How to Start an LLC in New Hampshire

Starting an LLC in New Hampshire offers unique tax advantages, as the state has no personal income tax on wages or salary. The filing fee for a New Hampshire LLC is $100, paid to the New Hampshire Secretary of State when you submit your Certificate of Formation.

Follow these steps to start your New Hampshire LLC in 2026.

How to Start an LLC in New Hampshire (6 Steps)

Step 1: Name Your New Hampshire LLC

Your New Hampshire LLC name must be distinguishable from other business entities registered with the Secretary of State. The name must include “Limited Liability Company,” “LLC,” or “L.L.C.” It cannot contain words that suggest the LLC is a government agency or use restricted terms such as “bank,” “insurance,” or “trust” without proper authorization.

Search the New Hampshire Secretary of State business lookup to verify your desired name is available. You can reserve an available name for 120 days by filing a name reservation application with the Secretary of State for a small fee.

Step 2: Choose a Registered Agent

New Hampshire requires every LLC to designate a registered agent with a physical street address in New Hampshire. Your registered agent receives legal documents, service of process, and official state correspondence on behalf of your LLC during regular business hours.

While you can serve as your own registered agent, many LLC owners prefer a professional service for privacy and reliability. We recommend Northwest Registered Agent at $39 per year for dependable service and privacy protection.

Step 3: File the Certificate of Formation

To officially create your New Hampshire LLC, file a Certificate of Formation with the New Hampshire Secretary of State. The filing fee is $100. You can file online through the New Hampshire Secretary of State’s online portal. Standard processing takes approximately 5-7 business days.

Your Certificate of Formation must include the LLC’s name, the name and address of your registered agent, the LLC’s principal office address, and whether the LLC will be member-managed or manager-managed. You must also provide the name and address of at least one organizer or authorized representative.

Step 4: Create an Operating Agreement

New Hampshire does not legally require an operating agreement, but creating one is strongly recommended. This document establishes the ownership percentages, management structure, voting rights, profit distribution, and procedures for adding or removing members.

An operating agreement reinforces your LLC’s limited liability protection by demonstrating that it operates as a separate entity. Banks typically require one when you open a business bank account. Without an operating agreement, your LLC will default to New Hampshire’s statutory LLC rules.

Step 5: Get an EIN

An Employer Identification Number (EIN) is a federal tax identification number issued by the IRS. Your New Hampshire LLC needs an EIN to open a business bank account, hire employees, and file federal tax returns. Even single-member LLCs should obtain an EIN to keep personal and business tax matters separate.

You can apply for an EIN online through the IRS website at no cost. The application takes just a few minutes, and your EIN is assigned immediately.

Step 6: File Your New Hampshire Annual Report

New Hampshire requires every LLC to file an annual report with the Secretary of State. The filing fee is $100, and the report is due by April 1 each year. You can file the annual report online through the New Hampshire Secretary of State’s website.

The annual report updates the state on your LLC’s current information, including your registered agent, business address, and member or manager details. Failure to file on time can result in administrative dissolution of your LLC. New Hampshire also charges a late filing penalty, so timely submission is important.

New Hampshire LLC Costs

New Hampshire LLC Taxes

New Hampshire stands out because it has no state income tax on individuals’ wages, salaries, or LLC distributions. However, New Hampshire does impose two business-level taxes that may apply to your LLC:

The Business Profits Tax (BPT) is 7.5% on business income exceeding $92,000. The Business Enterprise Tax (BET) is 0.55% on the enterprise value tax base (compensation, interest, and dividends paid). If your LLC generates business income above the threshold, you will owe these taxes. The BET paid can be credited against your BPT liability.

Single-member LLCs are taxed as sole proprietorships by default, and multi-member LLCs are taxed as partnerships. You may elect S-corp or C-corp taxation with the IRS. Active members pay federal self-employment tax of 15.3% on their share of LLC income. New Hampshire has no state sales tax.

New Hampshire LLC Annual Requirements

New Hampshire LLCs must file an annual report by April 1 each year with a filing fee of $100. The report can be submitted online through the Secretary of State’s website. Late filings incur penalties, and failure to file can lead to administrative dissolution.

You must maintain a registered agent with a physical New Hampshire address at all times. If your registered agent changes, file an update with the Secretary of State. Keep your operating agreement current and maintain separate business and personal finances.

If your LLC’s business income exceeds $92,000, you must file New Hampshire Business Profits Tax and Business Enterprise Tax returns with the Department of Revenue Administration. Depending on your industry, you may also need specific state or local licenses and permits.

Best LLC Formation Services for New Hampshire

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Frequently Asked Questions

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

The New Hampshire Secretary of State charges a $100 filing fee for the Certificate of Formation. The annual report also costs $100 per year. Optional costs include a professional registered agent service starting at $39 per year.

Does New Hampshire have an income tax?

New Hampshire has no state income tax on individuals’ wages, salaries, or LLC distributions. However, businesses with income over $92,000 are subject to the Business Profits Tax (7.5%) and the Business Enterprise Tax (0.55%). There is no state sales tax.

How long does it take to form an LLC in New Hampshire?

Standard processing for a New Hampshire LLC takes approximately 5-7 business days when filed online. Expedited processing may be available for an additional fee.

Does New Hampshire require an operating agreement?

No, New Hampshire does not legally require an operating agreement. However, creating one is strongly recommended to define ownership, management, and operating rules, and to protect your limited liability status.

When is the New Hampshire annual report due?

The annual report is due by April 1 each year. The filing fee is $100, and it can be filed online. Late filings incur penalties, and failure to file can result in administrative dissolution of your LLC.

What is the Business Profits Tax in New Hampshire?

The Business Profits Tax (BPT) is a 7.5% tax on business income exceeding $92,000. It applies to all business entities operating in New Hampshire, including LLCs. The Business Enterprise Tax (BET) of 0.55% is a separate tax, but BET payments can be credited against your BPT liability.

Can I be my own registered agent in New Hampshire?

Yes, any New Hampshire resident with a physical street address can serve as their own registered agent. You must be available during business hours to accept legal documents. Many owners prefer a professional service for convenience and privacy.

Can a non-resident form an LLC in New Hampshire?

Yes, non-residents can form an LLC in New Hampshire. You do not need to live in the state, but you must designate a registered agent with a physical New Hampshire address.

Does New Hampshire have a sales tax?

No, New Hampshire is one of the few states with no state sales tax. This can be a significant advantage for retail and e-commerce businesses operating in the state. However, you may still need to collect sales tax for sales made to customers in other states.

How do I dissolve a New Hampshire LLC?

To dissolve a New Hampshire LLC, file a Certificate of Cancellation with the Secretary of State. Settle outstanding debts, distribute remaining assets to members, cancel business licenses and permits, and file final federal tax returns and any applicable New Hampshire business tax returns.