Form a Business in New York
Last updated:
Everything you need to form and maintain an LLC, Corporation, S-Corp, or DBA in New York. Filing fees, ongoing requirements, and tax treatment current for 2026 — sourced from the New York Secretary of State and the IRS.
New York business formation overview
If you're forming a business in New York, the four most common entity types are the LLC (most popular for solo founders and small partnerships), the C-Corporation (used by venture-funded startups), the S-Corporation (a tax election available to LLCs and corporations meeting IRS rules), and the DBA ("doing business as", a trade-name registration for sole proprietors and existing entities). Each has its own filing fee, ongoing report cycle, and tax treatment in New York.
The cheapest path to a registered business in New York is the LLC at $200 for the Articles of Organization. A C-Corporation costs $125 for the Articles of Incorporation, and a DBA registration is $25. After formation you'll have ongoing obligations: an annual report ($9, biennial), a registered agent with a physical New York address, and any applicable franchise or income tax: Filing fee scales by income.
New York at a glance (2026)
All New York topics
Frequently asked questions about forming a business in New York
How much does it cost to form an LLC in New York?
The state filing fee is $200 to file Articles of Organization with the New York Secretary of State. Optional add-ons (registered-agent service, expedited filing, certified copies) are extra. See our cost breakdown for the full picture.
Does New York require an annual report?
Yes — New York requires an annual report at $9 (biennial). Missing the deadline triggers late fees and eventually administrative dissolution.
What is the franchise tax in New York?
Filing fee scales by income Always confirm rates with the New York Department of Revenue or your tax advisor before filing.
Do I need a registered agent in New York?
Yes. Every LLC and Corporation registered in New York must designate a registered agent with a physical street address in the state who can accept legal process during business hours. You can serve as your own agent, appoint a co-owner, or hire a commercial registered-agent service.
Sources & further reading
Disclaimer: Legal information, not legal advice. For advice about your specific situation, consult a licensed attorney or CPA in your state. See our full disclaimer.