Skip to content

Last updated July 8, 2025

How to Register a Business in New York: Step-by-Step Guide

Logan Jackonis
Logan JackonisHead of Services & Operations, Commenda

Registering a business in New York means filing formation documents with the New York Department of State (DOS). Limited liability companies (LLCs) pay a $200 filing fee. Corporations pay $125. Sole proprietors and partnerships skip the DOS and file an assumed name certificate with the county clerk instead, per the DOS fee schedule.

Full compliance takes 2 to 8 weeks. The step most filers miss is the LLC publication requirement, which forces new LLCs to publish a formation notice in two newspapers within 120 days. Plan for it up front, and the rest of the process is straightforward.

How Much Does It Cost to Register a Business in New York?

Registering a business in New York costs $200 for an LLC and $125 for a corporation, both paid to the DOS. New LLCs also face the publication requirement, which adds a $50 certificate filing plus $100 to $2,000 or more in newspaper fees depending on the county. Sole proprietors pay $100 to $120 at the county clerk.

ItemCostSource
LLC Articles of Organization$200dos.ny.gov
Corporation Certificate of Incorporation$125 (flat, no share tax)dos.ny.gov
Name reservation (optional, 60 days)$20dos.ny.gov fee schedule
Assumed name (DBA) for LLC/corp, state$25 + county feedos.ny.gov
Assumed name (sole prop/partnership), county$100–$120 in NYCNYC311
Certificate of Publication (LLC)$50 filing + $100–$2,000+ publicationdos.ny.gov
Biennial Statement$9 every 2 yearsdos.ny.gov fee schedule
EINFreeirs.gov
Sales Tax Certificate of AuthorityFreetax.ny.gov
Foreign entity Application for Authority$250dos.ny.gov fee schedule
Expedited processing$25 / $75 / $150dos.ny.gov fee schedule

New York once charged a minimum $10 organization tax on a corporation’s authorized shares under Tax Law §180. That tax was repealed effective January 1, 2015, per the New York corporate tax reform record. The incorporation fee today is a flat $125 with no share tax line.

What Are the Types of Business Entities in New York?

New York recognizes four main business structures: LLCs, corporations, sole proprietorships, and partnerships. Your choice sets the filing fee, where you file (DOS or county clerk), whether the publication requirement applies, and how profits are taxed. LLCs and corporations file with the DOS. Sole proprietors and partnerships file with the county clerk.

EntityFiled withFormation feeDefault tax treatment
LLCNY DOS (Articles of Organization)$200Pass-through to members
CorporationNY DOS (Certificate of Incorporation)$125C-corp or S-corp election
Sole proprietorshipCounty clerk (assumed name, if trade name)$100–$120 in NYCOwner’s personal return
PartnershipCounty clerk (assumed name)$100–$120 in NYCPass-through to partners

An LLC gives liability protection with flexible taxation. A corporation suits founders raising capital through stock. A sole proprietorship or partnership is simplest but leaves the owner personally liable.

How Do You Register a Business in New York Step by Step?

Registration runs from entity choice to opening a bank account in ten steps. Most businesses complete the DOS filing in about 7 business days at standard speed. The steps below cover formation, tax setup, and the New York quirks that trip up first-time filers.

Step 1: Which Business Entity Should You Choose?

Choose based on liability, tax treatment, and investor plans. Pick an LLC for flexibility and pass-through tax. Pick a corporation if you plan to raise capital from investors. Pick a sole proprietorship or general partnership for simplicity, accepting that you carry personal liability for business debts. Your entity determines whether you file with the DOS or the county clerk.

Step 2: Is Your Business Name Available in New York?

Search the free DOS Corporation and Business Entity Database before filing. The same public inquiry tool verifies existing entities, showing status, formation date, and entity type. Reserving a name is optional, costs $20, and holds the name for 60 days, per the DOS fee schedule.

The database confirms whether a name is already taken, but it does not guarantee acceptability. Read our New York business entity search guide for a walkthrough, and check availability fast with the Commenda company name checker.

Step 3: Do You Need a Registered Agent in New York?

No. New York automatically designates the Secretary of State as the statutory agent for service of process for every LLC and corporation. You supply a forwarding address, and the state forwards legal documents to it. This differs from most states, where naming a private agent is mandatory.

A commercial registered agent is optional in New York. Many businesses still hire one for privacy and reliable mail handling, especially non-residents who need a local address.

Step 4: File Your Formation Documents With the NY Department of State

LLCs file Articles of Organization for $200. Corporations file a Certificate of Incorporation for $125. You can file online, by mail, or expedited. Expedited processing costs $25 for 24-hour, $75 for same-day, and $150 for 2-hour turnaround, per the DOS fee schedule. The DOS issues a filing receipt showing your official formation date.

Step 5: File a Certificate of Assumed Name With the County Clerk (Sole Props and Partnerships)

Sole proprietors and general partnerships do not file with the DOS. They file a Business Certificate (assumed name) with the county clerk where the business operates. LLCs and corporations using a DBA file with the state for $25 plus county fees. New York City county fees for a Business Certificate are below.

NYC county (borough)FeeSource
Bronx$100NYC311
Kings (Brooklyn)$120NYC311
New York (Manhattan)$100nycourts.gov
Queens$100NYC311
Richmond (Staten Island)$120NYC311
Certified copy$10 eachNYC311

Fees vary by county outside New York City. Confirm the amount with your local county clerk before filing.

Step 6: What Is the New York LLC Publication Requirement?

New LLCs must publish a formation notice in two newspapers, one daily and one weekly, designated by the county clerk of the LLC’s office county. Publication runs six consecutive weeks and must begin within 120 days of formation under LLC Law §206. The LLC then files a Certificate of Publication with the DOS for $50.

Publication costs range from roughly $100 to $300 upstate to $1,000 to $2,000 or more in Manhattan, driven by newspaper rates. Missing the deadline suspends the LLC’s authority to do business in New York. It does not dissolve the entity, and the LLC can cure the lapse by publishing late.

Step 7: How Do You Get an EIN?

Apply free for an Employer Identification Number (EIN) at irs.gov. The online tool issues the EIN instantly for applicants with a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). Non-residents without either apply by fax or mail using Form SS-4, which takes longer (see the non-resident section below).

Step 8: Register for Sales Tax With a Certificate of Authority

Businesses selling taxable goods or services register with the NY Department of Taxation and Finance for a Certificate of Authority at least 20 days before their first sale. Registration is free through NY Business Express. Combined state and local sales tax rates run roughly 7% to 8.875%, with New York City (NYC) at 8.875%, per tax.ny.gov.

New York treats prewritten software as tangible personal property, so software sales can be taxable and count toward the state’s economic nexus threshold. Check current rates with the Commenda sales tax calculator.

Step 9: Apply for Licenses and Permits

Registration is not licensing. After forming your entity, check NY Business Express and your county for industry-specific licenses. Food service, construction, healthcare, and professional services commonly require one or more permits before you can legally operate. Not every business needs a license.

Step 10: Open a Business Bank Account

Open a dedicated business bank account using your EIN and DOS filing receipt. This separates personal and business finances and protects the liability shield your entity provides.

How Long Does It Take to Register a Business in New York?

Standard online DOS filings process in roughly 7 business days. Full compliance, including the LLC publication requirement, takes 2 to 8 weeks. The business can operate while publication runs. Expedited service compresses the DOS filing to hours.

MilestoneTimelineCostSource
Online DOS filing (standard)~7 business daysIncludeddos.ny.gov
Mail filingSeveral weeksIncludeddos.ny.gov
24-hour expedited1 business day$25dos.ny.gov fee schedule
Same-day expeditedSame day (by noon)$75dos.ny.gov fee schedule
2-hour expedited2 hours (by 2:30 p.m.)$150dos.ny.gov fee schedule
EIN onlineInstantFreeirs.gov
LLC publication~6 weeks$50 + newspaper feesdos.ny.gov

What Is the New York Biennial Statement Filing?

LLCs and corporations file a Biennial Statement with the DOS every two years, in the anniversary month of formation, for $9 through the DOS e-Statement online system. The filing updates the address the state uses for service of process. License renewals and state tax payments are separate ongoing obligations that keep the business in good standing.

How Do Non-Residents Register an LLC in New York?

Yes, non-US residents can form a New York LLC or corporation. There is no citizenship or residency requirement to own or manage the entity. The friction points are practical, not legal. The main hurdles are the EIN, a New York forwarding address, and US banking.

Non-residents without an SSN or ITIN cannot use the online EIN tool. They apply by fax or mail with Form SS-4, which takes longer. They also need a New York address for service of process, commonly solved with a registered agent service. A business already formed in another state registers here as a foreign entity through an Application for Authority, which costs $250 per the DOS fee schedule.

Do You Need a Business License in New York?

Registration establishes the legal entity. A license authorizes specific activities, and not every business needs one. Forming an LLC or corporation with the DOS does not by itself grant permission to run a regulated activity like food service or healthcare. Confirm which permits apply to your industry through NY Business Express before you begin operating.

How Commenda Simplifies New York Business Registration

New York registration has more moving parts than most states: the DOS filing, the county clerk routing for sole proprietors, the publication requirement, and the biennial statement. Commenda’s incorporation service handles entity selection, DOS filing, the publication requirement, and biennial statement tracking, and supports multi-state and international registration through entity management. Every filing is tracked, and every deadline is handled.

Keep your ongoing obligations visible with the Commenda compliance calendar, which auto-generates state deadlines once your entity details are entered. Book a demo to get your New York entity filed and your publication deadline tracked.

About the author

Logan Jackonis

Logan Jackonis

Head of Services & Operations, Commenda

Logan leads Commenda’s Services and Operations team, helping controllers, heads of tax, and finance leaders navigate international expansion. He built a global expert network across 70 countries and previously worked in management consulting across the Middle East and Southeast Asia.

Disclaimer: Commenda and its affiliates do not provide tax, accounting, or legal advice. This material has been prepared for informational purposes only, and is not intended to provide or be relied on for tax, accounting, or legal advice. You should consult your own tax, accounting, and legal advisors before engaging in any related activities or transactions.

Subscribe to our newsletter today

Tax rules change every month. Get the updates that matter for your cross-border business, straight to your inbox.

Frequently asked questions

Real questions from the finance and tax teams we work with.

From the field

Trusted by businesses across the globe

TRX
TRX
The platform works exactly the way I need it to. I have one team member who manages all of our exemption certificates, and that functionality has been particularly efficient for us. It allows him to handle everything seamlessly, making the handoff significantly easier.
Matt Preston, CPA

VP of Finance, TRX

Read the full story

Ready to get started?

Talk to our team about your tax and compliance setup. We reply within one business day.

Entity Management

Track filings, licenses, and corporate records for every entity you own. One dashboard for global compliance.

Explore the product