New York LLC fees (2026)

Every mandatory and optional fee New York charges an LLC, verified against the official fee schedule — not a blog's memory of it. Statutes and source links are at the bottom of each section.

The Department of State Biennial Statement is only $9 every 2 years. The more significant recurring state cost is the NY State annual LLC filing fee (Tax Dept Form IT-204-LL), owed if the LLC has any NY-source income: flat $25 for single-member/disregarded LLCs; for multi-member LLCs a tiered fee by NY-source gross income — $25 (≤$100k), $50 ($100k–$250k), $175 ($250k–$500k), $500 ($500k–$1M), $1,500 ($1M–$5M), $3,000 ($5M–$25M), $4,500 (over $25M) — due the 15th day of the 3rd month (March 15 for calendar-year filers).

The full fee schedule

The filings and certificates an LLC actually ends up paying for, at the official rate.

Online vs. mail vs. counter

• {"topic": "Online vs mail vs in person — price", "detail": "The $200 Articles of Organization fee is statutory — LLC Law § 1101(f) sets one amount and the DOS fee schedule lists one amount, with no ch (source)
• {"topic": "Accepted payment methods differ by channel", "detail": "Mail and in-person filings accept a money order — 'Money orders should be made payable to the \"Department of State\"' — or a card pa (source)
• {"topic": "Biennial statement channel", "detail": "The $9 biennial statement is filed online through the DOS e-Statement Filing Service, which requires the entity's exact legal name and its DOS ID num (source)
• {"topic": "Expedite is channel- and clock-sensitive", "detail": "The $25 / $75 / $150 expedite tiers are per document and are governed by hard cut-offs: '24 hour expedited processing service requests (source)

Miss the deadline: what it actually costs

New York splits the recurring obligation in two, and only one side carries money penalties. (1) Department of State $9 Biennial Statement, due in the anniversary month of the Articles of Organization every two years under LLC Law § 301(e): there is no published monetary late fee and no administrative dissolution of an LLC for missing it. Instead the record is flagged, and 'Any Certificate of Status or status letter obtained from the New York Department of State will reflect that the corporation or LLC is past due in the filing of its Biennial Statement,' which can block bank, lending, and licensing transactions until you file the back statement and pay the $9. (2) Tax Department annual filing fee on Form IT-204-LL under Tax Law § 658(c)(3), due the 15th day of the 3rd month after the tax year closes (March 15 for calendar-year LLCs), with no extension available. Because § 658(c)(3) says the fee 'shall be assessed, collected and paid in the same manner as taxes,' the Article 22 penalty regime applies: 5% of the amount due per month or part month for late filing (25% cap), a minimum penalty of the lesser of $100 or the total amount due once a return is more than 60 days late, plus 0.5% per month or part month for late payment (25% cap), plus interest compounded daily at a rate reset quarterly.

Recent fee changes

• 2026-01-01 — The New York LLC Transparency Act takes effect, adding LLC Law §§ 1106–1108. Every LLC formed or authorized in New York must electronically file either a beneficial ownership disclosure or, if it 'meets a condition for exemption enumerated in 31 U.S.C. § 5336(a)(11)(B)' (§ 1106), an attestation of exemption — 'within thirty days of an initial filing of articles of organization or an application for authority' for new LLCs, and 'within one year of the effective date of this section' for pre-existing LLCs, with an annual statement confirming or updating the information after that (§ 1107). The statute sets no filing fee amount. Section 1108 supplies the teeth, and the triggers are distinct: a company that fails to file 'for a period exceeding thirty days shall be shown to be past due'; a company that fails to file its disclosure or attestation under § 1107 'shall be deemed suspended'; the attorney general 'may assess a fine of up to five hundred dollars for each day the company has been past due'; and failure 'for a period exceeding two years shall be shown to be delinquent on the records of the department of state.' Delinquency is removed only 'upon the filing of the current statement required by section 1107 of this article, the payment of a fine of two hundred fifty dollars' and verification from the attorney general that any assessed penalties have been paid. The attorney general may also bring an action to dissolve or cancel a delinquent entity. (source)
• 2008-01-01 — The current seven-tier Tax Law § 658(c)(3) annual filing fee schedule took effect for taxable years beginning on or after January 1, 2008: $25 up to $100,000 of New York source gross income, $50 to $250,000, $175 to $500,000, $500 to $1,000,000, $1,500 to $5,000,000, $3,000 to $25,000,000, and $4,500 above $25,000,000. These amounts are unchanged as of August 2026, and a disregarded single-member LLC pays the flat $25 regardless of income. (source)

What trips people up

• The publication requirement is the real cost of a New York LLC, not the $200 filing fee. LLC Law § 206 requires the notice to be 'published once in each week for six successive weeks, in two newspapers of the county' — one printed daily, one printed weekly — both designated by the clerk of the county named in the Articles of Organization, within 120 days of formation, then filing a Certificate of Publication with the printers' affidavits annexed. Miss the 120 days and 'the authority of such limited liability company to carry on, conduct or transact any business in this state shall be suspended,' effective as of the expiration of that period; filing the proof later lifts the suspension. Section 206 itself sets no fee — the $50 filing fee for the Certificate of Publication comes from LLC Law § 1101 and the DOS fee schedule. The county clerk designates the papers, so identical LLCs pay wildly different newspaper bills depending on the county in the articles. (source)
• New York bills the LLC twice on different clocks from different agencies. The Department of State wants $9 every two years in the anniversary month of formation (LLC Law § 301(e)); the Tax Department separately wants the Form IT-204-LL filing fee every year by the 15th day of the third month after year end (Tax Law § 658(c)(3)), from a flat $25 for a disregarded single-member LLC up to $4,500. Only the Tax Department side carries penalties, and there is no extension of time to file or pay the IT-204-LL. (source)
• Changing your registered agent costs $30 or $5 depending on who signs. A Certificate of Change filed by the LLC under LLC Law § 211-A(a) is $30; the same address change filed by the registered agent itself under § 211-A(b) is $5 — but the agent-filed route is limited to the address for service of process, the service e-mail, and the agent's own address, and requires the agent to have mailed the LLC notice at least 30 days before delivering the certificate to the Department of State. (source)

Sources

• Official New York fee schedule
• {'cite': 'N.Y. Limited Liability Company Law § 1101 (Fees)', 'url': 'https://www.nysenate.gov/legislation/laws/LLC/1101', 'note': 'Sets the Department of State filing fees for LLC documents: $200 articles of organization, $60 amendment/correction/merger/dissolution/restated articles, $20 name reservation, $50 certificate of publication, $250 foreign application for authority, $40 service of process on the Secretary of State.'}
• {'cite': 'N.Y. Limited Liability Company Law § 301(e) (Biennial statement)', 'url': 'https://dos.ny.gov/biennial-statements-business-corporations-and-limited-liability-companies', 'note': 'Statutory authority for the $9 biennial statement, cited by the Department of State on its biennial statement page.'}
• {'cite': 'N.Y. Limited Liability Company Law § 206 (Publication; filing of certificate)', 'url': 'https://www.nysenate.gov/legislation/laws/LLC/206', 'note': '120-day newspaper publication requirement and the suspension penalty for failing to file proof of publication.'}
• {'cite': 'N.Y. Limited Liability Company Law § 211-A (Certificate of change)', 'url': 'https://www.nysenate.gov/legislation/laws/LLC/211-A', 'note': "Subdivision (a) = certificate of change filed by the LLC itself (office location, address for process, e-mail for service, designating a registered agent or changing the agent's address). Subdivision (b) = certificate of change filed by the registered agent on the LLC's behalf, limited to the address for process, service e-mail, and/or the agent's own address, and requiring 30 days' prior notice to the LLC. The DOS fee schedule prices these differently ($30 vs $5)."}
• {'cite': 'N.Y. Tax Law § 658(c)(3) (Annual LLC/LLP/partnership filing fee)', 'url': 'https://www.nysenate.gov/legislation/laws/TAX/658', 'note': "The separate Tax Department annual filing fee (Form IT-204-LL), tiered by New York source gross income, due on or before the 15th day of the third month following the close of the taxable year. The statute provides the fee 'shall be assessed, collected and paid in the same manner as taxes,' pulling in the Article 22 penalty and interest machinery."}
• {'cite': 'N.Y. Limited Liability Company Law §§ 1106–1108 (LLC Transparency Act)', 'url': 'https://www.nysenate.gov/legislation/laws/LLC/1108', 'note': "Beneficial ownership disclosure regime, effective January 1, 2026. § 1106 definitions — 'Exempt company' shall mean a limited liability company or foreign limited liability company not otherwise defined as a reporting company that meets a condition for exemption enumerated in 31 U.S.C. § 5336(a)(11)(B). § 1107 'Beneficial ownership disclosure' sets the filing duty and the annual statement. § 1108 'Violations and penalties' (the URL cited here) carries the past-due, suspension, fine, and delinquency provisions."}

Figures verified against official New York sources. Fees change — the official schedule linked above controls. This page is general information, not legal or tax advice; FilingDesk is not a law firm.