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How to start a business in New York
The fees, filing links and deadlines for forming and registering a business in New York, with the official page for each step.
Last verified October 24, 2026 General information, not legal, tax or insurance advice. Each fee shows the date we checked it on the official page. Fees change, so confirm on the official page before you pay.
- LLC filing fee
- $200
- LLC, first year (state fees)
- $275
- Corporation filing fee
- $125
- Annual report
- $9
- DBA filed with
- Both
- General state license
- No
- Newspaper notice
- LLCs, LPs and LLPs
How much does it cost to form an LLC or corporation in New York?
To form an LLC, file Articles of Organization with the New York Department of State, Division of Corporations for $200 (checked Oct 24, 2026). You can file online. A corporation files Certificate of Incorporation for $125 (checked Oct 24, 2026) Newspaper notice in New York: lLCs, LPs and LLPs. That filing fee is not the whole bill: see what it costs in the first year.
What does an LLC really cost in its first year in New York?
Filing fees are only part of the cost. Here is every state fee and minimum tax we found that a new LLC must pay to form and stay in good standing for its first year. Example: Single-member LLC owned by one individual, filed online at standard speed, operating from day one with no employees; licenses every business must hold are counted, sales tax permits are listed separately.
| State fee | Cost | When | Checked |
|---|---|---|---|
| Articles of Organization filing fee | $200 | at filing | Oct 24, 2026 |
| Certificate of Publication filing fee | $50 | within 120 days of formation, after the six weeks of newspaper notices | Oct 24, 2026 |
| Newspaper publication (two papers, six weeks) | Note The newspapers set the price, and the county clerk where the LLC's office is located picks the papers, so the cost varies by county. The Department of State gives no amount; ask the county clerk which papers to use and get quotes. | within 120 days of formation | Check when you file |
| Form IT-204-LL annual filing fee (first year) | $25 Confirmed on the 2025 instructions; the 2026 instructions are not yet published. Owed only if the LLC has any New York income, gain, loss or deduction, which an LLC operating from day one will have. | by March 15 of the year after formation (March 15, 2027 for a calendar-year LLC formed in 2026); no extension | Oct 24, 2026 |
First-year total: $275 in state fees. Formation $200, plus the $50 Certificate of Publication, plus the first $25 IT-204-LL filing fee due March 15 of the following year. The newspaper publication itself is also required and comes on top; its cost is set by the newspapers and varies by county. Excludes sales tax registration, assumed names, employer registrations, city and county licenses, registered agent services and optional expedite fees.
After the first year: The $25 IT-204-LL filing fee is due every March 15 while the LLC has New York income or expenses. The $9 biennial statement is due every two years in the month the LLC was formed, first in the second anniversary month (for example October 2028 for an LLC formed in October 2026).
Fees that apply only in some cases
| State fee | Cost | When | Checked |
|---|---|---|---|
| Sales tax Certificate of Authority If you sell taxable goods or services in New York | Note The Tax Department pages do not state a fee. | at least 20 days before starting business | Check when you file |
| Certificate of Assumed Name (Department of State) If the LLC does business under a name other than its legal name; no county fee for LLCs | $25 | before using the name | Oct 24, 2026 |
| Unemployment insurance and withholding registration (Form NYS-100) If you hire employees; unemployment insurance applies from the first quarter you pay $300 or more in wages | Note The Department of Labor and Tax Department pages do not mention a registration fee. | when you hire | Check when you file |
Not included: city or county licenses, a registered agent service if you hire one, and optional extras such as expedited filing. Fees can change after the date shown; confirm on the official page before you pay.
Do I need to register a DBA in New York?
If you do business under a name that isn’t your legal name, register it as an assumed name (DBA) with the both for $25 (checked Oct 24, 2026) The $25 is the Department of State fee for LLCs (no county fee). Sole proprietors and general partnerships file with each county clerk instead, and fees vary by county; for example New York County (Manhattan) charges $100 and Erie County charges $35..
Does New York require an annual report?
Yes. The fee is $9 (checked Oct 24, 2026). Every two years (biennial statement), during the calendar month the articles were originally filed, so an LLC formed in October 2026 files its first one in October 2028. Filing early does not count. It can be filed online and costs $9.
Does New York have a franchise or privilege tax?
Single-member LLCs that are disregarded for tax and have any income, gain, loss or deduction from New York sources pay a flat $25 annual filing fee on Form IT-204-LL, due by the 15th day of the third month after the tax year ends (March 15 for calendar-year filers), with no extension. LLCs taxed as partnerships pay $25 to $4,500 based on the prior year's New York source gross income. C corporations pay the Article 9-A franchise tax, with a fixed dollar minimum of $25 for New York receipts of $100,000 or less (tax years beginning in 2025).
How do I register for state taxes in New York?
Register with the state revenue agency for sales tax and withholding, and open an unemployment insurance account once you hire your first employee.
Does New York require a general business license?
No. New York doesn’t issue one general business license; what you need depends on your activity and where you operate.
New York has no single license every business must hold; licenses depend on the industry. Anyone selling taxable goods or services, even from home or once a year, needs a sales tax Certificate of Authority, applied for online through New York Business Express at least 20 days before starting business. Operating without one can bring penalties up to $10,000. The Tax Department pages do not state a fee for it. Employers register once (Form NYS-100, online through New York Business Express) for unemployment insurance, withholding and wage reporting; unemployment insurance liability starts in the first quarter you pay $300 or more in wages.
What local licenses will I need in New York?
Cities and counties set their own licenses, zoning and permits. Call your city or county clerk with your business type and address before you open.
- New York City (city)
No general city business license. The Department of Consumer and Worker Protection licenses more than 45,000 businesses in more than 40 specific industries (for example home improvement contractors, car washes, tow trucks, garages and parking lots, and tobacco retailers), applied for online by industry checklist. Other city and state agencies issue other permits, and no fees are stated on the page.
When do I need workers’ comp in New York?
1 or more employees (including part-time, unpaid and family workers).
Nearly all employers must cover their workers, including part-time, seasonal, leased, unpaid and family workers and volunteers. Sole proprietors, partnerships and LLCs with no employees do not need coverage; LLC members and partners are not counted as employees but may cover themselves. A one- or two-person corporation is exempt only if its officers own all the stock and hold all the offices and there are no other workers. Household employers must cover domestic workers who work 40 or more hours a week, and farms with employees need coverage. In construction, workers are presumed to be employees under the Construction Industry Fair Play Act unless the contractor proves otherwise.
What else should I know about starting a business in New York?
Articles of Organization cost $200 and can be filed online. Within 120 days of formation, every new LLC must publish a formation notice once a week for six weeks in two newspapers (one daily, one weekly) chosen by the county clerk where the LLC's office is located, then file a Certificate of Publication with the newspapers' affidavits and a $50 fee. If it misses the deadline, its authority to do business is suspended until it complies. The newspapers set their own charges, which vary by county. The online database shows entity status only; a name is confirmed available only by a written request to the Division of Corporations ($5 per name). LLCs ($25) and corporations ($25 plus $25 per county outside New York City, or $100 per New York City county) file a Certificate of Assumed Name with the Department of State; sole proprietors and general partnerships file with the county clerk. Optional expedited handling costs $25 (24 hours), $75 (same day) or $150 (2 hours) per document. Since January 1, 2026, the LLC Transparency Act requires beneficial ownership reports ($25) only from LLCs formed in another country and authorized in New York; LLCs formed in New York or another US state are exempt.
What to double-check for New York?
A few details below aren't spelled out on the state's own pages. Confirm them on the official page before you file.
- Note Newspaper publication is required for every new LLC, but the newspapers set the price and the county clerk picks the papers, so the cost varies by county. The Department of State gives no amount. Ask your county clerk which papers to use. https://dos.ny.gov/limited-liability-company-articles-organization
- Note The $25 IT-204-LL fee is confirmed on the 2025 instructions and the Tax Department fee page (updated January 31, 2025); the 2026 instructions, which a 2026 LLC's first filing uses, are not yet published. https://www.tax.ny.gov/pit/efile/annual_filing_fee.htm
- Note The Tax Department pages do not state whether the sales tax Certificate of Authority costs anything. https://www.tax.ny.gov/bus/st/register.htm
- Note It is linked from https://www.tax.ny.gov/bus/multi/register_license.htm.
- Note https://dos.ny.gov/faqs-corporations-business-entities
- Note The $25 Article 9-A fixed dollar minimum for corporations is confirmed for tax years beginning in 2025; the 2026 table was not found. https://www.tax.ny.gov/bus/ct/def_art9a.htm
- Note https://dos.ny.gov/certificate-incorporation-domestic-business-corporation
- Note Confirm this on the official page before you rely on it.
What to do next
- Choose your business structure and follow the full setup order
- See how federal, state and local licenses fit together
- Pick the insurance your business needs first
- Find the right way to fund it
Want help setting up in New York? Contact us
Sources
Official pages checked on October 24, 2026.
- dos.ny.gov/limited-liability-company-articles-orga
- dos.ny.gov/certificate-publication-domestic-limite
- dos.ny.gov/form-corporation-or-business
- dos.ny.gov/certificate-incorporation-domestic-busi
- dos.ny.gov/fee-schedules
- dos.ny.gov/faqs-corporations-business-entities
- dos.ny.gov/types-businesses-operating-new-york-sta
- dos.ny.gov/certificate-assumed-name
- dos.ny.gov/instructions-completing-certificate-ass
- dos.ny.gov/beneficial-owner-disclosure
- dos.ny.gov/beneficial-ownership-disclosure-frequen
- nysenate.gov/legislation/laws/LLC/206
- nysenate.gov/legislation/laws/GBS/130
- nysenate.gov/legislation/laws/CVP/8021
- ww2.nycourts.gov/courts/1jd/supctmanh/Business_Certifica
- www4.erie.gov/clerk/assumed-name-filings
- tax.ny.gov/bus/ct/def_art9a.htm
- tax.ny.gov/pit/efile/annual_filing_fee.htm
- tax.ny.gov/pdf/current_forms/it/it204lli.pdf
- tax.ny.gov/bus/multi/register_license.htm
- tax.ny.gov/bus/st/register.htm
- tax.ny.gov/pubs_and_bulls/tg_bulletins/st/how_to_r
- tax.ny.gov/bus/doingbus/hire.htm
- dol.ny.gov/register-unemployment-insurance-0
- wcb.ny.gov/content/main/coverage-requirements-wc/w
- wcb.ny.gov/content/main/coverage-requirements-wc/f
- dfs.ny.gov
- census.gov/data/tables/time-series/demo/popest/202
- www2.census.gov/programs-surveys/popest/datasets/2020-2
- nyc.gov/site/dca/businesses/licenses-apply.page