How to Start an LLC in New York (2026): Complete Filing Costs, Section 206 62-County Newspaper Publication Rates & Albany Workaround
Step-by-step 2026 guide to forming a New York LLC: $200 DOS Articles of Organization, Section 206 newspaper publication costs across all 62 counties & the $160 Albany workaround.
By Pablo Cirre Gómez and East Corp Capital Quantitative Desk
Forming a Limited Liability Company in New York State involves a unique statutory trap found in almost no other state in America: while filing your Articles of Organization (Form DOS-1336) with the New York Department of State costs a straightforward $200, Section 206 of the New York Limited Liability Company Law requires every new LLC to publish its formation notice for six consecutive weeks in one daily newspaper and one weekly newspaper designated by the County Clerk—followed by a $50 Certificate of Publication (Form DOS-1708) within 120 days.
New York LLC Formation & 62-County Newspaper Publication Cost Calculator (2026)
Computes exact NY Department of State filing fees ($200 Articles + $50 Certificate of Publication), mandatory 6-week daily/weekly newspaper publication costs across all 62 counties, and Albany registered-agent savings.
Why Manhattan Newspaper Publication Costs $1,350 vs. $160 in Albany (And How the Legal Workaround Works)
Under NY LLC Law § 206(a), you cannot pick just any newspaper; you must publish in the two newspapers formally designated by the County Clerk of the county in which the office of the LLC is located, as stated in ParagraphSECOND of your Articles of Organization. Because print lineage rates are tied to circulation, publishing a 6-week legal notice in New York County (Manhattan) costs $1,200 to $1,500, and publishing in Brooklyn, Queens, or the Bronx costs $750 to $980.
However, New York corporate attorneys and registered agent services routinely utilize a completely legal statutory procedure: designating a commercial Registered Agent located in Albany County as the county of the LLC’s statutory office on the Articles of Organization (and later filing a Certificate of Change if desired). Because Albany County’s designated daily and weekly newspapers charge only $140 to $180 total for the 6-week run, a Manhattan, Brooklyn, or Westchester founder cuts their all-in NY LLC startup cost from $1,600 down to ~$535—saving over $1,065 on Day One.
2026 Statutory Schedule & Jurisdiction Benchmark Table
| Scenario / Statutory Rule | 2026 Rate / Metric | Dollar Impact / Threshold | Legal Citation & Note |
|---|---|---|---|
| New York County (Manhattan) | $1,200 – $1,500 Newspaper Cost | $1,450 – $1,750 All-In | New York Law Journal + Manhattan weekly designated by NY County Clerk |
| Kings, Queens & Bronx Counties | $750 – $980 Newspaper Cost | $1,000 – $1,230 All-In | High circulation borough daily + weekly legal notice tariffs |
| Westchester, Nassau & Suffolk | $550 – $780 Newspaper Cost | $800 – $1,030 All-In | Newsday / Journal News + local town weekly newspaper |
| Albany County (Registered Agent Workaround) | $140 – $180 Newspaper Cost | $515 – $555 All-In (w/ RA) | Saves $900–$1,100 legally under NY LLC Law § 203(e)(2) |
Mandatory Step-by-Step Checklist: Operating Agreement (§ 417), Form IT-204-LL & Biennial Statement
Beyond the $200 Articles of Organization and Section 206 publication, every New York LLC must comply with three ongoing statutory obligations:
- Written Operating Agreement Within 90 Days (NY LLC Law § 417): New York is one of only five states that legally requires even a single-member LLC to adopt a written Operating Agreement within 90 days after filing Articles of Organization (kept in your internal corporate binder, not filed with Albany).
- Annual NYS Filing Fee (Form IT-204-LL): Every NY LLC treated as a partnership or disregarded entity with NY-sourced income or activity must file Form IT-204-LL within 60 days after the end of its tax year, paying an annual fee ranging from $25 (if NY gross income ≤ $100,000) to $50 ($100k–$250k), $175 ($250k–$500k), up to $4,500 (>$25M).
- $9 Biennial Statement: Every two years during the calendar month in which the LLC was formed, you must file an online Biennial Statement ($9 fee) with the NY Department of State updating your service-of-process address.
Frequently Asked Questions & Statutory Rules (2026)
How do I search if my desired New York LLC name is available?
Use the New York Department of State Division of Corporations Public Inquiry database online for free. Your LLC name must be distinguishable from existing NY corporations/LLCs and must include "Limited Liability Company," "LLC," or "L.L.C." under NY LLC Law § 204.
Does using an Albany Registered Agent for the publication requirement mean I pay Albany taxes instead of NYC taxes?
No. Tax jurisdiction is determined by where you physically live and perform business services, whereas NY LLC Law § 206 publication is governed strictly by the county of the statutory office listed on the Articles of Organization.
What happens if I miss the 120-day NY LLC newspaper publication deadline?
Your LLC is NOT dissolved and you do NOT lose personal liability protection. Under NY LLC Law § 206(b), missing the 120-day deadline suspends the LLC’s authority to file a lawsuit as a plaintiff in New York courts, and filing the $50 Certificate of Publication at any point in the future cures the suspension retroactively.
When should a New York LLC elect S-Corporation status and NY PTET?
Outside New York City, electing S-Corp status + NYS Pass-Through Entity Tax (PTET) typically saves $8,000–$22,000/year once net profit exceeds $120,000. Inside NYC, however, S-Corporations face the 8.85% NYC General Corporation Tax (GCT)—so NYC founders often keep their LLC taxed as a partnership/sole proprietorship and pay the 4% NYC UBT instead.