--- title: "New Hampshire PLLC Formation: Zero Income Tax in 2026 | LLC Attorney" description: "How to form a Professional LLC in New Hampshire in 2026: the RSA 304-D framework, the $100 filing fee, and why NH's full elimination of the Interest & Dividends Tax makes it a genuine zero-income-tax state." canonical: https://llcattorney.com/states/nh/pllc-formation-new-hampshire image: https://llcattorney.com/images/share-cover.png source_path: /states/nh/pllc-formation-new-hampshire --- Key Takeaways - New Hampshire recognizes the PLLC as a distinct entity type for licensed professionals (New Hampshire Professional Limited Liability Company Act, RSA Title XXVIII, Chapter 304-D) - New Hampshire requires licensing board approval before the filing agency will accept your PLLC filing - Filing fee: $100 by mail / $102 online (via NH QuickStart) - Permitted under RSA 304-D:2(II), but only "when permitted by the licensing laws of this state applicable to such professions" — in other words, combining disciplines is conditional on each profession's own board rules allowing it, not a blanket right built into the PLLC statute itself. - Same-day PLLC formation available through LLC Attorney, at no markup on state fees If you're a licensed professional in New Hampshire — an attorney, physician, CPA, or similar occupation — state law requires you to form a Professional LLC (PLLC) under RSA Chapter 304-D, with membership restricted to licensed persons and other qualifying professional entities. This guide covers exactly how to form a New Hampshire PLLC in 2026 — which professions need one, the $100 filing cost, and why New Hampshire's recent elimination of its Interest & Dividends Tax makes it a genuine zero-personal-income-tax state across every income type, not just wages. YesPLLC available as a distinct entity $100Filing fee (mail) 0%Personal income tax, all income types 10 daysTypical processing time ## What Is a New Hampshire PLLC? A Professional Limited Liability Company (PLLC) is a special LLC designation for licensed professionals — doctors, lawyers, accountants, and similar occupations. It works like a regular LLC, but ownership is restricted to people who hold the same professional license, and formation often requires sign-off from your licensing board before the state will accept your filing. Yes. New Hampshire recognizes the PLLC as a distinct entity type for licensed professionals (New Hampshire Professional Limited Liability Company Act, RSA Title XXVIII, Chapter 304-D). ## Who Needs a PLLC in New Hampshire? RSA 304-D:1(VI) enumerates a broad list: CPAs and public accountants, architects, attorneys, podiatrists, chiropractors, dentists, pharmacists, professional engineers, land surveyors, registered professional nurses, optometrists, physicians and surgeons, psychologists, and veterinarians, plus others licensed under specified New Hampshire statutes. ## Do I Need Licensing Board Approval First? The PLLC formation filing requires the filer to identify the licensed profession and confirm that members hold the required license. Whether a separate advance certificate must be issued by the licensing board before the Secretary of State accepts the filing varies by board — RSA 304-D:6 requires the entity name to conform to any rule adopted by a licensing authority having jurisdiction, and RSA 304-D:7(II) expressly authorizes licensing authorities to further restrict, condition, or abridge PLLC membership requirements by rule, so board-level rulemaking has real teeth even without a uniform pre-filing certificate step. Confirm directly with the New Hampshire Office of Professional Licensure and Certification for your specific profession whether any board-level sign-off needs to happen before the Secretary of State filing — the statute gives boards latitude to impose their own conditions, so the timing can differ from one licensed profession to the next. ## How to Form a New Hampshire PLLC - **Filing agency:** New Hampshire Secretary of State, Corporation Division - **Form:** Certificate of Formation for a Professional Limited Liability Company (PLLC-1) - **Filing fee:** $100 by mail / $102 online (via NH QuickStart) - **Processing time:** About a 10-day standard turnaround for both online and mail filings - **Name requirement:** Must end with "professional limited liability company," "P.L.L.C.," or a similar recognized abbreviation, per RSA 304-D:6, and must also conform to any additional naming rule adopted by the relevant licensing authority ## Who Can Own a New Hampshire PLLC? RSA 304-D:7(I) restricts membership to licensed natural persons, other qualified PLLCs, qualified general partnerships, or authorized professional corporations. Transfers of membership interests to disqualified persons are void under the statute. Permitted under RSA 304-D:2(II), but only "when permitted by the licensing laws of this state applicable to such professions" — in other words, combining disciplines is conditional on each profession's own board rules allowing it, not a blanket right built into the PLLC statute itself. ## What Liability Protection Does a PLLC Actually Provide? A PLLC protects you from business debts and from a co-owner's malpractice — but it never shields you from your own malpractice. If you personally provide negligent professional services, you remain personally liable for that regardless of the entity structure. A New Hampshire PLLC shields members from each other's malpractice and from ordinary business debts, but never from a member's own negligent professional acts — that liability follows the individual professional regardless of the entity wrapper. No specific statutory malpractice-insurance requirement was confirmed under RSA 304-D itself (unlike Nebraska's quantified per-attorney figures). RSA 304-D:19 does require annual reports certifying that all members and managers remain "qualified persons," which is a licensure check rather than an insurance mandate. ## How Is a New Hampshire PLLC Taxed? By default, a PLLC is taxed exactly like a regular LLC — pass-through to the owners' personal returns, with the option to elect S-corp or C-corp taxation if that fits your situation better. The professional designation changes ownership eligibility and licensing oversight, not the default federal tax treatment. New Hampshire has no personal income tax on wages or salaries, and as of a full phase-out completed January 1, 2025, no tax on interest and dividends either — the former 5% Interest & Dividends Tax was phased down to 3% in 2024 and eliminated entirely for 2025 onward. That makes New Hampshire a genuine zero-personal-income-tax state across all income types as of this writing, a major and currently relevant selling point for PLLC owners. Property taxes remain comparatively high (around a 1.61% median effective rate) as an offsetting consideration. New Hampshire PLLCs must file an annual report under RSA 304-D:19 certifying that all members and managers remain qualified persons, in addition to the state's standard LLC annual report requirement. New Hampshire's complete elimination of the Interest & Dividends Tax as of January 1, 2025 is a genuinely newsworthy, currently relevant fact — the state now has zero personal income tax across every income category, not just wages, which wasn't true a few years ago. ## How to Set Up Your New Hampshire PLLC Step by Step ### If You Do It Yourself **Step 1 — Confirm you need a PLLC (not a plain LLC) for your profession.** RSA 304-D:1(VI) enumerates a broad list: CPAs and public accountants, architects, attorneys, podiatrists, chiropractors, dentists, pharmacists, professional engineers, land surveyors, registered professional nurses, optometrists, physicians and surgeons, psychologists, and veterinarians, plus others licensed under specified New Hampshire statutes. **Step 2 — Get licensing board sign-off if required.** The PLLC formation filing requires the filer to identify the licensed profession and confirm that members hold the required license. Whether a separate advance certificate must be issued by the licensing board before the Secretary of State accepts the filing varies by board — RSA 304-D:6 requires the entity name to conform to any rule adopted by a licensing authority having jurisdiction, and RSA 304-D:7(II) expressly authorizes licensing authorities to further restrict, condition, or abridge PLLC membership requirements by rule, so board-level rulemaking has real teeth even without a uniform pre-filing certificate step. Confirm directly with the New Hampshire Office of Professional Licensure and Certification for your specific profession whether any board-level sign-off needs to happen before the Secretary of State filing — the statute gives boards latitude to impose their own conditions, so the timing can differ from one licensed profession to the next. **Step 3 — File your formation documents.** File the Certificate of Formation for a Professional Limited Liability Company with New Hampshire Secretary of State, Corporation Division, $100 by mail / $102 online (via NH QuickStart). **Step 4 — Appoint a registered agent.** New Hampshire calls this role a "Registered Agent" — required at formation. **Step 5 — Confirm ownership eligibility for every member.** RSA 304-D:7(I) restricts membership to licensed natural persons, other qualified PLLCs, qualified general partnerships, or authorized professional corporations. Transfers of membership interests to disqualified persons are void under the statute. **Step 6 — Address malpractice insurance requirements.** No specific statutory malpractice-insurance requirement was confirmed under RSA 304-D itself (unlike Nebraska's quantified per-attorney figures). RSA 304-D:19 does require annual reports certifying that all members and managers remain "qualified persons," which is a licensure check rather than an insurance mandate. **Step 7 — Handle ongoing state compliance.** New Hampshire PLLCs must file an annual report under RSA 304-D:19 certifying that all members and managers remain qualified persons, in addition to the state's standard LLC annual report requirement. New Hampshire has no personal income tax on wages or salaries, and as of a full phase-out completed January 1, 2025, no tax on interest and dividends either — the former 5% Interest & Dividends Tax was phased down to 3% in 2024 and eliminated entirely for 2025 onward. That makes New Hampshire a genuine zero-personal-income-tax state across all income types as of this writing, a major and currently relevant selling point for PLLC owners. Property taxes remain comparatively high (around a 1.61% median effective rate) as an offsetting consideration. **Step 8 — Watch for New Hampshire-specific PLLC traps.** A common citation mistake to avoid: New Hampshire's PLLC statute is Title XXVIII, Chapter 304-D — not Title XXVII, which is sometimes mistakenly cited. Getting the chapter reference right matters when directing clients to the actual statutory text. Ready to Launch Your Business in New Hampshire?Follow our fast, easy process to get started right now.[Start My Business](https://app.llcattorney.com/formation?intake_type=formation) ### If LLC Attorney Does It for You 1. Submit your profession, license number, and ownership details at llcattorney.com. 2. LLC Attorney forms your New Hampshire PLLC, coordinating any required licensing board approval before filing. 3. Receive your finished formation documents and registered agent service, plus access to flat-fee attorney consultations (no retainer) for ownership or licensing questions. ## When Should You Talk to an Attorney About Your New Hampshire PLLC? Talk to an attorney before forming your New Hampshire PLLC if you're combining more than one licensed profession under RSA 304-D:2(II) and need to confirm both boards' rules permit it, or if you're unsure whether your specific licensing board imposes additional membership or naming conditions under RSA 304-D:7(II). ## What You Actually Get With LLC Attorney's New Hampshire PLLC Formation The part of New Hampshire PLLC formation that trips people up isn't the Secretary of State fee — it's confirming your specific licensing board's own membership and naming conditions, since RSA 304-D gives boards real latitude to add their own rules on top of the base statute. LLC Attorney handles that coordination correctly from the start. - PLLC formation in New Hampshire, starting at $149. - Licensing board coordination and ownership-eligibility review handled for your specific profession. - Filing paperwork drafted for New Hampshire's actual requirements — not a generic multi-state template. - Access to professionally trained Business Success Advisors at no charge, plus flat-fee attorney consultations (no retainer) for licensing and ownership questions. New Hampshire's zero-income-tax status is a real advantage, but getting your board-specific PLLC requirements right matters just as much — LLC Attorney makes sure your PLLC is set up correctly for your specific profession. ## Ready to Form Your New Hampshire PLLC? LLC Attorney forms New Hampshire PLLCs for licensed professionals, coordinating the licensing board approval step and serving as your registered agent once your PLLC is approved. See our [full pricing](/pricing) for all service tiers. Ready to Launch Your Business in New Hampshire?Follow our fast, easy process to get started right now.[Form My New Hampshire PLLC](https://app.llcattorney.com/formation?intake_type=formation) ## Frequently Asked Questions ### Does New Hampshire offer a PLLC as a separate entity type? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) Yes. New Hampshire recognizes the PLLC as a distinct entity type for licensed professionals under the New Hampshire Professional Limited Liability Company Act, RSA Title XXVIII, Chapter 304-D. ### Which licensed professions need a PLLC in New Hampshire? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) CPAs, public accountants, architects, attorneys, podiatrists, chiropractors, dentists, pharmacists, professional engineers, land surveyors, registered professional nurses, optometrists, physicians and surgeons, psychologists, and veterinarians are enumerated under RSA 304-D:1(VI). ### Does New Hampshire require licensing board approval before forming a PLLC? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) It varies by board. RSA 304-D:7(II) gives licensing authorities the power to further restrict or condition PLLC membership by rule, so whether a formal advance certificate is required depends on your specific profession's board — confirm directly with the NH Office of Professional Licensure and Certification. ### How much does it cost to form a PLLC in New Hampshire? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) The New Hampshire PLLC Certificate of Formation costs $100 by mail or $102 online through NH QuickStart, with about a 10-day standard processing turnaround either way. ### Who can own a New Hampshire PLLC? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) Membership is restricted to licensed natural persons, other qualified PLLCs, qualified general partnerships, or authorized professional corporations under RSA 304-D:7(I); transfers to disqualified persons are void. ### Can a New Hampshire PLLC combine multiple licensed professions? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) Permitted under RSA 304-D:2(II), but only when the licensing laws applicable to each combined profession allow it — this is conditional on board rules rather than a guaranteed right. ### What liability protection does a New Hampshire PLLC actually provide? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) A New Hampshire PLLC shields members from each other's malpractice and from ordinary business debts, but never from a member's own negligent professional acts — that liability always follows the individual professional. ### Does New Hampshire require malpractice insurance for a PLLC? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) No specific statutory malpractice-insurance requirement was confirmed under RSA 304-D. The statute does require annual certification that all members and managers remain qualified persons, which is a licensure check rather than an insurance mandate. ### Does LLC Attorney form PLLCs? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) Yes. LLC Attorney helps licensed professionals in New Hampshire form the correct entity type for their profession, starting at $149. ## Related New Hampshire Resources - [New Hampshire LLC Formation](/states/nh/llc-formation-new-hampshire) - [New Hampshire Registered Agent](/states/nh/registered-agent-new-hampshire) - [New Hampshire EIN Number](/states/nh/ein-number-new-hampshire)