New Hampshire LLC Requirements

Updated for 2026 · Official Secretary of State Website

New Hampshire has no state income tax on wages or salaries, making it attractive for LLC owners in certain structures. The $100 filing fee is average, though the $100 annual report is above the median. Located in New England with easy access to the Boston metro area, New Hampshire appeals to businesses seeking a low-tax environment near major markets.

Filing Fee

$100

One-time state fee

Annual Fee

$100

Per year

Processing

3-5 business days

Online filing

Deadline

April 1

Annual report due

Average Cost

New Hampshire's $100 filing fee is average, but the $100 annual report is above the median for ongoing costs. The absence of income tax on wages can offset these fees for many LLC owners.

Notable Facts About New Hampshire LLCs

New Hampshire has no state income tax on wages or salaries
The state does tax interest and dividends income (being phased out, ending 2027)
New Hampshire's $100 annual report fee is above the national median
The April 1 filing deadline carries a $50 late penalty

Tax Information for New Hampshire LLCs

New Hampshire has no state income tax on wages or salaries. The Interest & Dividends Tax is being phased out and will be fully eliminated by 2027. The Business Profits Tax (BPT) of 7.5% applies to LLCs with gross business income over $92,000. The Business Enterprise Tax (BET) of 0.55% applies to compensation, interest, and dividends paid. There is no state sales tax.

Formation Steps

1

Choose a Name for Your LLC
Select a unique business name that complies with New Hampshire naming requirements. The name must include "LLC" or "Limited Liability Company" and cannot be the same as an existing registered business in New Hampshire.
2

Appoint a Registered Agent
Designate a registered agent with a physical address in New Hampshire who can receive legal documents and official correspondence on behalf of your LLC.
3

File Articles of Organization
Submit your Articles of Organization (also called a Certificate of Formation in some states) to the New Hampshire Secretary of State. This is the official document that creates your LLC.
4

Create an Operating Agreement
Draft an operating agreement that outlines ownership percentages, member roles, profit distribution, and management structure of your LLC. While not always legally required, it is strongly recommended.
5

Get an EIN from the IRS
Apply for a free Employer Identification Number (EIN) from the IRS. You'll need this for opening a business bank account, hiring employees, and filing taxes.
6

Open a Business Bank Account
Open a dedicated business bank account to keep your personal and business finances separate. This helps maintain your LLC's liability protection.
7

File Annual Reports
New Hampshire requires periodic reports due by April 1. The filing fee is $100. Mark your calendar to avoid late fees or administrative dissolution.

Visit Official SOS Website

Annual Report Details

Fee: $100

Deadline: April 1

Annual report due by April 1 each year. Filing window opens January 1. $50 late fee after April 1.

Annual report required each year. Additional $2 online handling fee.

Need a Registered Agent in New Hampshire?

Every New Hampshire LLC must have a registered agent with a physical address in the state. A registered agent service ensures you never miss important legal documents or compliance deadlines.

Compare Registered Agent Services

Frequently Asked Questions

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

The state filing fee to form an LLC in New Hampshire is $100 for the Certificate of Formation. This cost is near the national average compared to other states. Additional costs may include a registered agent service ($50-$300/year) and an operating agreement if you hire an attorney.

What is the annual cost of an LLC in New Hampshire?

New Hampshire charges $100 for its periodic reporting requirement, due April 1. Annual report required each year. Additional $2 online handling fee. New Hampshire's $100 filing fee is average, but the $100 annual report is above the median for ongoing costs. The absence of income tax on wages can offset these fees for many LLC owners.

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

Online filing in New Hampshire typically takes 3-5 business days. You'll need to file Certificate of Formation with the state. Processing times may vary based on filing volume and the time of year.

Do I need a registered agent in New Hampshire?

Yes, New Hampshire requires every LLC to have a registered agent with a physical street address in the state. The registered agent receives legal documents, tax notices, and official government correspondence on behalf of your LLC.

What taxes does a New Hampshire LLC pay?

Does New Hampshire require an operating agreement for LLCs?

While not all states legally require an operating agreement, it is strongly recommended for every LLC in New Hampshire. An operating agreement defines ownership structure, member roles, and how the business will be managed. Without one, your LLC will be governed by New Hampshire's default LLC laws.