Key Takeaways
- $100 Certificate of Formation filing fee (Form Online (sos.nh.gov)), paid to the New Hampshire Secretary of State
- No personal income tax and no sales tax in New Hampshire — but the Business Profits Tax (BPT) 7.5% and Business Enterprise Tax (BET) 0.55% apply directly to LLC income
- Annual Report (Online (sos.nh.gov)) due within April 1 each year of formation, $100 fee; $50 late fee; dissolution if delinquent late penalty
- Operating agreement not legally required in New Hampshire, but strongly recommended — particularly to address BPT and BET allocation among members
- Must designate a New Hampshire registered agent with a physical New Hampshire street address
- No publication requirement
- Same-day filing available through LLC Attorney at no markup on state fees
New Hampshire is one of just a few states with no personal income tax and no sales tax — making it an attractive environment for LLC owners. However, New Hampshire LLCs are subject to two unique business taxes: the Business Profits Tax (BPT) at 7.5% on net business income and the Business Enterprise Tax (BET) at 0.55% on enterprise value (wages, interest, and dividends paid). Formation costs $100 for the Certificate of Formation, and an Annual Report of $100 is due April 1 each year. This guide covers every step and cost, with filing from $49.
Who Should Form an LLC in New Hampshire?
New Hampshire's economy is driven by technology, financial services, manufacturing, and tourism. An LLC is the right structure for entrepreneurs, professionals, and small business owners who want personal liability protection with flexible tax treatment. New Hampshire's absence of both personal income tax and sales tax can significantly reduce the overall tax burden for LLC owners compared to most other states.
However, New Hampshire LLCs that exceed the BPT and BET thresholds face entity-level taxation. This is different from most states where LLC income simply passes through to members' personal returns. Understanding when BPT and BET apply — and how to credit BET against BPT liability — is important for New Hampshire LLC owners with growing businesses.
New Hampshire's no-sales-tax environment is particularly attractive for retail and e-commerce businesses. The state also has no estate or inheritance tax, making it a planning-friendly jurisdiction for business owners thinking about long-term wealth transfer.
When Are You Required to Form an LLC in New Hampshire?
Forming a New Hampshire LLC becomes necessary when you are taking on financial or legal risk in your business. If you are signing contracts, hiring employees, taking on clients, or holding business assets in New Hampshire, operating without an LLC exposes your personal assets to every business claim.
New Hampshire requires proper LLC registration before obtaining an employer identification number, certain state licenses, and before engaging in regulated industries. Establishing your LLC first provides the legal foundation for everything else — and ensures your BPT and BET filings are properly attributed to the correct entity.
What's Unique About New Hampshire LLCs?
New Hampshire's most notable feature for LLC owners is the complete absence of personal income tax (fully eliminated as of January 1, 2025) and no state sales tax. For LLC members receiving pass-through income, this means no New Hampshire income tax on their share of LLC earnings — a significant advantage over states with 5–10% income tax rates.
The trade-off is the Business Profits Tax (BPT) and Business Enterprise Tax (BET). The BPT applies at 7.5% on net business income from LLCs when gross business income exceeds $109,000. The BET applies at 0.55% on enterprise value (total wages, interest, and dividends paid by the LLC) when gross receipts or the enterprise value tax base exceeds $298,000. The BET paid is creditable against BPT liability, reducing double taxation.
New Hampshire's Annual Report is due on April 1 each year — a fixed calendar deadline — at a $100 fee. Unlike anniversary-based deadlines in most states, every New Hampshire LLC files on the same April 1 deadline. This simplifies calendar management but means all LLCs must file simultaneously, so early filing is advisable.
Key facts:
- New Hampshire has no personal income tax and no sales tax, but the BPT and BET apply directly to LLC business income — a different structure from most pass-through states
- Annual Report filed annually
- No personal income tax and no sales tax — one of only a handful of states with neither
- Business Profits Tax (BPT) 7.5% on net income applies directly to LLCs — different from most states' pass-through treatment
Selecting a Name for Your New Hampshire LLC
Your New Hampshire LLC name must be distinguishable from all existing entities in the Secretary of State database. It must include 'Limited Liability Company,' 'LLC,' or 'L.L.C.' Search at sos.nh.gov before filing. You can reserve a name online ($15 fee, 120-day hold) to lock in your chosen name while you prepare your Certificate of Formation.
If you plan to operate under a trade name different from your LLC's legal name, New Hampshire Trade Names are registered with the Secretary of State at the state level ($50 fee). Registering at the state level simplifies DBA administration for businesses operating across multiple New Hampshire counties.
When Should You Consult an Attorney for Your New Hampshire LLC?
You don't typically need a lawyer for a simple, single-member New Hampshire LLC. But professional advice is essential if you have multiple owners, complex ownership percentages, high-liability risks, intellectual property, or are seeking outside funding. A lawyer makes sure your operating agreement fully protects your interests from day one.
It is highly recommended to seek professional counsel in the following scenarios:
- Multiple members or investors: You need a customized operating agreement to outline ownership stakes, voting rights, dispute resolution, and exit strategies. Off-the-shelf templates rarely cover these contingencies.
- High-risk industries: If your business faces significant liability exposure (manufacturing, construction, consulting), an attorney helps ensure the corporate veil is not pierced.
- Complex assets and IP: If your business will own patents, trademarks, or real estate, a lawyer ensures these assets are properly transferred and protected under the LLC.
- Raising capital or adding partners: If you plan to seek venture capital or issue equity to employees, you may need a different business structure entirely, such as a C-Corporation.
- State and local requirements: New Hampshire's Business Profits Tax (BPT) and Business Enterprise Tax (BET) apply directly to LLC income — unlike most states where LLCs are purely pass-through. An attorney or CPA can help plan for these unique NH taxes.
Unlike formation-only services, LLC Attorney gives you on-demand access to licensed attorneys: flat-fee consultations in 30-minute increments, no retainer. You can talk to a licensed attorney about New Hampshire's specific requirements before and after you file.
Designating a Registered Agent
Every New Hampshire LLC must have a registered agent with a physical New Hampshire street address. The registered agent receives service of process and official Secretary of State correspondence during normal business hours. P.O. boxes are not accepted.
A professional registered agent service ensures that annual report reminders, legal notices, and state correspondence reach your business reliably. LLC Attorney provides registered agent service in New Hampshire as part of its formation package.
If the state is unable to deliver legal notices to your registered agent, New Hampshire can administratively dissolve your LLC without additional warning.
Filing the Necessary Formation Documents
To form a New Hampshire LLC, file your Certificate of Formation with the New Hampshire Secretary of State at sos.nh.gov or by mail to Concord. The filing fee is $100. Online filings typically process within 1–2 business days. Your Certificate must include the LLC's name, the registered agent's name and New Hampshire address, and the principal office address.
Once approved, the Secretary of State issues a confirmation. Print and store your approved Certificate of Formation — you will need it to open a business bank account, obtain your EIN, and for licensing and permit applications.
Member-Managed vs. Manager-Managed: What to Choose
When you file Form Online (sos.nh.gov), you must choose a management structure. This decision cannot be left blank.
Member-managed means all LLC owners share authority over day-to-day decisions. Every member can sign contracts, open accounts, and act on behalf of the company. This is the right choice for small teams where all owners are actively involved in running the business.
Manager-managed means one or more designated managers run the company's operations. Managers can be members or outside appointees. This structure works best when your LLC has passive investors, when operational roles differ significantly between members, or when you want to limit decision-making authority to a smaller group.
Your management structure is declared on Form Online (sos.nh.gov) and can be modified later through your operating agreement. If you are the only member and you will run the business yourself, choose member-managed. If you have investors who are not involved in operations, choose manager-managed.
Filing an Initial Annual Report
New Hampshire LLCs have no initial statement of information filing requirement after formation. Your first annual compliance obligation is the Annual Report, due April 1 following your first full year of operation.
The Annual Report fee is $100, filed online at sos.nh.gov. Missing April 1 triggers a $50 automatic late fee. Because the deadline is fixed for all New Hampshire LLCs, set a standing calendar reminder for late March each year. If your LLC's gross receipts or enterprise value will exceed BPT and BET thresholds, register with the NH Department of Revenue Administration promptly.
Your New Hampshire LLC Operating Agreement (Strongly Recommended)
Your operating agreement does not need to be filed with the New Hampshire Secretary of State. Keep it with your company records and give a copy to every member.
A complete operating agreement covers: member rights and responsibilities, ownership percentages, profit and loss distribution, management structure, voting procedures, and dissolution rules. New Hampshire permits oral or written operating agreements, but a written agreement is essential for opening a business bank account, managing member authority, and protecting the LLC's liability shield.
A generic template may not address New Hampshire's unique Business Profits Tax and Business Enterprise Tax obligations, member indemnification, and default statutory rules under RSA 304-C. New Hampshire courts apply default statutory rules when operating agreements are silent. LLC Attorney drafts operating agreements tailored to New Hampshire's requirements.
Obtaining an EIN and Setting Up a Business Bank Account
An EIN from the IRS is required for New Hampshire LLCs with more than one member, for LLCs that hire employees, and for opening a business bank account. Apply free at irs.gov/ein. The online application processes immediately and is available Monday–Friday, 7 a.m.–10 p.m. Eastern.
Open a dedicated business bank account as soon as your EIN is issued. Commingling personal and business funds undermines your LLC's liability protection. Bring your Certificate of Formation, EIN confirmation, and operating agreement to the bank.
Registering for New Hampshire State Taxes and Business Licenses
Your federal EIN does not automatically register you with New Hampshire state agencies. Depending on your business type, you may need to register for:
- New Hampshire sales and use tax (NH Department of Revenue Administration, if you sell taxable goods or services in New Hampshire) — revenue.nh.gov
- New Hampshire employer payroll taxes (NH Department of Employment Security, if you are hiring New Hampshire employees) — nhes.nh.gov
- New Hampshire Business Profits Tax (BPT) and Business Enterprise Tax (BET) — register with NH DRA if gross receipts exceed thresholds
Failure to register when required results in back taxes, penalties, and interest.
What to Do After Forming Your New Hampshire LLC
After forming your New Hampshire LLC, key ongoing obligations include:
- Annual Report: $100, due April 1 each year at sos.nh.gov — $50 late fee if missed
- Business Profits Tax (BPT): 7.5% on net business income — register with NH DRA if gross business income exceeds $109,000
- Business Enterprise Tax (BET): 0.55% on enterprise value — applies when gross receipts or enterprise value tax base exceeds $298,000; BET paid is creditable against BPT
- No personal income tax and no sales tax — major compliance simplifications compared to most states
- Maintain your registered agent on file with the Secretary of State
Cost to Start an LLC in New Hampshire
New Hampshire LLC formation and compliance costs are moderate. The table below covers all state fees you are likely to encounter:
| Fee | Amount | Notes |
|---|---|---|
| Certificate of Formation (Form Online (sos.nh.gov)) | $100 | Standard processing: Online: 1–2 business days; mail: 1–2 weeks; verify at New Hampshire Secretary of State for current times |
| Annual Report (Online (sos.nh.gov)) | $100 | Due within April 1 each year; $50 late fee; dissolution if delinquent late penalty |
| Annual Report | $100 | Due April 1 each year — fixed calendar deadline; $50 late fee if missed |
| Business Profits Tax (BPT) | 7.5% of net income | Applies to LLC net business income if gross receipts exceed threshold; paid to NH DRA |
| Business Enterprise Tax (BET) | 0.55% of enterprise value | Applies to wages, interest, and dividends paid by the LLC; can be credited against BPT |
| Registered Agent (professional service) | $100–$300/yr | LLC Attorney registered agent service available |
| Business Name Reservation | $15 | Holds name for 120 days |
| Trade Name (DBA) / DBA | $50 | New Hampshire trade names are registered with the Secretary of State at the state level.; fee varies |
| Certificate of Amendment (Online (sos.nh.gov)) | $35 | To change LLC name later |
| Legal / Tax Advisory | Varies | On-demand attorney consults at LLC Attorney |
How to Form a New Hampshire LLC Step by Step
If You Do It Yourself
Choose a business name that meets New Hampshire's requirements.
Reserve your name if you need time to prepare (optional).
Designate your New Hampshire registered agent.
Decide your management structure before you open the form.
Download the current version of Form Online (sos.nh.gov) from the New Hampshire Secretary of State website.
Complete Form Online (sos.nh.gov) carefully.
Submit Form Online (sos.nh.gov) and pay the $100 filing fee.
Wait for your Certificate of Formation to be approved.
Receive and store your stamped Certificate of Formation.
Draft your operating agreement.
File your initial Annual Report (Online (sos.nh.gov)) within April 1 each year.
Apply for your federal EIN with the IRS.
Open a dedicated business bank account.
Register for New Hampshire state taxes.
Pay your New Hampshire annual state taxes and fees by the correct deadlines.
Set annual compliance reminders for every year going forward.
- Annual Report: $100, due April 1 each year at sos.nh.gov — $50 late fee if missed
- Business Profits Tax (BPT): 7.5% on net business income — register with NH DRA if gross business income exceeds $109,000
- Business Enterprise Tax (BET): 0.55% on enterprise value (wages, interest, dividends paid) — applies when gross receipts or enterprise value tax base exceeds $298,000; BET credits against BPT
- No personal income tax and no sales tax — major compliance simplifications for NH LLCs
If LLC Attorney Does It for You
Submit your information
Name, management structure, registered agent preference, and target formation date. No forms to find or download.
We handle everything
LLC Attorney files your Certificate of Formation, drafts your operating agreement, handles your EIN application, and covers same-day filing if needed.
Receive your documents
Approved Certificate of Formation, EIN confirmation, and operating agreement through your client portal. Annual compliance reminders included.
What You Actually Get When You Form Your New Hampshire LLC with LLC Attorney
A $0 filing offer is never really free in New Hampshire. Before any service markup, New Hampshire itself charges $100 for the Certificate of Formation, and you face a $100 Annual Report due April 1 each year. Once you add a New Hampshire registered agent, an operating agreement, and the EIN that nearly every LLC needs, an advertised free price typically lands in the $200 to $350 range.
Included with LLC Attorney formation:
- Same-day or 24-hour New Hampshire filing at no markup on the state fee. Most services charge extra to expedite.
- An attorney-drafted operating agreement, customized, not an auto-generated template.
- Access to attorney-trained Business Success Advisors at no charge, to guide entity and structure decisions.
- Optional flat-fee attorney consultations (no retainer) when your situation needs a licensed attorney.
- One account to manage ongoing New Hampshire compliance: annual report filing and mail scanning.
This upfront clarity about New Hampshire's actual costs helps you avoid sticker shock and plan for the BPT and BET obligations that sit beneath the surface of formation.
Starting Your New Hampshire LLC with LLC Attorney
New Hampshire LLC formation offers a distinctive tax environment — no personal income tax, no sales tax, and $100 to form. The key ongoing obligations are the April 1 Annual Report ($100) and understanding when the Business Profits Tax and Business Enterprise Tax apply to your LLC's income. LLC Attorney handles New Hampshire LLC formation and registered agent service starting at $49.
LLC Attorney handles New Hampshire LLC formation starting at $49. Same-day filing is available at no markup on state fees. On-demand, flat-fee attorney consultations in 30-minute increments — no retainer — cover operating agreement drafting, entity type questions, and state tax planning. Everything you need for New Hampshire, without a traditional law firm retainer. See our full pricing for all service tiers.
Frequently Asked Questions
Online filings at sos.nh.gov typically process within 1–2 business days. Mail filings take 1–2 weeks under normal volume. New Hampshire does not offer a separate expedited processing tier — filing online is the fastest available method.
New Hampshire LLCs pay no personal income tax and face no state sales tax. However, the Business Profits Tax (BPT) at 7.5% and Business Enterprise Tax (BET) at 0.55% apply to LLC business income when gross receipts and enterprise value exceed statutory thresholds. Your LLC must file an Annual Report ($100) by April 1 each year. Consult the NH Department of Revenue Administration (revenue.nh.gov) for BPT and BET registration requirements.
Single-member New Hampshire LLCs owe the same $100 Annual Report fee as multi-member LLCs. The LLC is a disregarded entity federally — income flows to the sole member's federal return. However, New Hampshire's BPT and BET apply at the entity level, meaning the LLC itself may owe BPT and BET regardless of its federal tax classification.
New Hampshire has no statewide general business license. Local jurisdictions (cities, towns) issue their own business licenses — requirements vary significantly. Certain industries require state-level licenses through various New Hampshire licensing boards. The BPT and BET registrations are separate from business licensing.
A New Hampshire LLC can hire employees. You will need an EIN from the IRS, register with NH Department of Employment Security for payroll taxes, and comply with New Hampshire employment law requirements. LLC Attorney's formation packages include EIN filing.
To change your New Hampshire LLC name, file an Amendment with the New Hampshire Secretary of State online at sos.nh.gov. The filing fee is $35. If you use a Trade Name (DBA), update that registration separately. The form is Online (sos.nh.gov) and the fee is $35.
To dissolve a New Hampshire LLC, file a Certificate of Dissolution with the New Hampshire Secretary of State online at sos.nh.gov. Close any BPT and BET accounts with the NH Department of Revenue Administration. New Hampshire processes online dissolution filings within 1–2 business days.
Missing the April 1 Annual Report deadline triggers a $50 automatic late fee. Continued failure to file can lead to administrative dissolution. Failure to pay the Business Profits Tax or Business Enterprise Tax triggers interest and penalties from the NH Department of Revenue Administration. The BPT and BET are entity-level taxes, so nonpayment creates direct liability for the LLC.
If the New Hampshire Secretary of State cannot deliver legal notices to your registered agent, the state can administratively dissolve your LLC without additional warning. A professional registered agent service ensures a qualified person is available at a physical New Hampshire address during business hours to receive any legal documents on your behalf.
New Hampshire does not legally require an LLC operating agreement, but it is strongly recommended. Without one, your LLC is governed by New Hampshire's default LLC statute (RSA 304-C), which may not reflect your intended management structure. A written operating agreement is also necessary to open a business bank account and should address how BPT and BET obligations are allocated among members.