Who should form an LLC in New Hampshire?
Anyone who lives in New Hampshire or runs their business from there. If you form in another state but operate in New Hampshire, you will usually have to register there as a foreign LLC anyway, paying both states' fees. See home state or another state.
How do you form an LLC in New Hampshire, step by step?
Choose and check the name
Search the state's business records and include "LLC", "L.L.C." or "Limited Liability Company" in the name.
Appoint a registered agent
A person or company with a physical street address in New Hampshire. See what a registered agent is.
File the Certificate of Formation
Online through the Secretary of State's QuickStart portal for $102, or by mail for $100, using Form LLC-1.
Get an EIN and sign an operating agreement
The EIN is free from the IRS. See LLC operating agreement.
Register for state taxes
Sales tax and payroll as needed. Then note the first yearly filing date.
What does New Hampshire require every year?
An annual report each year, $100 plus a small online fee, due by April 1, starting the year after formation. A report filed after April 1 carries a $50 late fee, and an LLC that keeps missing reports can be administratively dissolved.
For deadlines, fees and late penalties in detail, see New Hampshire LLC yearly filings.
Which New Hampshire business taxes apply?
| Tax | Rate | Return required when |
|---|---|---|
| Business profits tax | 7.5% of taxable profits | Gross business income is over $109,000 |
| Business enterprise tax | 0.55% of the enterprise value base | Gross receipts or the tax base are over $298,000 |
The enterprise tax paid is credited against the profits tax. These taxes apply to LLCs, including single-member LLCs, once they pass the thresholds, which are adjusted over time. See how states tax LLCs.
What do the first two years cost?
| Item | Cost |
|---|---|
| Certificate of Formation | $102 online |
| First annual report, by April 1 the following year | $100 |
Should you file it yourself or use a formation service?
Filing yourself costs only the state fee, and the New Hampshire filing is short enough for most owners to complete. A formation service saves time, can act as your registered agent and may send reminders for yearly filings, but compare total yearly costs: low headline prices are often paired with paid add-ons such as expedited filing, operating agreements or EIN applications, which you can do yourself free. Whichever you choose, keep the approved filing, the EIN letter and your operating agreement together. See how much an LLC costs.
Can a non-resident form an LLC in New Hampshire?
Yes. New Hampshire has no residency or citizenship requirement for an LLC's members or managers. You need a registered agent with a New Hampshire street address and an EIN; a foreign owner without a Social Security number applies for the EIN on Form SS-4. A single-member LLC owned by a foreign person files Form 5472 with a pro forma Form 1120 every year, even with no US income. See can a non-resident own a US LLC and annual filings for foreign-owned LLCs.
What happens if you miss a required report?
The state usually charges a late fee and marks the LLC as not in good standing, which can block a certificate of good standing, a bank account or a loan. If the filing stays overdue, the state can administratively dissolve the LLC, ending its liability protection and its claim to the name. Reinstatement means filing every missing report and paying the fees owed, so put the dates in your calendar. See reinstating a dissolved LLC.
Which New Hampshire taxes apply to an LLC?
New Hampshire does not tax wages or most personal income, and has no general sales tax, though it has a meals and rooms tax. Businesses above the thresholds file business profits and business enterprise tax returns with the Department of Revenue Administration.
Federally, a New Hampshire LLC is taxed like any other LLC. See how LLCs are taxed. For a side-by-side view of state costs, see how much an LLC costs.
Want your New Hampshire LLC formed?
We file your Certificate of Formation, arrange the registered agent and EIN, and keep track of every New Hampshire deadline for you.
Questions people ask
How much does it cost to form an LLC in New Hampshire?
$100 by mail or $102 online.
When is the New Hampshire annual report due?
By April 1 each year, starting the year after formation, for $100.
Does New Hampshire tax LLCs?
Yes, through the business profits and business enterprise taxes once income or receipts pass set thresholds.
Does New Hampshire have a sales tax?
No general sales tax.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- New Hampshire Secretary of State: Corporation division
- New Hampshire Department of Revenue Administration: Business taxes
- IRS: Get an employer identification number
- IRS: Employer identification number, including international applicants
Rules and fees change. If you are reading this long after October 1, 2026, confirm the figures with the source before you rely on them.
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This guide is general information. It is not tax or legal advice for your situation.