Louisiana charges $100 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, Louisiana runs about $100 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). Louisiana does not. For pass-through LLCs that would otherwise owe nothing at the state level, that minimum is the deciding line.

On speed, New York typically clears standard online filings faster than Louisiana. 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.

Formation filing fee
Louisiana $100
New York $200
Louisiana saves $100
Year 1 total estimate
Louisiana $230
New York $330
Louisiana saves $100
Ongoing per year
Louisiana $130
New York $130
Tied
3-year total
Louisiana $490
New York $590
Louisiana saves $100

Key differences at a glance

  • Louisiana costs $100 less to form ($100 vs $200).
  • New York imposes an entity-level franchise or LLC tax that applies to pass-through LLCs. Louisiana 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 Louisiana

  • No entity-level franchise or LLC tax
  • No publication requirement
  • Operating agreement not statutorily required

Both states

  • Online filing
  • Paid expedited tier

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.

Louisiana New York
Year 1
$230
$330
Year 2
$360
$460
Year 3
$490
$590

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 Louisiana, business operates there
No foreign LLC registration needed. You pay Louisiana fees only.
$230 $130 $490
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 Louisiana with operations elsewhere
You pay Louisiana's fees plus a typical home-state foreign LLC registration of about $200 per year.
$430 $330 $1,090
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

Louisiana vs New York: full comparison

Dimension Louisiana New York
Online filing
Can you file the formation document online?
Yes Yes
Online approval time
Standard, non-expedited
5 business days 3 business days
Expedited option
Paid fast-track filing
$30 $25
Annual report
Required in addition to tax
Required, $30 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
$150 $250
State sales tax
General statewide rate
5.0% 4.0%

Taxes in Louisiana 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.

Louisiana tax

No entity-level franchise tax on LLCs. State income tax applies to member-level pass-through income. Corporate rate 5.5%.

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.

Louisiana

Annual report $30, due on your anniversary month. Registered agent required in Louisiana.

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.

Louisiana

  1. Check business-name availability on the Louisiana entity search.
  2. Appoint a registered agent with a physical Louisiana street address.
  3. File Articles of Organization (Form 365) for $100.
  4. Wait for approval. Online typically 5 business days. Paid expedite from $30.
  5. Adopt an operating agreement (recommended, not required by Louisiana statute).
  6. Apply for a federal EIN (free from the IRS).
  7. Open a business bank account to separate personal and business finances.
  8. File your first annual report and pay $30 when it comes due.

New York

  1. Prepare a publication-ready notice (required in New York).
  2. Check business-name availability on the New York entity search.
  3. Appoint a registered agent with a physical New York street address.
  4. File Articles of Organization (DOS-1336) for $200.
  5. Wait for approval. Online typically 3 business days. Paid expedite from $25.
  6. Adopt a written operating agreement (statutorily required in New York).
  7. Apply for a federal EIN (free from the IRS).
  8. Open a business bank account to separate personal and business finances.
  9. 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 Louisiana 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 Louisiana 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

Louisiana Secretary of State, Commercial Division

Website
www.sos.la.gov/Pages/default.aspx
Phone
(225) 925-4704
Mail
Commercial Division, Louisiana Secretary of State, P.O. Box 94125, Baton Rouge, LA 70804-9125
Office
8585 Archives Ave., Baton Rouge, LA 70809
Hours
8:00 AM to 4:30 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
Mail
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

Louisiana Department of Revenue

Website
revenue.louisiana.gov
Phone
(855) 307-3893
Mail
617 North Third Street, Baton Rouge, LA 70802
Hours
8:00 AM to 4:30 PM Central, Monday to Friday

New York State Department of Taxation and Finance

Website
www.tax.ny.gov
Phone
(518) 457-5181
Mail
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 Louisiana or New York?

    Louisiana is cheaper at formation ($100) than New York ($200). Ongoing costs are also different: $130 vs $130 per year. Total over three years: $490 vs $590.

  • Can I form an LLC in Louisiana 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 Louisiana 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 Louisiana vs New York?

    Louisiana online: 5 business days; New York online: 3 business days. Louisiana offers paid expedite from $30. New York offers paid expedite from $25.

  • Which state has lower taxes for an LLC, Louisiana or New York?

    Louisiana: 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. Louisiana 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 Louisiana 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. Louisiana has no publication requirement.

  • Do I need a written operating agreement in Louisiana or New York?

    New York requires LLCs to adopt a written operating agreement by statute. Louisiana 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 Louisiana 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 Louisiana and New York comparisons

Sources

  • Filing fee: www.sos.la.gov/BusinessServices/FileBusinessDocuments/GetFormsandFeeSc… · verified April 21, 2026
    Louisiana Secretary of State Get Forms and Fee Schedule page: Articles of Organization for Domestic LLC (Form 365) filing fee is $100. The Articles must be accompanied by an Initial Report (Form 973). Form must be notarized per La. R.S. 12:1301. Credit card payments carry an additional $5 statutory convenience fee.
  • Expedited filing: www.sos.la.gov/BusinessServices/FileBusinessDocuments/Pages/default.as… · verified April 21, 2026
    Louisiana Secretary of State expedited service: Expedite $30 (24-hour processing) or Priority Expedite $50 (2-4 hour processing). Fees are in addition to the $100 filing fee. We report the cheaper Expedite tier ($30, 24 hours) as the default expedited option.
  • Annual report fee: www.sos.la.gov/BusinessServices/FileBusinessDocuments/GetFormsandFeeSc… · verified April 21, 2026
    Louisiana Secretary of State fee schedule: Domestic Limited Liability Company Annual Reports fee is $30. Due annually on the LLC's anniversary date. Credit card payments subject to a $5 convenience fee.
  • Franchise tax: revenue.louisiana.gov/tax-education-and-faqs/faqs/corporation-income-f… · verified April 21, 2026
    Louisiana Department of Revenue FAQ confirms default-classified LLCs are not subject to Louisiana corporation franchise tax. Per Act 12 of the 2016 First Extraordinary Session and La. R.S. 47:601, franchise tax applies to LLCs only if the LLC is taxed as a C-corporation federally and is not eligible to make an S election. A default partnership-taxed LLC or single-member disregarded LLC owes no franchise tax. Louisiana Act 11 of the 2024 Third Extraordinary Session further repealed corporation franchise tax entirely for periods beginning on or after January 1, 2026.
  • Operating agreement requirement: legis.la.gov/legis/Law.aspx?d=108568 · verified April 21, 2026
    Louisiana Revised Statutes Title 12, Chapter 22 (Limited Liability Company Law), including La. R.S. 12:1301 and 12:1319, permits but does not require a written operating agreement. Recorded as not required.
  • Foreign LLC registration fee: www.sos.la.gov/BusinessServices/FileBusinessDocuments/GetFormsandFeeSc… · verified April 21, 2026
    Louisiana Secretary of State fee schedule: Application of Foreign Limited Liability Company (Form 972) filing fee is $150. Credit card payments subject to $5 convenience fee.
  • Publication requirement: legis.la.gov/legis/Law.aspx?d=108568 · verified April 21, 2026
    Louisiana LLC statute (La. R.S. 12:1301 et seq.) contains no newspaper publication requirement for LLC formation. The Articles of Organization must be notarized but not published.
  • Business name search: coraweb.sos.la.gov/commercialsearch/commercialsearch.aspx · verified April 21, 2026
    Louisiana Commercial Division business filings search (CORA). Name reservations are filed separately for a $25 fee per Form 398.
  • Sales tax rate: revenue.louisiana.gov/tax-education-and-faqs/faqs/sales-tax/what-is-th… · verified April 21, 2026
    Louisiana Department of Revenue FAQ 'What is the sales tax rate in Louisiana?' confirms the statewide sales and use tax rate is 5.00% as of January 1, 2025 (increased from 4.45% prior, under Act 11 of 2024 Third Extraordinary Session). Local parish and municipal sales taxes stack on top.
  • Corporate income tax rate: revenue.louisiana.gov/businesses/business-taxes/coporate-income-franch… · verified April 21, 2026
    Louisiana corporation income tax historically had graduated rates topping at 7.5% for periods beginning on or after January 1, 2022 (3.5% / 5.5% / 7.5%). Louisiana Act 11 of the 2024 Third Extraordinary Session replaced the graduated rates with a flat 5.5% corporate income tax effective for tax years beginning on or after January 1, 2025. Reported here as the current top/flat rate of 5.5%.
  • 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.