Services / Company Services / State formation guides / New York

Forming an LLC or Corporation in New York

Filing fees, annual reports, state taxes and the New York rules to know before you form or register a company.

Apply online to form a company Book a free 15-minute consultation

At a glance

LLC filing fee$200 · Articles of Organization (DOS-1336-f)

Corporation filing fee$125

ProcessingNo standard time is published. Expedite: 24-hour $25, same-day $75, 2-hour $150.

Name reservation$20 for 60 days.

Keeping the company active

LLCsBiennial statement, $9, every two years in the month the company was formed. LLCs also pay an annual filing fee to the Tax Department (Form IT-204-LL) from $25, based on New York-source income.

CorporationsBiennial statement, $9, every two years. Corporations also owe at least the fixed-dollar minimum franchise tax, from $25.

State taxes on the company

LLC annual filing fee (IT-204-LL): $25 up to $100,000 of New York-source income, rising to $4,500.
Corporation franchise tax: fixed-dollar minimum from $25 (receipts up to $100,000); S corporations file CT-3-S by March 15.

Good to know

Publication: within 120 days of formation, an LLC must publish a notice once a week for six weeks in two newspapers chosen by the county clerk, then file a Certificate of Publication ($50). Publication costs vary greatly by county.
Members must adopt a written operating agreement within 90 days of filing (it is not filed with the state).
The New York LLC Transparency Act applies only to LLCs formed under a foreign country’s law and authorized in New York; domestic and other-state LLCs are exempt.

Other filings

Registered agentThe Secretary of State is the default agent for service of process; a separate registered agent with a New York address is optional.

Registering an out-of-state companyForeign LLC application for authority: $250 (foreign corporations $225).

Closing the companyLLC articles of dissolution or corporate certificate of dissolution: $60 (corporations need Tax Department consent).

ReinstatementA corporation dissolved by proclamation for unpaid tax is reinstated through the Tax Department and a $50 filing with the Department of State.

Common questions

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

The state filing fee is $200. No standard time is published. Expedite: 24-hour $25, same-day $75, 2-hour $150.

Does a New York LLC have to file an annual report?

Biennial statement, $9, every two years in the month the company was formed. LLCs also pay an annual filing fee to the Tax Department (Form IT-204-LL) from $25, based on New York-source income.

What state taxes does a New York company pay?

LLC annual filing fee (IT-204-LL): $25 up to $100,000 of New York-source income, rising to $4,500. Corporation franchise tax: fixed-dollar minimum from $25 (receipts up to $100,000); S corporations file CT-3-S by March 15.

How do I reinstate a dissolved New York company?

A corporation dissolved by proclamation for unpaid tax is reinstated through the Tax Department and a $50 filing with the Department of State.

Official sourcesNew York Department of State, Division of Corporations https://dos.ny.gov/fee-schedules https://dos.ny.gov/certificate-incorporation-domestic-business-corporation https://es.dos.ny.gov/forming-business-corporation-new-york https://dos.ny.gov/forming-limited-liability-company-new-york https://dos.ny.gov/application-authority-foreign-limited-liability-companies https://dos.ny.gov/faqs-corporations-business-entities https://dos.ny.gov/beneficial-ownership-disclosure-frequently-asked-questions https://www.tax.ny.gov/forms/current-forms/it/it204lli.htmFigures checked on 2026-10-20. State fees change; the state’s own fee schedule always governs. Fees shown are the state’s charges only, not registered agent or professional fees.

Tell us your situation. We will tell you the fee.

A few short questions, a written quote within one business day, and a free 15-minute consultation if you would rather talk it through first.

Request a quote Book a consultation