How to Start an LLC
in New York
$200 state filing fee, 5–7 day processing — but there's a catch most guides bury: New York's publication requirement adds $500–$2,000+ in hidden costs.
New York LLC at a Glance
The publication requirement — New York's hidden LLC cost
Within 120 days of forming your LLC, New York requires you to publish a formation notice in two newspapers (one daily, one weekly) in your LLC's county for six consecutive weeks. This is not optional.
The cost depends entirely on which county your LLC is registered in:
Pro tip: If your business isn't tied to a specific NYC borough, consider using a registered agent address in a cheaper upstate county. This is legal and can save $500–$1,500 on publication costs.
7 Steps to Form a New York LLC
Choose your LLC name
Must be distinguishable from all entities on file with the Department of State and include "LLC" or "Limited Liability Company." Check availability at the NY DOS entity search. Name reservation costs $20 and lasts 60 days.
Designate an agent for service of process
New York requires you to designate the Secretary of State as your agent for service of process and provide a mailing address for forwarding legal documents. You may also designate a separate registered agent. Eleet AI includes first-year agent service with every New York LLC formation.
File Articles of Organization
File online through the NY Department of State or by mail. The filing fee is $200. Expedited processing: same-day ($75 extra) or 24-hour ($25 extra). Your LLC is legally formed once the Articles are approved.
Complete the publication requirement
Within 120 days of formation, publish a notice in two newspapers (one daily, one weekly) designated by the county clerk in your LLC's county, for six consecutive weeks. After publication, obtain affidavits of publication from each newspaper and file a Certificate of Publication with the Department of State ($50).
Important: Failing to complete publication doesn't dissolve your LLC, but your authority to sue in New York courts may be suspended until you comply. Complete this step on time to avoid complications.
Get an EIN and open a business bank account
Apply free at IRS.gov (5 minutes). Open a business bank account with your EIN and Articles of Organization.
Draft an operating agreement
New York law explicitly states that LLCs should have an operating agreement (NY LLC Law Section 417). While not filing it with the state, it governs your LLC's internal operations — ownership, profits, management, and dissolution procedures. Banks require it for account opening.
Stay compliant
Ongoing requirements: file a biennial statement every 2 years ($9), pay state income tax on pass-through income (4%–10.9%), and if your LLC earns over $1M in NY-source income, pay an annual filing fee ($25–$4,500). NYC-based LLCs also face the city's unincorporated business tax (4% on income over $100,000).
New York LLC Cost Breakdown
The real costs — including publication, which most guides minimize.
| Item | Cost | When Due |
|---|---|---|
| State filing fee (Articles of Organization) | $200 | At filing |
| Publication requirement | $500–$2,000+ | Within 120 days |
| Certificate of Publication | $50 | After publication |
| Registered agent (first year) | $0–$299 | At filing |
| First-Year Total (DIY) | $750–$2,550+ | — |
New York is one of the most expensive states for LLC formation due to the publication requirement. County choice significantly impacts total cost.
New York LLC — Common Questions
How much does it cost to start an LLC in New York?
The New York Department of State charges a $200 filing fee for Articles of Organization. But the bigger cost is the publication requirement: new LLCs must publish a notice in two newspapers for six consecutive weeks, costing $500–$2,000+ depending on your county. Total first-year cost: $700–$2,200+ before any formation service fees. Manhattan and Brooklyn publication costs are the highest; upstate counties are significantly cheaper.
What is the New York LLC publication requirement?
Within 120 days of formation, every New York LLC must publish a copy of its Articles of Organization (or a notice of formation) in two newspapers — one daily and one weekly — in the county where the LLC's office is located, for six consecutive weeks. The newspapers must be designated by the county clerk. After publication, you file a Certificate of Publication with the Department of State ($50). Failure to publish doesn't dissolve your LLC, but it can result in suspension of your authority to do business in New York.
How much does the publication requirement cost by county?
Publication costs vary dramatically by county. Manhattan (New York County) typically costs $1,200–$2,000+. Brooklyn (Kings County) runs $800–$1,500. Albany County is often $200–$500. Many upstate and rural counties cost $300–$600. Some LLC owners choose their registered office county strategically to reduce publication costs — forming in a cheaper county is legal if you maintain a registered address there.
Can I avoid the New York publication requirement?
No. The publication requirement applies to all domestic New York LLCs and foreign LLCs registering in New York. There is no exemption. However, you can reduce costs by choosing a county with lower newspaper rates for your LLC's registered office address. The Legislature has considered repealing this requirement multiple times, but as of 2026 it remains in effect.
How long does it take to form an LLC in New York?
The Department of State typically processes online filings in 5–7 business days. Mail filings take 2–4 weeks. Expedited processing is available: same-day ($75 extra), 24-hour ($25 extra). Note that the publication requirement adds another 6+ weeks to the full formation process, though your LLC is legally formed as soon as the Articles are approved — you just need to complete publication within 120 days.
Does New York have a state income tax on LLCs?
Yes. New York has a state income tax ranging from 4% to 10.9% on personal income, which applies to LLC members on pass-through income. If your LLC operates in New York City, members also pay the NYC personal income tax (3.078%–3.876%). Additionally, LLCs with New York-source income over $1 million pay an annual filing fee ($25–$4,500 based on gross income). This is separate from the personal income tax.
Do I need a registered agent in New York?
New York doesn't use the term "registered agent." Instead, you designate the Secretary of State as your agent for service of process, and provide a mailing address where the Department of State can forward any legal documents. You can also designate a separate registered agent. Eleet AI includes first-year agent service with every New York LLC formation.
What do I need to do after forming my New York LLC?
After the Department of State approves your Articles of Organization: (1) Complete the publication requirement within 120 days — publish in 2 newspapers for 6 weeks, then file the Certificate of Publication ($50), (2) Apply for an EIN at IRS.gov (free), (3) Open a business bank account, (4) Draft an operating agreement (legally recommended in NY), (5) File a biennial statement every 2 years ($9), (6) Register for state and local taxes as applicable.
Ready to start your New York LLC?
Eleet AI handles the formation and registered agent. We'll guide you through the publication requirement.
Form New York LLC Now