governor vetoed a bill to widen it on December 19, 2025, the filing duty falls only on LLCs formed under a foreign country's law that are authorized to do business in New York.

Do I need a registered agent for a New York LLC?

No. New York designates the Secretary of State as every LLC's agent for service of process, and the Department forwards legal papers to the mailing address in your Articles of Organization. You may name a registered agent if you want one, for example to keep your home address off the papers or to make sure lawsuits reach you quickly, but it is optional.

Can I avoid the publication requirement?

No. Every New York LLC must publish within 120 days, and forming in another state doesn't avoid it: a foreign LLC authorized to do business in New York has its own publication duty. What you can control is the cost, because rates differ by newspaper, so ask both designated papers for quotes and use a publishing agent only if the fee is clearly worth it.

Sources & verification

Figures on this page were checked against the sources below when it was last reviewed on 9 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify

1. 1.Limited Liability Company Law § 1101, Fees — New York State Senate (Consolidated Laws) · accessed 9 October 2026
2. 2.Limited Liability Company Law § 206, Publication — New York State Senate (Consolidated Laws) · accessed 9 October 2026
3. 3.Limited Liability Company Law § 203, Articles of organization — New York State Senate (Consolidated Laws) · accessed 9 October 2026
4. 4.Limited Liability Company Law § 301, Service of process / biennial statement — New York State Senate (Consolidated Laws) · accessed 9 October 2026
5. 5.Limited Liability Company Law § 417, Operating agreement — New York State Senate (Consolidated Laws) · accessed 9 October 2026
6. 6.Limited Liability Company Law §§ 1106–1108 (LLC Transparency Act) — New York State Senate (Consolidated Laws) · accessed 9 October 2026
7. 7.Senate Bill S8432 (2025–2026) — New York State Senate · accessed 9 October 2026
8. 8.Executive Law § 96, Fees (expedited handling) — New York State Senate (Consolidated Laws) · accessed 9 October 2026
9. 9.Instructions for Form IT-204-LL (2025) — New York State Department of Taxation and Finance · accessed 9 October 2026
10. 10.LLC Publications — Saratoga County Clerk · accessed 9 October 2026
11. 11.Governor's veto limits NY LLC Transparency Act to non-US LLCs — Morgan Lewis · accessed 9 October 2026