New York's LLC filing fee looks reasonable at $200. What catches people off guard is the publication requirement, a holdover rule that can add hundreds or even thousands of dollars depending on where you're located. Here's what it actually takes to start a business in New York in 2026.
1. Which business structure fits you?
Before you file anything, it helps to know what you're actually choosing between.
- Sole proprietorship. No filing required to start, and you and the business are legally the same entity. Simple, but you're personally liable for whatever the business owes.
- Partnership. Two or more people running a business together, with the same liability exposure as a sole proprietorship, just split across partners.
- LLC. The most common structure for small businesses in New York. It separates your personal assets from the business's debts and lawsuits, at the cost of the publication requirement below.
- Corporation, either S-corp or C-corp. More paperwork and more formality, usually worth it once you're bringing on investors or multiple shareholders.
For a deeper comparison, see our guide on choosing a business structure.
LLCs and corporations register with the New York Department of State's Division of Corporations, the agency responsible for business filings statewide. Sole proprietorships and general partnerships don't file there.
2. Register your business
Forming an LLC
You form an LLC in New York by filing Articles of Organization with the Department of State for $200. Within 120 days of formation, state law also requires you to publish a notice of formation in two newspapers, one daily and one weekly, designated by the county clerk in your LLC's county, for six consecutive weeks. Afterward you file a Certificate of Publication, around $50, with proof from both papers.
This is the part that makes New York expensive: publication costs run anywhere from a few hundred dollars upstate to well over a thousand in Manhattan, depending on which papers your county requires. If your business address is flexible, forming in a lower-cost county can save a meaningful amount.
Every LLC needs a registered agent, and New York lets you designate the Secretary of State as your agent by default, with a mailing address on file for forwarding legal documents.
An operating agreement isn't filed with the state, but New York law requires every LLC to adopt one within 90 days of formation.
Sole proprietorships and DBAs
Sole proprietorships don't file with the Department of State. If you're operating under an assumed name, you'll file a Certificate of Assumed Name with the county clerk, and separately with the state if you're a corporation or LLC using a different trade name.
3. Get an EIN
An Employer Identification Number is free straight from the IRS and takes about 15 minutes online. You'll need one to open a business bank account, hire anyone, or file most business tax forms, even if you're a single-member LLC with no employees.
4. Check licenses and permits
There's no single statewide business license in New York either. Requirements depend on your industry and municipality: professional licensing for regulated fields, a local business certificate in some counties, health permits for food service, and a Certificate of Authority from the Department of Taxation and Finance if you're selling taxable goods or services. Our guides on professional licensing by industry and zoning laws for home businesses cover more.
5. Understand New York taxes
New York's personal income tax is progressive, running from 4% up to 10.9% at the state level. If you live or do business in New York City, add a local income tax on top, 3.078% to 3.876%, which makes NYC one of the highest combined income tax jurisdictions in the country for high earners.
Sales tax starts at a 4% state rate, one of the lowest state-level rates in the country, but local additions push the combined rate up to 8.875% in New York City and similarly high in many counties.
Beyond income tax, LLCs taxed as partnerships also owe an annual filing fee to the Department of Taxation and Finance, ranging from $25 to $4,500 based on New York-source gross income. Single-member LLCs treated as disregarded entities are exempt from this fee, though they still owe the regular income tax on their share of profits.
6. Stay compliant
Every LLC in New York files a Biennial Statement with the Department of State every two years, due in the same calendar month your Articles of Organization were originally filed. It's inexpensive, just $9, but easy to forget since it's only every other year. Miss it and your LLC loses good standing, which can block you from getting a Certificate of Status when you need one for a loan, lease, or deal.
New York business costs at a glance
| Item | Cost |
|---|---|
| Articles of Organization (LLC) | $200 |
| Publication requirement (varies by county) | $300 to $2,000+ |
| Certificate of Publication | ~$50 |
| Biennial Statement (every 2 years) | $9 |
| Annual filing fee (partnerships, income-based) | $25 to $4,500 |
| Registered agent service (optional) | $100 to $300/year |
| EIN | Free (IRS) |
| State income tax | 4% to 10.9% (NYC adds 3.078% to 3.876%) |
| State sales tax | 4% base, up to 8.875% with local |
Frequently asked questions
What is New York's LLC publication requirement?
Within 120 days of formation, you must publish a notice in two newspapers designated by your county clerk for six consecutive weeks, then file a Certificate of Publication, a cost that can range from a few hundred dollars upstate to well over a thousand in Manhattan.
How much does it cost to form an LLC in New York?
$200 for Articles of Organization, before accounting for the separate publication requirement.
What's the top personal income tax rate in New York?
10.9% at the state level, with New York City adding a further 3.078% to 3.876% local income tax on top.
How often do New York LLCs file compliance reports?
Every two years, called the Biennial Statement, due in the same calendar month your Articles of Organization were originally filed, for just $9.
Do single-member LLCs owe New York's annual partnership filing fee?
No, single-member LLCs treated as disregarded entities are exempt from that fee, which otherwise ranges $25 to $4,500 based on New York-source gross income for LLCs taxed as partnerships.
Fees and rates above come from the New York Department of State and Department of Taxation and Finance as of 2026, and they do change over time, so double check before you file. None of this is legal or tax advice. Talk to a New York-licensed attorney or CPA about your specific situation.