What an LLC costs in New York (2026)

Forming an LLC in New York costs $1,200 with the newspaper notice. After that the state charges Biennial Statement, $9 every two years, and LLCs owe New York LLC annual filing fee (Form IT-204-LL), single-member.

Cost	Amount	When
Articles of Organization (DOS-1336)	$200	Once, to form	dos.ny.gov
Newspaper notice	about $1,000	Once, after forming
Biennial Statement	Biennial Statement, $9 every two years	Every two years, during the calendar month the Articles of Organization were filed	dos.ny.gov
New York LLC annual filing fee (Form IT-204-LL), single-member	$25 at $150,000 revenue	Yearly	tax.ny.gov

LLC taxes in New York by revenue

Revenue	New York LLC annual filing fee (Form IT-204-LL), single-member	Total with report fee
$50,000	$25	$30
$150,000	$25	$30
$500,000	$25	$30
$1,000,000	$25	$30
$3,000,000	$25	$30

Profit taken as two thirds of revenue where a tax is on net income.

New York LLC annual filing fee (Form IT-204-LL), single-member: A single-member LLC that is disregarded for federal tax pays $25. Multi-member LLCs pay $25 to $4,500 by New York gross income.

What else an LLC owner pays

The fees above are what the state charges the LLC. The bigger cost is tax on the profit: a single-member LLC pays the same income tax and self-employment tax as a sole proprietor. At $100,000 of profit that comes to $26,826 a year in New York, fees included. An S corp election can lower it: LLC vs S corp in New York.

Within 120 days of formation the LLC must publish a notice in two newspapers (one daily, one weekly) chosen by the county clerk, for six weeks, then file a Certificate of Publication ($50 state fee, included in the typical figure). Newspaper charges vary hugely by county: roughly $100 to $300 in low cost counties such as Albany, often $1,000 to $2,000 in New York County (Manhattan). The $1,000 figure is a middle estimate for a typical filing. Failure to publish suspends the LLC's authority to do business.

Questions

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

$200 to file the Articles of Organization (DOS-1336), plus about $1,000 for the newspaper notice New York requires.

How much does an LLC cost per year in New York?

Biennial Statement, $9 every two years, plus New York LLC annual filing fee (Form IT-204-LL), single-member: $25 for a business with $150,000 of revenue and $100,000 of profit.

When is the New York LLC report due?

Every two years, during the calendar month the Articles of Organization were filed.

Does an LLC pay New York income tax?

Not by itself, in most cases: a single-member LLC's profit is taxed on the owner's return. New York taxes personal income in 9 brackets, from 3.9% to 10.9% (2026, single filer).

Other states