The full New York LLC cost table
| Cost | Amount | Required? |
|---|---|---|
| New York state filing fee | $200 one-time | Yes |
| Recurring state cost | $9 every 2 years — Biennial Statement | Yes |
| Registered agent | $0 as your own agent, or ~$125/yr for a service | Yes (one or the other) |
| EIN (federal tax ID) | $0 direct from the IRS | Usually |
| First-year total | $200 as your own agent · $325 with a service | — |
| Five-year total | $218 as your own agent · $843 with a service | — |
First-year total excludes NY's one-time publication requirement (~$600–$1,200 depending on county, due within 120 days). Optional expedite $25 for 24-hour, $75 same day, $150 for 2-hour.
The publication requirement: New York's unique surcharge
Within 120 days of forming, a New York LLC must publish a formation notice in two newspapers designated by the county clerk, once a week for six weeks, then file a $50 Certificate of Publication. The newspapers charge what the market bears: roughly $300 total in upstate counties, and $1,000–$2,000+ in New York City, where the designated papers know exactly why you're calling. Miss the 120-day window and the LLC's authority to do business is suspended until you comply.
The well-known workaround is real: the notice runs in the county of the LLC's office address — which is why many NYC businesses list a registered agent's upstate address and publish there legally for a fraction of the cost. It's the single biggest saving available in New York formation, and it's a big part of why agent services are more popular here than almost anywhere.
After publication, New York is oddly cheap — with an income-based asterisk
The recurring obligations are mild: a $9 Biennial Statement every two years — genuinely one of the lowest report fees in the country — plus the piece most guides bury or skip outright: an income-based annual filing fee (Form IT-204-LL) paid to the Tax Department, not the Department of State. It starts at $25 — the fee for the whole $0–$100,000 bracket, not just for six-figure LLCs — and climbs to $4,500 at the top. An LLC with no New York-source income at all in the current year files nothing and owes nothing. The full official bracket table is below. So a typical small New York LLC's steady-state cost is $25 a year plus $4.50 a year to the Department of State — the pain is almost entirely front-loaded into that first 120 days.
The annual fee the big guides skip: IT-204-LL, from $25 to $4,500
Here is the number one omission we found when we crawled the pages ranking for this exact search (1 September 2026): neither Northwest's nor LLC University's New York cost page mentions the annual LLC filing fee at all. It is real, it recurs every year, and for any LLC with New York-source income it is at least $25. The brackets below are the Tax Department's own, from its Partnership, LLC, and LLP annual filing fee page, checked 1 September 2026. The fee is keyed to the preceding tax year's New York-source gross income — last year's revenue sets this year's fee.
| NY-source gross income (preceding year) | Annual fee |
|---|---|
| $0 – $100,000 | $25 |
| $100,000 – $250,000 | $50 |
| $250,000 – $500,000 | $175 |
| $500,000 – $1,000,000 | $500 |
| $1,000,000 – $5,000,000 | $1,500 |
| $5,000,000 – $25,000,000 | $3,000 |
| Over $25,000,000 | $4,500 |
The rules around the table matter as much as the table. A single-member LLC (disregarded for federal tax) with any New York-source income, gain, loss or deduction pays a flat $25 regardless of size. An LLC with no New York-source activity in the current year — including one formed in New York but dormant — does not file IT-204-LL and owes nothing. An LLC that elected corporate taxation files corporate returns instead and skips this fee entirely. The deadline is unforgiving: the 15th day of the third month after the tax year closes (15 March for calendar-year LLCs), and the Tax Department's page says it plainly: “There is no extension of time allowed to file Form IT-204-LL or to pay the fee.”
Our LLC cost calculator computes first-year and five-year totals for all 51 jurisdictions from the same verified dataset as this page — including New York — and the full table is downloadable as CSV.
The registered agent is the recurring cost most New York fee tables leave out, and it is the one line on this page you actually choose. What a registered agent costs covers how the pricing works; the cheapest option in your state covers where the floor really sits, which is lower than most tables say.