New York · Corporation
How to Start a Corporation in New York
New York keeps the state filing light and spaces the paperwork out. One document creates the corporation, and the state checks in only every other year.
See the stepsShort answer
File a Certificate of Incorporation (form DOS-1239-f) with the New York Department of State for $125. At checkout that is $130 for New York plus $123.75 for our formation, $253.75 before card processing. After that, New York asks for a $9 Biennial Statement every two years instead of an annual report, and your corporation owes Article 9-A franchise tax, which has a fixed dollar minimum that starts at $25.
Last checked .How do I incorporate in New York, step by step?
New York wants a Biennial Statement every two years, not an annual report.
Choose and check the name
Ask the Department of State for a written name search. You can also reserve the name and attach the Certificate of Reservation to your filing. See the New York name search guide.
Name a registered agent
Every corporation needs one in the state (the rule). Ours is $74.25 a year.
File certificate of incorporation
File the Certificate of Incorporation (DOS-1239-f) with New York. The fee at our checkout is $130. Details are below.
Adopt bylaws
Bylaws are the board's rules: how directors are elected, how meetings run and how officers are chosen. Every corporation we form includes them.
Name directors, officers and issue shares
Hold an organizational meeting, record it in minutes, and issue stock to the owners.
Get an EIN
The EIN is the corporation's federal tax ID. The IRS issues it free at irs.gov.
Register for state taxes
Register with New York State Department of Taxation and Finance: creates a corporation tax account for every newly formed corporation; you call to give them your federal ID number. 7
File the annual report
Put the first deadline on your calendar before you file anything else. See the New York annual report page and the filings below.
How much does it cost to incorporate in New York?
| Item | Cost | When |
|---|---|---|
| State fees (what our checkout charges) | $130 | At filing |
| Our formation, bylaws included | $123.75 | At filing |
| Total for the filing | $253.75 | Before card processing |
| With our registered agent for a year (Formation + Registered Agent) | $308.20 | At filing |
| With the Day-One Bundle | $352 | At filing |
| Biennial Statement (every two years) | $9 4 | every two years |
| New York Article 9-A franchise tax, minimum (each year) | $25 5 | calendar-year filers: April 15 |
| Registered agent after the first year | $74.25 a year | Optional |
Card processing is added at checkout and shown before you pay. State fees: the state's published fee for the Certificate of Incorporation (DOS-1239-f) is $125; our checkout charges $130 on the state side, and the state's fee schedule does not itemize the other $5. You see it before you pay.
New York at a glance
| Question | New York |
|---|---|
| Formation filing and state fee | Certificate of Incorporation (DOS-1239-f), $125 1 |
| Expedited filing | 24-hour $25, same day $75, 2-hour $150 2 |
| Registered agent | The New York Secretary of State serves as statutory agent for service of process on the corporation 3 |
| Annual report | Biennial Statement, $9, due every two years (every two years) 4 |
| Franchise or minimum tax | New York Article 9-A franchise tax: The tax is the highest of business income, business capital or the fixed dollar minimum, which is set by New York receipts, due calendar-year filers: April 15 5 |
| Corporate income tax | 6.5% flat, minimum $25 6 |
Do I need a registered agent in New York?
In New York the Secretary of State serves as statutory agent for corporations against whom process may be served. 3 You can be your own agent if you have a street address in the state and are there in business hours, but the address goes on the public record. Ours, through our partner Registered Agents Inc, is $74.25 a year, or $178.20 with the formation. New York registered agent rules.
What goes in the New York certificate of incorporation?
File the Certificate of Incorporation, form DOS-1239-f, with the Department of State, online or on paper. The Secretary of State serves as statutory agent for corporations.
The Department of State adds $25 for 24-hour processing, $75 for same-day processing or $150 for 2-hour processing, paid by a separate check. 2
Which annual reports and franchise taxes will a New York corporation owe?
The tax department mails a temporary TF number. File the Biennial Statement every two years. Article 9-A franchise tax has a fixed minimum starting at $25.
- A New York business corporation files a Biennial Statement every two years, and the filing fee is $9. 4
- A New York C corporation pays Article 9-A franchise tax with a fixed dollar minimum that starts at $25 when its New York receipts are $100,000 or less. 5
- New York taxes a C corporation's business income at 6.5% (7.25% when the business income base is more than $5,000,000), and the tax can never be less than a fixed dollar minimum that starts at $25 and climbs with New York receipts. 6
How do I start an S corp in New York?
A corporation is a C corporation unless it elects otherwise. An S corp is a tax election, not another kind of entity. The order is plain: form the corporation, get the EIN, then file IRS Form 2553 within 2 months and 15 days after start of the tax year the election takes effect (or any time in the prior tax year) 9. New York does not follow the federal S election automatically; shareholders must file Form CT-6 to be treated as a New York S corporation for state purposes. 8
We file Form 2553 for $165. Run your own numbers in the calculator or read New York: S corp or C corp.
Should I form a corporation or an LLC in New York?
Shares, a board and officers. The usual choice when you plan to raise money from investors or issue stock options.
Fewer formalities and flexible ownership. Often the simpler choice for one owner or a small team.
Compare the two: How to start an LLC in New York.
Raising venture money? Investors usually ask for a Delaware C corporation, which you then register in New York as a foreign corporation. See how to start a corporation in Delaware.
What do I do after filing in New York?
- Adopt the bylaws and hold the first board meeting; write minutes.
- Issue stock to the owners and keep a stock ledger.
- Get the EIN, open a business bank account and keep money separate.
Form your New York corporation
We file it for $123.75 plus the state fee ($130), with bylaws included. Add the registered agent for $178.20 in all, or take the Day-One Bundle at $222.
Common questions
How much does it cost to incorporate in New York?
$125 for the Certificate of Incorporation. Expedited handling costs extra, paid by separate check.
Does a New York corporation file an annual report?
No. It files a Biennial Statement every two years for $9.
Does New York tax a new corporation right away?
Franchise tax applies, with a $25 minimum at $100,000 or less in New York receipts.
Who is the agent for service of process in New York?
The Secretary of State.
Sources 9 links, checked Nov 7, 2026
- New York charges $125 to file a Certificate of Incorporation (form DOS-1239-f) with the Department of State, online or on paper. businessexpress.ny.gov, checked Nov 7, 2026
- The Department of State adds $25 for 24-hour processing, $75 for same-day processing or $150 for 2-hour processing, paid by a separate check. businessexpress.ny.gov, checked Nov 7, 2026
- In New York the Secretary of State serves as statutory agent for corporations against whom process may be served. businessexpress.ny.gov, checked Nov 7, 2026
- A New York business corporation files a Biennial Statement every two years, and the filing fee is $9. businessexpress.ny.gov, checked Nov 7, 2026
- A New York C corporation pays Article 9-A franchise tax with a fixed dollar minimum that starts at $25 when its New York receipts are $100,000 or less. tax.ny.gov, checked Nov 7, 2026
- New York taxes a C corporation's business income at 6.5% (7.25% when the business income base is more than $5,000,000), and the tax can never be less than a fixed dollar minimum that starts at $25 and climbs with New York receipts. tax.ny.gov, checked Nov 6, 2026
- The Department of Taxation and Finance creates a corporation tax account for each newly formed New York corporation and mails a temporary TF number. businessexpress.ny.gov, checked Nov 7, 2026
- New York does not follow the federal S election automatically; shareholders must file Form CT-6 to be treated as a New York S corporation for state purposes. tax.ny.gov, checked Nov 6, 2026
- IRS: Form 2553 instructions irs.gov, checked Nov 6, 2026
Last verified Nov 7, 2026.
This page explains the rules; it is not legal or tax advice.