New York: $25–$200,000 a year, minimum

What the minimum covers — and doesn't

$25–$200,000 keeps the entity alive (fixed dollar minimum scales with ny receipts; 6.5% base (7.25% over $5m); mta metro). It never includes registered-agent fees ($50–$300), foreign qualifications you trigger elsewhere, or income taxes on profit. Model multi-state totals in the tri-state matrix before choosing a domicile.

Getting started

Formation: $200 Articles of Organization for an LLC, plus the publication requirement; $125 for a corporation. That one-time cost comes before the first annual payment, which is due April 15 (CT-3).

What else to know about New York

• Corporations pay the higher of 6.5% of NY business income or the fixed dollar minimum, which scales with New York receipts.
• S-corps pay only the fixed dollar minimum ($25–$4,500) on Form CT-3-S by March 15.
• New York City adds its own corporate and unincorporated business taxes, and the MTA district adds a surcharge.

Step-by-step rules and worked examples: New York Article 9-A. Compare against other states in the tri-state matrix.