New York LLC Fees & Requirements
Official fees and filing requirements for forming and maintaining an LLC in New York.
Formation Fee
Annual Report
Fee
Due Date
Every 2 years in the calendar month of original filing
Verified 2026-11-02Source: DOS
Registered Agent Requirement
Secretary of State must be designated as agent for service of process (LLC Law 301); a separate registered agent is optional (LLC Law 302)
Verified 2026-11-02Source: DOS
Publication Requirement
Publish articles or a formation notice in 2 county-clerk-designated newspapers for 6 consecutive weeks; file Certificate of Publication ($50) within 120 days or authority is suspended
State filing fee: $50
Verified 2026-11-02Source: DOS
Franchise Tax / Annual Tax
Annual LLC filing fee (Form IT-204-LL), due 15th day of 3rd month after tax year end:
| LLC Type / NY Gross Income | Fee |
|---|---|
| Disregarded LLC with NY-source income | $25 |
| Partnership: NY gross income ≤ $100k | $25 |
| Partnership: NY gross income ≤ $250k | $50 |
| Partnership: NY gross income ≤ $500k | $175 |
| Partnership: NY gross income ≤ $1M | $500 |
| Partnership: NY gross income ≤ $5M | $1,500 |
| Partnership: NY gross income ≤ $25M | $3,000 |
| Partnership: NY gross income > $25M | $4,500 |
Verified 2026-11-02Source: DTF
Expedited Processing
24h +$25, same day +$75, 2h +$150
Verified 2026-11-02Source: DOS