How to Start an LLC in New York

Forming an LLC in New York provides liability protection and tax flexibility for your business, but comes with a unique and sometimes costly requirement: the publication rule. In addition to the $200 filing fee for Articles of Organization, New York requires new LLCs to publish a notice of formation in two newspapers for six consecutive weeks, which can cost anywhere from $200 to over $2,000 depending on your county. New York also requires an operating agreement by law, making it important to understand all the requirements before you begin.

Follow these steps to start your New York LLC in 2026.

How to Start an LLC in New York (7 Steps)

Step 1: Name Your New York LLC

Your New York LLC name must be distinguishable from any other business entity on file with the New York Department of State (NY DOS). The name must include “Limited Liability Company,” “LLC,” or “L.L.C.” to clearly identify it as a limited liability company. You can search for available names using the NY DOS Corporation and Business Entity Database.

You can reserve an available name for 60 days by filing a Name Reservation Application for $20. This prevents others from registering the same name while you prepare your formation documents. Before finalizing your name, check for domain name availability and search the USPTO trademark database to avoid potential trademark conflicts. New York is particularly strict about names that could be confused with government agencies or professional organizations.

New York naming rules:

• Must include “Limited Liability Company,” “LLC,” or “L.L.C.”
• Must be distinguishable from other business entities on file with the NY Department of State
• Cannot include words like “board of education,” “doctor,” “lawyer,” “engineer,” or other restricted terms without appropriate professional licensing
• Cannot imply affiliation with a government agency

Step 2: Choose a Registered Agent

New York requires every LLC to have a registered agent with a physical street address in New York. The registered agent receives legal documents — including lawsuits, subpoenas, and official state correspondence — on behalf of your LLC during normal business hours.

You can serve as your own registered agent (if you have a New York address), or you can designate the New York Secretary of State as your agent for service of process. If you designate the Secretary of State, legal documents will be forwarded to the address you provide. However, using a professional registered agent service is recommended for faster document handling and greater privacy.

Our top recommendation is Northwest Registered Agent ($39/year), which also handles LLC formation for $39 + the $200 state fee.

Step 3: File Your Articles of Organization

To create your New York LLC, file Articles of Organization with the New York Department of State, Division of Corporations. You can file online through the NY DOS online filing system or by mail. Online filing is recommended for faster processing and immediate confirmation.

New York’s Articles of Organization are relatively simple. You are not required to list the names of LLC members or managers in the articles. The county you list is important because it determines which newspapers you must publish in for the publication requirement (Step 4).

Filing details:

• Filing fee: $200
• Online filing: NY DOS website (recommended — faster processing)
• Processing time: 7-10 business days (standard), 1-2 business days (expedited for additional fee)

Information required:

• LLC name
• County within New York where the LLC’s office is located
• Registered agent name and address (or designation of the Secretary of State as agent)
• Service of process address for forwarding
• Organizer’s name and address
• Effective date (optional — can be up to 60 days after filing)

Step 4: Publish Your LLC Notice

This is the step that makes New York unique — and sometimes expensive. Within 120 days of formation, your LLC must publish a notice of formation in two newspapers (one daily and one weekly) in the county where the LLC is located. The notice must run for six consecutive weeks in each newspaper. After publication is complete, you must file a Certificate of Publication with the NY DOS for a $50 filing fee.

Publication costs vary dramatically by county. In many upstate New York counties, publication may cost as little as $200-$400. In New York City boroughs (Manhattan, Brooklyn, Queens, the Bronx, and Staten Island), costs typically range from $1,000 to $2,000 or more. The county clerk’s office designates which newspapers qualify for the publication. Some LLC owners form their LLC in a less expensive county to save on publication costs, but be aware that your LLC’s county should reflect where your office is actually located.

If you fail to publish within 120 days, your LLC’s authority to conduct business will be suspended. The LLC is not dissolved, but you lose the ability to sue or maintain legal actions in New York courts until you complete the requirement.

Step 5: Create an Operating Agreement

New York requires LLCs to adopt a written operating agreement by law (NY LLC Law Section 417). You must have an operating agreement within 90 days of formation. While you don’t file it with the state, it is a legally required internal document.

Your operating agreement should cover ownership percentages, profit and loss distribution, voting rights, management responsibilities, procedures for adding or removing members, and dissolution terms. Without an operating agreement, your LLC will be governed by the default rules in the New York LLC Law, which may not reflect your actual business arrangement. Banks also require an operating agreement to open a business bank account for your LLC.

Step 6: Get an EIN

Apply for an Employer Identification Number (EIN) through the IRS website. It’s free and takes about 15 minutes online. An EIN is your LLC’s federal tax identification number. You need an EIN to open a business bank account, hire employees, file taxes, and apply for business permits or credit lines. All LLCs should get an EIN, even single-member LLCs.

Step 7: File Your Biennial Statement

New York LLCs must file a Biennial Statement with the Department of State every two years. The filing fee is just $9 — one of the lowest in the country. This form confirms or updates your LLC’s current information, including its address and registered agent. You can file online through the NY DOS website.

The first biennial statement is due in the calendar month your LLC was formed, two years after formation. For example, if you formed your LLC in March 2026, your first biennial statement is due in March 2028, and then every two years after that.

New York LLC Costs

Total first-year cost: $489-$2,588. The wide range is primarily due to the publication requirement, which varies significantly by county. In New York City, expect to pay closer to the higher end; in upstate counties, closer to the lower end. See our complete guide to LLC costs by state.

New York LLC Taxes

New York has a progressive personal income tax with rates ranging from 4% to 10.9%. LLC profits that pass through to members are subject to these rates based on each member’s total taxable income. The top rate of 10.9% applies to income over $25 million, but rates above 8% kick in at relatively modest income levels.

If your LLC operates in New York City, you’ll also be subject to the city’s personal income tax of 3.078% to 3.876%, making the combined state and city tax burden one of the highest in the country. Even the Yonkers surcharge adds an additional percentage for residents of that city. These local taxes are a significant cost consideration for NYC-based LLCs.

New York does not impose a separate franchise tax on LLCs taxed as partnerships or sole proprietorships. However, LLCs that elect to be taxed as C corporations are subject to the state’s corporate franchise tax. Multi-member LLCs must file an annual partnership return (Form IT-204) with New York State, even though the LLC itself doesn’t pay tax — the return reports each member’s share of income.

New York’s state sales tax rate is 4%, with local additions that bring the total to between 7% and 8.875% (8.875% in New York City). If your LLC sells taxable goods or services, register for a Certificate of Authority through the New York Department of Taxation and Finance.

New York LLC Annual Requirements

New York LLCs must file a Biennial Statement with the Department of State every two years for a $9 fee. The statement is due during the calendar month in which the LLC was originally formed, every two years. This form confirms your LLC’s current address and registered agent information. You can file online through the NY DOS website.

Beyond the biennial statement, you must keep your registered agent information current and maintain an up-to-date operating agreement. If any information in your Articles of Organization changes (such as your LLC’s county or registered agent), you need to file an Amendment with the Department of State ($60 filing fee). Stay on top of your federal and state tax filing requirements, including any New York City taxes if applicable.

There is no annual report fee beyond the $9 biennial statement, making New York’s ongoing compliance costs relatively low once you’ve paid for the initial publication requirement.

Best LLC Formation Services for New York

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Frequently Asked Questions

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

The state filing fee is $200 for Articles of Organization. The publication requirement adds $200-$2,000+ depending on your county, plus $50 for the Certificate of Publication. Including a registered agent service, most people spend between $489 and $2,588 in their first year. NYC-based LLCs are typically at the higher end of this range.

How long does it take to form an LLC in New York?

Online filings are typically processed in 7-10 business days. Expedited processing is available for an additional fee and can reduce turnaround to 1-2 business days. Keep in mind that the publication requirement takes an additional 6 weeks after formation before your LLC is fully compliant.

What is the New York LLC publication requirement?

Within 120 days of forming your LLC, you must publish a notice of formation in two newspapers (one daily, one weekly) in your LLC’s county for six consecutive weeks. After publication, you file a Certificate of Publication with the NY DOS for $50. Costs range from about $200 in rural upstate counties to over $2,000 in New York City boroughs. The county clerk’s office designates which newspapers qualify.

Do I need a registered agent in New York?

Yes, every New York LLC must have a registered agent with a physical address in New York, or you can designate the Secretary of State as your agent for service of process. Using a professional registered agent service is recommended for faster document handling and privacy.

Does New York require an operating agreement?

Yes, New York law (LLC Law Section 417) requires all LLCs to adopt a written operating agreement within 90 days of formation. You don’t file it with the state, but you must maintain it as an internal document. It should cover ownership, management, profit distribution, voting, and dissolution procedures.

How are LLCs taxed in New York?

LLC profits passed through to members are subject to New York’s personal income tax rates of 4% to 10.9%. If your LLC operates in New York City, you’ll also owe city income tax of 3.078% to 3.876%. New York does not impose a separate franchise tax on LLCs taxed as pass-through entities.

Can I be my own registered agent in New York?

Yes, you can serve as your own registered agent if you have a physical street address in New York. Your address will be part of the public record, and you must be available during business hours to accept legal documents. Many New York LLC owners prefer a professional service for privacy.

What happens if I don’t complete the publication requirement?

If you fail to publish within 120 days, your LLC’s authority to conduct business in New York will be suspended. Your LLC won’t be dissolved, but you won’t be able to sue in New York courts or maintain lawsuits until you complete the requirement. You can complete publication after the deadline to restore your LLC’s authority — there is no penalty for late publication, you just need to complete it.

Does my New York LLC need a business license?

New York does not have a general state business license. However, depending on your industry and location, you may need specific permits from New York State, your city, or your county. New York City businesses typically need additional permits and licenses through the NYC Department of Consumer and Worker Protection or the Department of Buildings.

How often do I need to file reports for my New York LLC?

New York LLCs file a Biennial Statement every two years for just $9 — one of the lowest ongoing compliance costs of any state. The statement is due during the calendar month of your LLC’s formation anniversary, every other year. There is no annual report requirement.