How to Start an LLC in New York (Step-by-Step Guide)

Forming an LLC in New York requires filing Articles of Organization with the NY Department of State and paying a $200 filing fee. New York also has a unique publication requirement that adds $200-$1,500 to the cost depending on your county.

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 LLC name must be distinguishable from other business names registered in New York. The name must include “Limited Liability Company,” “LLC,” or “L.L.C.”

Search the New York Department of State business search to check availability. You can reserve a name for 60 days for $20.

New York naming rules:

• Cannot include words suggesting banking, insurance, or professional services without proper licensing
• Cannot use “board of trade” or “chamber of commerce”
• Must include an LLC designator

Step 2: Choose a Registered Agent

New York requires a registered agent (called an “agent for service of process”) with a New York street address. By default, the NY Secretary of State serves as your agent, but you can designate a specific person or service.

Our recommendation: Northwest Registered Agent ($39/year).

Step 3: File Articles of Organization

File your Articles of Organization with the New York Department of State. You can file online or by mail.

Filing details:

• Filing fee: $200
• Processing time: 5-7 business days (online), 2-4 weeks (mail)
• Expedited: 24-hour processing available for $25, same-day for $75

Information required:

• LLC name
• County within New York where the LLC office is located
• Registered agent designation (or use Secretary of State as default agent)
• Service of process address
• Organizer name and address

Step 4: Publish Your LLC (Publication Requirement)

New York is one of the only states that requires new LLCs to publish a notice of formation in two newspapers (one daily and one weekly) in the county where the LLC is located. This must be done within 120 days of formation.

Publication costs vary dramatically by county:

After publishing for 6 consecutive weeks, you’ll receive affidavits of publication from each newspaper. File a Certificate of Publication with the Department of State ($50 fee).

What happens if you don’t publish? Your LLC won’t be dissolved, but it will lose the authority to sue in New York courts, and your personal liability protection may be weakened. Always complete the publication requirement.

Step 5: Create an Operating Agreement

New York legally requires all LLCs to have an operating agreement (NY LLC Law Section 417). It doesn’t need to be filed with the state, but it must exist within your records. This is one of only a few states with this requirement.

Step 6: Get an EIN

Apply for a free EIN from the IRS. Takes about 15 minutes online.

Step 7: Register for State Taxes

Register with the New York Department of Taxation and Finance if your LLC will have employees, collect sales tax, or owe withholding tax. Registration is free through the NY Online Tax Center.

New York LLC Costs

Total first-year cost: $450-$2,050 (the publication requirement makes New York one of the most expensive states). Ongoing annual cost: $39-$304. See our LLC costs by state guide.

New York LLC Taxes

• State income tax: 4% to 10.9% (individual rates)
• NYC income tax: Additional 3.078% to 3.876% for NYC residents
• Annual filing fee: Based on NY-source gross income, from $25 (under $100K) to $4,500 ($25M+). Most small LLCs pay $25.
• Sales tax: 4% state rate, plus local taxes (8%-8.875% total in NYC)
• Federal taxes: Standard pass-through taxation

Annual Requirements for New York LLCs

• Biennial Statement: File with the Department of State every two years ($9)
• Annual LLC filing fee: Pay with your personal tax return based on NY-source income
• Maintain a registered agent: Required at all times
• State tax return: File Form IT-204 (Partnership Return) if multi-member

Frequently Asked Questions

How much does the New York publication requirement cost?

Publication costs range from $200 in upstate counties to $1,500+ in Manhattan. The county is determined by where your LLC’s office is located. Some entrepreneurs form their LLC in a cheaper upstate county and use a registered agent address there to reduce publication costs.

Can I skip the publication requirement?

Technically your LLC won’t be dissolved if you skip it, but you’ll lose the ability to sue in New York courts and your liability protection may be questioned. We strongly recommend completing it.

Does New York require an operating agreement?

Yes. New York legally requires all LLCs to adopt a written operating agreement. While there’s no enforcement mechanism, having one protects your liability shield and is required by law.

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

Online filing takes 5-7 business days. Expedited 24-hour processing is $25, and same-day processing is $75. However, the full process including publication takes 6-8 weeks minimum.

Is New York a good state to form an LLC?

If you live and do business in New York, yes — you should form there. The publication requirement makes it expensive upfront, but ongoing costs are low ($9 biennial statement). Don’t form in another state just to avoid publication costs — you’ll end up paying foreign registration fees in New York anyway. Learn more about forming an LLC in any state.

Start an LLC in Another State

Click your state below for a step-by-step formation guide with filing fees, requirements, and timelines.