Kansas vs New York LLC: fees, taxes, and which to pick
Data last updated: Apr 21, 2026Kansas charges $85 to form an LLC; New York charges $200. Day-one sticker price is only part of the story, since most of the real cost comes from the annual obligations that stack up each year you keep the LLC open.
Over a rolling three-year window, Kansas runs about $70 less in total state fees than New York. Whether that gap matters depends on whether you actually operate in one of these states or are weighing a non-resident filing.
New York imposes an entity-level annual tax on every LLC ($25 minimum). Kansas does not. For pass-through LLCs that would otherwise owe nothing at the state level, that minimum is the deciding line.
On speed, Kansas typically clears standard online filings faster than New York. Both states offer expedited tiers at an additional cost for filers on tight timelines.
For most small operators the choice is not really between these two states at all. It is between forming where the business actually operates and trying to route through a non-resident filing. The data below shows what each option actually costs.
Key differences at a glance
- Kansas costs $115 less to form ($85 vs $200).
- New York is $15 per year cheaper to maintain ($130 vs $145).
- New York imposes an entity-level franchise or LLC tax that applies to pass-through LLCs. Kansas does not.
- New York requires newly formed LLCs to publish a formation notice in local newspapers; this can add $50 to $1,800 depending on county.
- New York requires LLCs to adopt a written operating agreement by statute. The other state treats it as recommended rather than required.
Where each state fits
For most filers, forming in the state you actually operate from is the right call. The side-by-side below shows where the two states meaningfully diverge.
What each state offers that the other does not
Only Kansas
- No entity-level franchise or LLC tax
- No publication requirement
- Operating agreement not statutorily required
Only New York
- Paid expedited tier
Both states
- Online filing
Three-year cost, side by side
Rough estimate of the state-facing cost to form and keep an LLC through three years. Both totals include a $100 per year registered-agent estimate.
Running total includes the one-time filing fee and annual ongoing costs (report fee or franchise tax plus a $100/year registered agent estimate).
What it costs under your specific situation
The table below runs the same LLC through four common scenarios. "Non-resident" rows assume a typical home-state foreign LLC registration adds about $200 per year of stacked cost; the real number depends on which state you live in and ranges from $50 to over $800 depending on jurisdiction.
| Scenario | Year 1 | Each year after | 3-year total |
|---|---|---|---|
| You live in Kansas, business operates there No foreign LLC registration needed. You pay Kansas fees only. | $230 | $145 | $520 |
| You live in New York, business operates there No foreign LLC registration needed. You pay New York fees only. | $330 | $130 | $590 |
| Non-resident forming in Kansas with operations elsewhere You pay Kansas's fees plus a typical home-state foreign LLC registration of about $200 per year. | $430 | $345 | $1,120 |
| Non-resident forming in New York with operations elsewhere You pay New York's fees plus a typical home-state foreign LLC registration of about $200 per year. | $530 | $330 | $1,190 |
Kansas vs New York: full comparison
| Dimension | Kansas | New York |
|---|---|---|
| Online filing Can you file the formation document online? | Yes | Yes |
| Online approval time Standard, non-expedited | 1 business day | 3 business days |
| Expedited option Paid fast-track filing | Not offered | $25 |
| Annual report Required in addition to tax | Required, $90 | Required, $9 |
| State-imposed annual tax Franchise, privilege, or LLC tax minimum | None | $25 minimum |
| State income tax On pass-through LLC income at member level | Yes | Yes |
| Publication requirement Newspaper publication after formation | No | Required |
| Operating agreement Required by state statute | Recommended, not required | Required by statute |
| Foreign LLC fee Cost to register as a foreign LLC in this state | $115 | $250 |
| State sales tax General statewide rate | 6.5% | 4.0% |
Taxes in Kansas and New York
How each state handles entity-level tax on LLCs. Pass-through classification means member-level income tax also applies at each member's residence state.
Kansas tax
No entity-level franchise tax on LLCs. State income tax applies to member-level pass-through income. Corporate rate 6.5%.
New York tax
$25 minimum annual tax (gross-receipts-tiered basis). State income tax applies to member-level pass-through income. Corporate rate 7.3%.
Ongoing compliance
The recurring filings each state requires after formation.
Kansas
Annual report $90, due 04/15 each year. Registered agent required in Kansas.
New York
Annual report $9, due on your anniversary month. Registered agent required in New York.
Formation process, side by side
What actually happens from the moment you start filing to the moment you're in good standing. Use this as a checklist.
Kansas
- Check business-name availability on the Kansas entity search.
- Appoint a registered agent with a physical Kansas street address.
- File Articles of Organization, Domestic Kansas Limited Liability Company (Form DL) for $85.
- Wait for approval. Online typically 1 business days. No paid expedite offered.
- Adopt an operating agreement (recommended, not required by Kansas statute).
- Apply for a federal EIN (free from the IRS).
- Open a business bank account to separate personal and business finances.
- File your first annual report and pay $90 when it comes due.
New York
- Prepare a publication-ready notice (required in New York).
- Check business-name availability on the New York entity search.
- Appoint a registered agent with a physical New York street address.
- File Articles of Organization (DOS-1336) for $200.
- Wait for approval. Online typically 3 business days. Paid expedite from $25.
- Adopt a written operating agreement (statutorily required in New York).
- Apply for a federal EIN (free from the IRS).
- Open a business bank account to separate personal and business finances.
- File your first annual report and pay $9 when it comes due.
Before you pick either state
A few things that apply no matter which state you choose. These trip up enough first-time filers that they're worth stating explicitly.
Registered agent is non-negotiable. Both Kansas and New York (and every other US state) require every LLC to designate a registered agent with a physical street address in the state of formation. You can serve as your own agent if you live in the state; otherwise a commercial agent runs $50 to $125 per year. Using your own home address makes it part of the public record.
Forming elsewhere does not escape your home state's tax. If you live and operate a business from your home state, forming the LLC in Kansas or New York does not avoid your home state's income tax. The moment you transact business at home, your home state requires a foreign LLC registration, and state tax liability follows your residence regardless of where the entity sits on paper.
EIN applications are free. The IRS issues Employer Identification Numbers directly at no cost. Any service charging you to "get your EIN" is reselling a free form submission. Single-member LLCs with no employees technically don't need one for federal tax, but nearly every bank requires an EIN to open a business account.
Operating agreement matters more than the state you pick. A well-drafted operating agreement governs member ownership, management, profit splits, buy-sell terms, and dissolution. Without one, your LLC runs on the state's default rules, which are rarely what you want. California, Maine, Missouri, and New York require a written one by statute; every other state treats it as strongly recommended.
Agency contacts
Kansas Secretary of State, Business Services Division
- Website
- sos.ks.gov
- Phone
- (785) 296-4564
- kssos@ks.gov
- Kansas Secretary of State, Docking State Office Building, 915 SW Harrison Street, Topeka, KS 66612
- Office
- Docking State Office Building, 915 SW Harrison Street, Topeka, KS 66612
- Hours
- 8:00 AM to 5:00 PM Central, Monday to Friday
New York Department of State - Division of Corporations, State Records and Uniform Commercial Code
- Website
- dos.ny.gov/division-corporations-state-records-and-uniform-commercial-code
- Phone
- (518) 473-2492
- Department of State, Division of Corporations, State Records, and Uniform Commercial Code, One Commerce Plaza, 99 Washington Avenue, Albany, NY 12231
- Office
- One Commerce Plaza, 99 Washington Avenue, 6th Floor, Albany, NY 12231
- Hours
- 9:00 AM to 4:30 PM Eastern, Monday to Friday
Kansas Department of Revenue
- Website
- www.ksrevenue.gov
- Phone
- (785) 368-8222
- Kansas Department of Revenue, Scott State Office Building, 120 SE 10th Avenue, Topeka, KS 66612-1103
- Office
- Scott State Office Building, 120 SE 10th Avenue, Topeka, KS 66612
- Hours
- 8:00 AM to 4:45 PM Central, Monday to Friday
New York State Department of Taxation and Finance
- Website
- www.tax.ny.gov
- Phone
- (518) 457-5181
- NYS Department of Taxation and Finance, W.A. Harriman Campus, Albany, NY 12227
- Office
- W.A. Harriman Campus, Albany, NY 12227
- Hours
- 8:30 AM to 4:30 PM Eastern, Monday to Friday
Frequently Asked Questions
-
Is it cheaper to form an LLC in Kansas or New York?
Kansas is cheaper at formation ($85) than New York ($200). Ongoing costs are also different: $145 vs $130 per year. Total over three years: $520 vs $590.
-
Can I form an LLC in Kansas if I live in New York?
Yes, but your New York business will almost certainly need to register as a foreign LLC in New York too, which means paying New York's foreign registration fee and any ongoing New York obligations on top of the Kansas ones. The "form elsewhere to save" math usually doesn't work for operating businesses; it only works when you have no physical operations tied to any specific state.
-
How long does it take to form an LLC in Kansas vs New York?
Kansas online: 1 business day; New York online: 3 business days. Kansas does not offer paid expedite. New York offers paid expedite from $25.
-
Which state has lower taxes for an LLC, Kansas or New York?
Kansas: state income tax applies to member-level pass-through income, no entity-level franchise or LLC tax. New York: state income tax applies to member-level pass-through income, plus a $25 minimum entity-level tax.
-
Do both states require a registered agent?
Yes. Every US state (and DC) requires every LLC to maintain a registered agent with a physical street address in the state. Kansas and New York both have this requirement. You can serve as your own agent if you live in the state; most out-of-state filers use a commercial agent for $50 to $125 per year.
-
Does Kansas or New York have a publication requirement?
New York does. New LLCs must publish a formation notice in approved newspapers, which can add $50 to $1,800 to your first-year cost depending on the county where the LLC is based. Kansas has no publication requirement.
-
Do I need a written operating agreement in Kansas or New York?
New York requires LLCs to adopt a written operating agreement by statute. Kansas treats it as strongly recommended rather than required. In practice, any LLC with more than one member, or any LLC planning to preserve its liability shield, should have a written agreement regardless of which state it's formed in.
-
Which state should I pick if I run an online business from home?
Form in the state you actually live in. Your home state's Department of Revenue treats your residence as nexus regardless of where the LLC is filed, which means you owe state income tax there anyway. Forming in Kansas or New York to escape your home state's tax doesn't work; it adds paperwork. The non-resident filings make sense when you genuinely operate nowhere in particular: international founders, purely passive holding entities, or real-estate LLCs owning property in other states.
Full state guides
More Kansas and New York comparisons
More Kansas vs ...
Sources
- Filing fee: sos.ks.gov/forms/business_services/DL.pdf · verified April 21, 2026
Kansas SOS Form DL Articles of Organization, Domestic Kansas LLC (Rev. 2/27/26). Fee schedule on the instruction page: Online Articles of Organization $85, Paper Articles of Organization $90. K.S.A. 17-7673 authorizes the fee. This is a reduction from the prior $160/$165 schedule. The 2024 Freenetlaw seed fee of $160 reflects the earlier rate and has been superseded. - Annual report fee: sos.ks.gov/forms/business_services/ILC.pdf · verified April 21, 2026
Kansas SOS Form ILC Information Report, Limited Liability Company or Series (Rev. 1/23/26). Online Information Report $90, Paper Information Report $110. K.S.A. 17-76,139. The Kansas SOS Information Reports page (sos.ks.gov/businesses/information-reports.html) confirms reports are now filed biennially (every two years) by April 15, with businesses matching the even/odd year of formation. - Corporate income tax rate: www.ksrevenue.gov/pdf/corpbook2024.pdf · verified April 21, 2026
Kansas Corporate Income Tax Instructions (K-120 booklet, 2024). K-120 Line 29 Normal tax is 3.5% of Kansas taxable income; Line 30 Surtax is 3% of Kansas taxable income in excess of $50,000. Combined top-bracket C-corp rate is 6.5% on income over $50,000. Applies to LLCs electing C-corp treatment. - Sales tax rate: www.ksrevenue.gov/bustaxtypessales.html · verified April 21, 2026
Kansas Department of Revenue Sales (Retailers) page: state retailers' sales tax is 6.5% under K.S.A. 79-3603 (effective July 1, 2015). Cities and counties may add local sales tax, pushing combined rates to 10%+ in some jurisdictions. - Foreign LLC registration fee: sos.ks.gov/forms/business_services/FA.pdf · verified April 21, 2026
Kansas SOS Form FA Application for Registration of a Foreign (non-Kansas) Business (Rev. 3/2/26). Filing fee $115 for all foreign business types including LLCs. Foreign registrations must be filed by paper per the Kansas SOS (sos.ks.gov/businesses/register-a-business.html notes that foreign entities cannot file online). K.S.A. 17-7931. - Business name search: www.sos.ks.gov/eforms/BusinessEntity/Search.aspx · verified April 21, 2026
Kansas SOS Business Entity Search. Name availability should also be checked at sos.ks.gov/eforms/BusinessEntity/NameAvailability.aspx before filing the Form DL. - Operating agreement requirement: www.ksrevisor.org/statutes/chapters/ch17/017_076_0110.html · verified April 21, 2026
Kansas Revised Limited Liability Company Act (K.S.A. 17-76,134) recognizes operating agreements but does not require them to be written or adopted. The statute defines operating agreement broadly to include oral or written agreements, and the act provides default rules when no agreement exists. Kansas is not a required-operating-agreement state. - Filing fee: dos.ny.gov/fee-schedules · verified April 21, 2026
NY DOS Division of Corporations fee schedule: domestic LLC Articles of Organization filing fee = $200. Professional service LLC same fee. - Expedited filing: dos.ny.gov/fee-schedules · verified April 21, 2026
Expedited surcharges on top of the filing fee: 24 hours = $25, same day = $75, 2 hours = $150. We report the cheapest 24-hour tier. Biennial Statements cannot be expedited. - Foreign LLC registration fee: dos.ny.gov/application-authority-foreign-limited-liability-companies · verified April 21, 2026
Foreign LLC Application for Authority filing fee = $250 (standard). Professional service foreign LLC = $200. Foreign LLCs are also subject to the publication requirement. - Operating agreement requirement: www.nysenate.gov/legislation/laws/LLC/417 · verified April 21, 2026
NY LLC Law Section 417(a): 'the members of a limited liability company shall adopt a written operating agreement.' Must be adopted before, at, or within 90 days after the filing of the Articles of Organization. The agreement is not filed with the state, but is statutorily required. - Publication requirement: www.nysenate.gov/legislation/laws/LLC/206 · verified April 21, 2026
NY LLC Law Section 206 requires publication of a notice of LLC formation in two newspapers for six consecutive weeks within 120 days of formation, followed by filing a Certificate of Publication ($50) with DOS. Failure to publish suspends the LLC's authority to carry on, conduct, or transact business in New York. Cost ranges are referenced via county clerk designations; representative estimate ~$1,200 mid-range. - Annual report fee: dos.ny.gov/biennial-statements-business-corporations-and-limited-liabi… · verified April 21, 2026
Biennial Statement fee = $9, mandated by NY LLC Law Section 301(e). Filed via the e-Statement Filing Service. Filing period is the calendar month of original Articles of Organization filing, every two years. - Franchise tax: www.tax.ny.gov/pit/efile/annual_filing_fee.htm · verified April 21, 2026
New York charges an annual LLC filing fee on Form IT-204-LL, tiered by NY source gross income: <=$100k = $25; $100,001-$250,000 = $50; $250,001-$500,000 = $175; $500,001-$1M = $500; $1M-$5M = $1,500; $5M-$25M = $3,000; over $25M = $4,500. Disregarded-entity single-member LLCs pay a flat $25. Recorded as gross-receipts-tiered franchise-style charge because it functions as a mandatory annual state charge on the LLC entity even when pass-through. - Corporate income tax rate: www.tax.ny.gov/bus/ct/def_art9a.htm · verified April 21, 2026
Article 9-A NY corporate franchise tax: base rate 6.5% for most corporations; 7.25% applies to business income over $5M (extended through 2026 under the 2021 state budget). LLCs are pass-through by default and do not owe Article 9-A unless they elect C-corp status federally. - Sales tax rate: www.tax.ny.gov/bus/st/stidx.htm · verified April 21, 2026
NY statewide sales and use tax rate is 4%. Local jurisdictions add additional rates; combined rates range from about 7% to 8.875% (NYC). We record the statewide rate only. - Business name search: apps.dos.ny.gov/publicInquiry/ · verified April 21, 2026
NY DOS Division of Corporations Public Inquiry entity search. Can lookup by entity name or DOS ID. - Online filing portal: dos.ny.gov/articles-organization-domestic-limited-liability-company-0 · verified April 21, 2026
Official DOS page for Articles of Organization for domestic LLCs. Links to online filing. Acknowledgement receipt emailed within minutes; processing typically completed in 2-3 business days. - Certificate of Formation name: dos.ny.gov/system/files/documents/2024/05/articles-of-organization.pdf… · verified April 21, 2026
Form DOS-1336, Articles of Organization for a Domestic Limited Liability Company, published by the NY DOS Division of Corporations.