What does a New Hampshire LLC have to file each year?
| Filing | Filed with | Cost | Due |
|---|---|---|---|
| Annual report | New Hampshire Secretary of State | $100 | April 1 |
| Business profits tax, if gross income over $109,000 | Department of Revenue Administration | 7.5% of taxable profits | 15th day of the 4th month |
| Business enterprise tax, if receipts or base over $298,000 | Department of Revenue Administration | 0.55% of the base | Filed with the profits tax |
For forming the LLC in the first place, see how to form an LLC in New Hampshire.
When is it due?
Between January 1 and April 1 each year, starting in the calendar year after formation: an LLC formed at any time in 2026 files its first report by April 1, 2027. The date is the same for every LLC. Reports can be filed online through QuickStart or on paper.
How much does it cost?
$100, or $102 online through QuickStart. A report filed after April 1 adds a $50 late fee, set by state law. During the filing period, the fee for a separate change of registered agent form is waived if you make the change with the report.
How do you file it?
Log in to QuickStart
The Secretary of State's online business portal.
Find the LLC
By name or business ID.
Confirm or update details
Principal office, registered agent and managers or members.
Pay $102 online by April 1
And keep the confirmation.
What information do you need?
The annual report usually confirms or updates the LLC's principal office and mailing addresses, its registered agent and registered office, the names and addresses of its members or managers, and an email address for state notices. Have the LLC's New Hampshire entity or file number ready; it appears on the formation approval and in the state's business search. Changing the LLC's name or management structure needs a separate amendment, not the report.
What happens if you file late or not at all?
A late report adds a $50 late fee and leaves the LLC not in good standing until filed. The Secretary of State can administratively dissolve an LLC only after it misses its report or fees for two consecutive years, each more than 60 days overdue.
How do you restore a dissolved LLC?
A dissolved New Hampshire LLC can be reinstated within three years for $135, with every overdue report and late fee; after three years, late reinstatement costs $500. If more than 120 days have passed since the dissolution notice, a certificate from the Department of Revenue Administration may also be needed. Reinstatement relates back to the dissolution date. See reinstating a dissolved LLC.
What else does a New Hampshire LLC pay each year?
New Hampshire has no general sales tax and does not tax wages. Once gross business income exceeds $109,000, LLCs file the business profits tax; once gross receipts or the enterprise value base exceed $298,000, they also file the business enterprise tax, credited against the profits tax. Employers file unemployment contributions.
What does a typical year look like?
| When | What to do |
|---|---|
| January 1 | Annual report window opens |
| April 1 | Annual report due, $100 |
| After April 1 | Late reports add a $50 fee |
| April 15 | Business profits and enterprise tax returns, calendar-year LLCs over the thresholds |
| Any time | Update the registered agent when it changes |
Is anything different for foreign owners?
No. A New Hampshire LLC owned by someone outside the US files the same annual report in the same way, usually online with a card. Make sure the registered agent forwards state notices promptly, since that is where reminders and penalty notices go. Separately, a single-member LLC owned by a foreign person must file Form 5472 with a pro forma Form 1120 with the IRS every year; that federal filing is unrelated to the state report and carries a $25,000 penalty if missed. See annual filings for foreign-owned LLCs.
How do you avoid missing it?
Put the due date in a calendar with a reminder a month ahead, keep the email address on the state's records current, and file as soon as the filing window opens. Registered agent services usually send reminders too. Be wary of official-looking letters from private companies offering to file for a much higher fee: genuine notices come from the New Hampshire Secretary of State, and you can always file directly. See business tax deadlines.
Want your New Hampshire filings handled?
We track your New Hampshire deadlines, file the annual report and any state tax returns on time, and keep your LLC in good standing.
Questions people ask
When is the New Hampshire LLC annual report due?
Between January 1 and April 1 each year.
How much is the New Hampshire annual report?
$100, or $102 online.
What is the New Hampshire late fee?
$50 for reports filed after April 1.
How much does it cost to reinstate a New Hampshire LLC?
$135 within three years, plus overdue reports and late fees; $500 after three years.
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 RSA 304-C:191: LLC fees
- New Hampshire Department of Revenue Administration
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.
Related guides
More in State annual filings
This guide is general information. It is not tax or legal advice for your situation.