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Last Updated on Oct 25, 2026

How to Start a Business in New York (2026 Guide)

To start a business in New York, form your LLC or corporation with the New York Department of State, complete the LLC publication requirement within 120 days, get an EIN, and register with the Department of Taxation and Finance for a sales tax Certificate of Authority if you sell taxable goods or services. As of October 2026, Articles of Organization for an LLC cost $200, and the Certificate of Publication that closes out the publication step costs another $50, plus whatever the newspapers charge.

The publication rule is the biggest cost variable in New York. Newspaper charges vary widely by county and tend to be highest in New York City, so price it before you pick where your LLC’s office will be.

Updated October 2026.

Our ranked picks for forming a business in New York are below, starting with Mainstay Filing. Each entry lists the yearly price and what the service covers.

RankProviderBest forPriceWhat’s included
1Mainstay FilingForming an LLC with the agent, EIN and annual report included$199/year + state fee at costLLC formation filing, registered agent for the year, EIN application, annual report preparation and filing
2NY Registered Agent.orgNew York registered agent service only$99/year$99 per year, flat; in-state street address for the registered office; legal documents served on the company are scanned and sent to the owner online
3New York Registered Agent.aiNew York registered agent service only$99/yearin-state street address for the registered office; legal documents served on the company are scanned and sent to the owner online

1. Mainstay Filing

Mainstay Filing is our top pick in New York. It costs $199/year + state fee at cost and covers lLC formation filing, registered agent for the year, EIN application, annual report preparation and filing. The price stays the same every year, with no add-on menu.

2. NY Registered Agent.org

NY Registered Agent.org is a New York registered agent service at $99/year. It provides $99 per year, flat; in-state street address for the registered office; legal documents served on the company are scanned and sent to the owner online. It’s a fit if you only need a registered agent rather than full formation help.

3. New York Registered Agent.ai

New York Registered Agent.ai is a New York registered agent service at $99/year. It provides in-state street address for the registered office; legal documents served on the company are scanned and sent to the owner online. It’s a fit if you only need a registered agent rather than full formation help.

ItemNew York detail
Filing officeNY Department of State, Division of Corporations
Online filingDOS online filing
LLC Articles of Organization$200
LLC Certificate of Publication$50, plus newspaper costs
Corporation Certificate of Incorporation$125, plus organization tax
Biennial statement$9, every two years
Name reservation$20, held 60 days
Assumed name (DBA), LLCs and corporations$25 plus $25 per county ($100 per NYC county)
State sales tax4%, plus local rates
Minimum wage$17.00 in NYC, Long Island and Westchester; $16.00 elsewhere

DOS fees are set by LLC Law section 1101 and Business Corporation Law section 104-A. For a fuller budget, see Mainstay Filing’s New York LLC costs.

  • Sole proprietorship. No state formation filing. If you use a name other than your own, file an assumed name certificate with the county clerk. Personal assets are exposed to business debts.
  • General partnership. Same county-level assumed name filing, with shared personal liability among partners.
  • LLC. Liability protection and flexible taxes, but the publication requirement adds cost and an extra deadline. LLCs with New York income may also owe an annual filing fee to the Tax Department. For the full filing walkthrough, see how to start an LLC in New York.
  • Corporation. A $125 filing fee and no publication requirement, but corporations pay New York’s Article 9-A franchise tax, which includes a fixed dollar minimum starting at $25 for the smallest businesses, according to the Department of Taxation and Finance.

Many New York founders still choose an LLC despite publication, because it combines liability protection with simpler governance. If publication costs in your county are high, compare the full first-year cost of an LLC and a corporation before deciding.

An LLC name must contain “Limited Liability Company”, “L.L.C.” or “LLC” under LLC Law section 204. The same section bars words like “corporation” and “partnership” in an LLC name and requires approval from other agencies for words such as bank, insurance, trust, attorney, school or university. Corporate names must include “Corporation”, “Incorporated” or “Limited”, or an abbreviation.

To check availability:

  1. Search the Department of State’s corporation and business entity database, or read our New York business name search guide.
  2. Check the domain and social handles at once with Namechk.
  3. Search the USPTO trademark database.

The business name generator can help if your first choice is taken. A name reservation costs $20 and holds the name for 60 days, and DOS can extend it twice.

Assumed names (DBAs)

New York calls a DBA a certificate of assumed name under General Business Law section 130. LLCs and corporations file with the Department of State: $25 plus a county fee for each county where they do business, which is $100 for each of the five New York City counties and $25 elsewhere. Sole proprietors and general partnerships file with the county clerk instead.

New York works differently from most states. Your Articles of Organization must designate the New York Secretary of State as the agent for service of process, and the Secretary of State forwards any legal papers it receives to the address you provide, under LLC Law section 301. Appointing a separate registered agent is optional.

Many owners still name a registered agent, so that papers go straight to a reliable professional instead of to a home address that might change. Mainstay Filing includes registered agent service for the first year with its formation package.

File online through the Department of State’s filing site. The Articles ask for:

  • The LLC’s name.
  • The county where the LLC’s office will be located, which determines where you publish.
  • The address where the Secretary of State should mail legal papers.
  • An optional registered agent.

The fee is $200. Corporations file a Certificate of Incorporation for $125, plus an organization tax based on authorized shares. After filing, sign an operating agreement; New York’s LLC Law expects members to adopt one, and banks often ask for it.

Under LLC Law section 206, within 120 days after your Articles take effect, you must:

  1. Publish a notice about the LLC once a week for six consecutive weeks in two newspapers, one weekly and one daily, designated by the county clerk of the county where your office is located.
  2. Collect affidavits of publication from both newspapers.
  3. File a Certificate of Publication with the affidavits with the Department of State, with the $50 fee.

If you miss the 120-day deadline, the LLC’s authority to carry on business is suspended until you complete the filing. Filing later lifts the suspension, and contracts made in the meantime stay valid.

Apply for an Employer Identification Number free through the IRS. You need it for payroll, tax registration and a business bank account.

Sales tax Certificate of Authority

Anyone selling taxable goods or services in New York needs a Certificate of Authority, and the Department of Taxation and Finance says to register at least 20 days before you begin business. Apply online through NY Business Express. Operating without one can bring penalties of up to $500 for the first day and up to $200 for each additional day.

The state sales tax rate is 4%, plus local rates set by counties and cities, plus 0.375% in the Metropolitan Commuter Transportation District, per the sales tax rates page.

Other tax accounts

Employers register for withholding through the Tax Department’s Business Online Services and report new hires. Corporations file the Article 9-A franchise tax, and businesses in New York City also deal with city business taxes.

New York’s minimum wage is $17.00 per hour in New York City, Long Island and Westchester County and $16.00 per hour in the rest of the state, according to the Department of Labor. The department says the rates stay the same on January 1, 2027.

Employers also register for unemployment insurance with the Department of Labor (the 2026 rate for most new employers is 4.1%, per the DOL) and carry workers’ compensation, disability benefits and Paid Family Leave coverage.

The New York LLC Transparency Act took effect on January 1, 2026. It requires covered LLCs to file beneficial ownership information, or an attestation of exemption, with the Department of State, with penalties for companies that fall past due. The law defines covered companies by reference to the federal Corporate Transparency Act, which FinCEN narrowed in 2025, so whether a new domestic New York LLC must file is not settled. Check the Department of State’s current guidance after you form your LLC.

New York has no general statewide business license. NY Business Express offers a Business Wizard that builds a custom checklist of state licenses and permits for your industry and location. Common examples include liquor licenses through the State Liquor Authority, food service permits from local health departments, and occupational licenses for fields such as cosmetology and real estate. New York City adds its own licensing through city agencies.

Open a business bank account with your filed Articles, EIN and operating agreement. Beyond the required workers’ compensation and disability coverage, consider general liability and professional liability insurance.

Every two years, in the calendar month your Articles were filed, New York LLCs and corporations file a biennial statement with the Department of State. The fee is $9, and you can file online through DOS eBiennial.

Register a domain that matches your name, then set up a simple site. In a competitive market like New York, a professional web presence matters. These builders are a good place to start:

An easy-to-use website builder that lets users create attractive online stores.

Visit Square Online

Easy-to-use, no-code, hosted website builder. Great for beginners.

Visit Wix

Create, sell, and market your business from one place.

Visit Squarespace

How much does it cost to start an LLC in New York?

As of October 2026, the New York Department of State charges $200 to file Articles of Organization and $50 to file the Certificate of Publication. On top of that, you pay two newspapers to run your notice for six weeks, and those charges vary widely by county. After formation, LLCs file a $9 biennial statement every two years.

What is the New York LLC publication requirement?

Within 120 days after forming, a New York LLC must publish a notice once a week for six consecutive weeks in two newspapers, one daily and one weekly, chosen by the county clerk where the LLC’s office is located. The LLC then files a Certificate of Publication with the newspapers’ affidavits and a $50 fee. Missing the deadline suspends the LLC’s authority to do business.

How do I get a Certificate of Authority in New York?

Register with the New York State Department of Taxation and Finance through NY Business Express at least 20 days before you start making taxable sales. The Certificate of Authority lets you collect sales tax. Operating without one can lead to penalties of up to $500 for the first day and $200 for each additional day.

How do I file a DBA in New York?

New York calls it a certificate of assumed name. LLCs and corporations file with the Department of State for $25 plus a county fee for each county where they do business: $100 for each New York City county and $25 for other counties. Sole proprietors and general partnerships file with the county clerk instead.

Does a New York LLC need a registered agent?

No separate registered agent is required. Every New York LLC designates the Secretary of State as its agent for service of process, and the Secretary of State mails legal papers to the address the LLC provides. Many owners still appoint a registered agent so papers reach a professional who will forward them reliably.

What is the minimum wage in New York in 2026?

New York’s minimum wage in 2026 is $17.00 per hour in New York City, Long Island and Westchester County and $16.00 per hour in the rest of the state. The Department of Labor says these rates will stay the same on January 1, 2027. Tipped food service workers have separate cash wage and tip credit rates.

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