Form an LLC in New Hampshire

What sets a New Hampshire LLC filing apart

The New Hampshire Certificate of Formation asks for four things and no more: the company name, the address of the registered office with the name and address of the registered agent, the nature of the primary business or the purpose of the company, and whether the company is to be managed by its members or by managers (RSA 304-C:31, II). Form LLC-1's instructions state that the law requires a primary nature of business and that the office cannot accept a general clause of "any lawful activity." The management line takes only two entries, "is" or "is not," and the signer's title follows from it: member where the certificate says "is not," manager where it says "is." Neither a member name nor a principal office address is required in the certificate itself.

Name availability is not settled online. The Business Record Search shows existing registrations, and availability is decided by Corporation Division staff when a registration is received. Every fee paid electronically carries a $2 handling charge under RSA 5:10-a, so the $100 certificate costs $102 through the portal. The state also posts a rolling current processing date rather than a fixed turnaround.

Filing the Certificate of Formation

One or more authorized persons deliver the certificate of formation to the Secretary of State for filing (RSA 304-C:31, I). The state form is Form LLC-1, listed at $100 on the Secretary of State's limited liability company forms and fees page, which carries that single figure with no counter or same-day tier. Filings are made through NH QuickStart at quickstart.sos.nh.gov/online, and RSA 304-C:28-a requires the Secretary of State to allow online filing of every document the chapter calls for. Paper filings go to the Corporations Division, N.H. Department of State, 107 North Main Street, Concord, NH 03301-4989; the Customer Service Lobby is at 28 School Street, Concord.

Principal business information is optional on Form LLC-1, and the registered agent address is used as the principal office address if none is listed. The instructions state that an accepted filing produces a filed-stamped copy returned within 30 days.

What the state publishes about processing and expedited service

The Announcements panel on the NH QuickStart login page carries the current processing figure. As of 9/15/26, processing time for business filings may run up to 5 business days, with the office then processing filings received on 9/12/26. The Business FAQs send filers to that panel rather than to a fixed number, stating that processing times vary by filing type and time of year.

One faster route is published. The Business FAQs state that expedited service is available in person in the Customer Lobby for an additional $25 fee, and the QuickStart announcements apply it to filings already pending, from 8:30am to 4:00pm Monday through Friday, for the same $25. RSA 5:10 sets the statutory figure for expedited service of every 10 documents or any part thereof at $25. Neither page states a number of hours or days for expedited service.

Naming a New Hampshire LLC

The name must contain the words "limited liability company" or the abbreviation "L.L.C." or "LLC" or any other similar abbreviation (RSA 304-C:32, I). It must be distinguishable from, and not the same as, the names and reserved names of entities registered under the New Hampshire chapters listed in RSA 304-C:32, III, the fictitious name of an authorized foreign entity, and the name of a government agency or instrumentality. A name may not be "farmers' market" unless the company meets the definition in RSA 21:34-a, V.

Three groups of words need another agency's written approval before the name is registered, under the Department of State's Name Availability Guidelines: "Bank," "Credit Union" and "Trust Company" from the New Hampshire Banking Department; "Home Health Care," "Home Care" and "Visiting Nurse" from the Department of Health and Human Services, Bureau of Health Facilities Administration; and "Architect," "Architecture," "Engineer" and "Engineering" from the Office of Professional Licensure and Certification. A name may be reserved on Form 1 for 120 days for $15, or $17 electronically, and the same applicant may again reserve it for successive 120-day periods.

Registered agent and registered office

Each New Hampshire LLC must have and maintain a registered office in the state and a registered agent (RSA 304-C:36, I). The agent may be an individual who resides in New Hampshire whose residential or business office is identical with the registered office, or a corporation, limited liability company, professional limited liability company or limited liability partnership formed or authorized in New Hampshire on the same terms.

Two rules under RSA 5:15-d took effect January 1, 2026. An individual agent must be 18 years of age or older and a resident of New Hampshire during all such times as the person is named as agent, and an entity agent must be in good standing with the Secretary of State. No business entity required to maintain a registered office in the state may designate the address of a commercial postal box provider, virtual office, mail forwarding service or any similar service as its registered office address. Form LLC-1's instructions apply the point at intake: an application will not be processed without an agent named or if an out-of-state address is listed.

RSA 304-C requires no separate agent consent filing. A change of agent or office is made on Form 10 for $15, or $17 electronically. More is in the New Hampshire registered agent guide.

The annual report

Every domestic LLC and every registered foreign LLC files an annual report with the Secretary of State, except limited liability companies making returns to the insurance commissioner (RSA 304-C:194, I). It gives the company name, the registered office address and the registered agent's name there, the principal office address, the names and business addresses of its managers or, where there are no managers, at least one member, and a brief description of the nature of its business. The information must be current as of January 1 of the year the report is due, and the Business FAQs state that a report may not say "no change" or reference the previous year.

The window runs from January 1 to April 1. The first report is due in the year following the calendar year in which the company was formed, and a company formed between December 1 of the preceding year and April 1 of the current year is not required to file an annual report during that year. The fee is $100, or $102 electronically. Failure or refusal to file the report or pay the fee on or before April 1 adds $50, and the Business FAQs state that the late fee cannot be waived.

Missing April 1 puts a domestic registration into a status of "Not in Good Standing," and after failing to file for two consecutive years the business is administratively dissolved; a foreign registration is administratively suspended after failing to file a single year. Neither status carries the authority to transact business in New Hampshire. Reinstatement applied for within three years costs $135 and relates back to the effective date of the dissolution; after three years it costs $500 and requires notice published one time in a newspaper of general circulation in the county where the principal or registered office is or was last located, or on the Secretary of State's website. RSA 304-C sets no franchise tax or annual privilege tax.

State taxes that reach an LLC

New Hampshire has no sales tax and no broad-based income tax, as the Department of Business and Economic Affairs states, and RSA 77, the Interest and Dividends Tax chapter, was repealed in its entirety effective January 1, 2025. Two business taxes remain.

The Business Profits Tax is 7.5 percent of taxable business profits for taxable periods ending on or after December 31, 2023. For taxable periods beginning on or after January 1, 2025, the Department of Revenue Administration requires a BPT return from every business organization with gross business income from all business activities of more than $109,000, the commissioner's biennial adjustment of the $92,000 statutory base in RSA 77-A:6, I.

The Business Enterprise Tax is 0.55 percent of the taxable enterprise value tax base, the sum of all compensation paid or accrued, interest paid or accrued, and dividends paid. A return is required from every business enterprise with more than $298,000 of gross receipts from all activities, or an enterprise value tax base of more than $298,000, for taxable periods beginning on or after January 1, 2025; that threshold is adjusted biennially, and the $250,000 statutory base rises to $400,000 under the version of RSA 77-E:5, I effective January 1, 2027. Tax paid under RSA 77-E is a credit against the Business Profits Tax, with an unused portion carried forward for 10 taxable periods. The New Hampshire LLC tax guide goes further into these.

Licenses and trade names

State-level licensing is activity-specific. The Department of Revenue Administration's account of registering a new business is to register with the Secretary of State, register a trade name where the business trades under another name, and then apply for the tax operator's license the activity requires; the Department itself issues the Meals and Rooms (Rentals) License, the Tobacco Tax Certificate and the Communications Services Retailer's Tax License. Regulated occupations sit with the Office of Professional Licensure and Certification, and local permits with the city or town clerk's office. RSA 349 does not apply to an LLC registered under RSA 304-C except where the company does business under a trade name other than the name under which it is registered; that registration costs $50, runs 5 years from the date of filing, and renews for $50.

Operating agreements and the EIN

RSA 304-C:40 through RSA 304-C:46 govern operating agreements. Unless a written operating agreement provides otherwise, an operating agreement and its amendments may be written, oral, or implied by course of dealing or otherwise, and RSA 304-C:44 provides that an operating agreement is not subject to any statute of frauds. A person who becomes a member or manager is deemed to assent to it, and where a person required to sign fails or refuses to, an adversely affected person may petition the superior court, which may order the person to sign. Nothing is filed with the state; the operating agreement guide covers what one usually contains. An EIN is issued by the IRS, not by New Hampshire. The EIN guide sets out the application steps.

Professional companies, foreign registration and closing

A professional limited liability company is formed under RSA 304-D rather than RSA 304-C, and its name must end in "professional limited liability company" or "P.L.L.C." or a similar abbreviation. An out-of-state company registers before doing business in New Hampshire for $100, or $102 electronically; see foreign LLC registration. Closing means a certificate of cancellation of the certificate of formation, filed after dissolution and winding up, for $35. Under RSA 77-A:18 no New Hampshire LLC may transfer property to its members and managers until all taxes, interest and penalties under that chapter are fully paid and a certificate of dissolution is obtained from the commissioner of revenue administration, on a written request carrying a nonrefundable $30 fee (dissolution guide).

Frequently asked questions

How much does it cost to form an LLC in New Hampshire?

Form LLC-1, the Certificate of Formation, costs $100 under RSA 304-C:191, II(c). Paid electronically the total is $102, because RSA 5:10-a adds a $2 handling charge to any fee the Secretary of State collects electronically.

How long does a New Hampshire business filing take?

The state publishes a rolling current processing date on the NH QuickStart Announcements panel instead of a fixed turnaround. As of 9/15/26 it stated that processing time for business filings may run up to 5 business days, and that the office was processing filings received on 9/12/26.

Can a New Hampshire LLC filing be expedited?

The Secretary of State's Business FAQs state that expedited service is available in person in the Customer Lobby for an additional $25 fee, and NH QuickStart applies it to filings already pending, 8:30am to 4:00pm Monday through Friday. The state publishes no turnaround figure for it.

What must a New Hampshire Certificate of Formation contain?

RSA 304-C:31, II requires four items: the company name, the registered office address with the registered agent's name and address, the nature of the primary business or purpose, and whether the company is member-managed or manager-managed. Form LLC-1 rejects a general clause of 'any lawful activity' and accepts only 'is' or 'is not' on the management line.

When is the New Hampshire annual report due?

Between January 1 and April 1 each year, for $100, or $102 electronically. Failure to file or pay on or before April 1 adds $50, which the Secretary of State says cannot be waived, and a company formed between December 1 and April 1 files no annual report that year.

Who can serve as a registered agent in New Hampshire?

An individual residing in New Hampshire whose residential or business office is identical with the registered office, or a qualifying New Hampshire entity on the same terms. Under RSA 5:15-d, effective January 1, 2026, an individual agent must be 18 or older and a resident throughout the appointment, and the registered office may not be a commercial postal box provider, virtual office or mail forwarding service.