New York LLC or Delaware LLC?
If you run your business in New York, here's what each route costs in state fees.
The short answer
For a business that operates in New York, forming in Delaware costs about $2,160 more over five years in state fees alone — before paying for a registered agent in Delaware.
Form in New York
New York
Articles of Organization (DOS-1336)$200
Newspaper publication requirement$900
Biennial Statement$9 / 2 yrs
LLC annual filing fee (Form IT-204-LL)$25 / yr
Year one$1,125
Each year after$29.50
5-year total$1,243
Form in Delaware, register in New York
Delaware
Certificate of Formation$110
Annual LLC tax payment (no separate report)$0
LLC annual tax$400 / yr
New York (foreign registration)
Application for Authority (Foreign LLC)$250
Newspaper publication requirement$900
Biennial Statement$9 / 2 yrs
LLC annual filing fee (Form IT-204-LL)$25 / yr
Year one$1,685
Each year after$429.50
5-year total$3,403
What the fees don't show
- Forming in Delaware while operating in New York means two sets of reports and two sets of deadlines, adding about $400 a year.
- You need a registered agent with a street address in Delaware. If you don't have one there, that's a paid service every year.
- Out-of-state formation makes the most sense when you raise outside investment, operate in many states, or have a specific legal reason — not as a default.
State fees only, from each state's official fee pages. Not legal or tax advice.