How to start an LLC in New Hampshire
New Hampshire has no state sales tax and, as of the 2025 tax year, no tax at all on wages or on interest and dividends. It files its LLC Certificate of Formation online through NH QuickStart for a $100 fee, and its ongoing filing is a $100 Annual Report due every April 1. Where New Hampshire gets more complicated is at the business level: two separate taxes, the Business Profits Tax and the Business Enterprise Tax, can apply once your LLC crosses certain income or receipts thresholds, even though there is no owner-level income tax to go with them. This guide covers naming, the registered agent, the filing itself, EIN and tax registration, and the Annual Report.
New Hampshire LLC facts at a glance
| Official filing agency | New Hampshire Secretary of State, Corporation Division |
|---|---|
| Formation document | Certificate of Formation |
| State filing fee | $100 |
| Filing methods | Online through NH QuickStart, Mail to the Corporation Division in Concord, In person at the State House Annex in Concord |
| Typical processing (recent) | 5-7 business days |
| Typical expedited processing | 24 hours for an extra $25 |
| Registered agent | Must be an individual who resides in New Hampshire, or a corporation or LLC authorized to do business in New Hampshire, with a physical New Hampshire street address as the registered office |
| Annual Report | $100, due April 1 |
| Late penalty | $50 + administrative dissolution |
| State-level business tax | Business Enterprise Tax (0.55% of gross wages, interest and dividends paid) once gross receipts exceed $298,000, plus Business Profits Tax (7.5% of business profits) once gross business income exceeds $103,000. |
| Publication requirement | None |
| Name reservation | A name may be reserved with the Secretary of State before filing; check NH QuickStart for the current reservation fee and reservation period |
| Filing fee and handling charge | The $100 state filing fee for a domestic LLC formed on NH QuickStart is billed with a small online handling charge on top |
| Interest and Dividends Tax | Fully repealed effective for taxable periods beginning on or after January 1, 2025, so New Hampshire now has no tax on wages, interest or dividends at the individual level |
| No statewide sales tax | New Hampshire is one of five states with no general state sales tax, so LLCs selling goods or services in-state do not collect or remit sales tax |
Processing times reflect recent official guidance and change often. Check the New Hampshire Secretary of State, Corporation Division current processing calendar before you rely on a date.
File it yourself
New Hampshire accepts filings directly from business owners. You do not need us, or any other company, to form your LLC. Here is the official portal.
NH QuickStartThe New Hampshire lessons
- 1Name your New Hampshire LLCRequired wording, the distinguishable-name standard, and reserving a name before you file.
- 2Appoint your New Hampshire registered agentWho qualifies, the registered office requirement, and keeping the appointment current.
- 3File the Certificate of Formation on NH QuickStartThe $100 fee, what QuickStart asks for, and how fast approval comes back.
- 4Get an EIN and register for business taxesThe free IRS EIN, when to register with Revenue Administration, and opening a bank account.
- 5New Hampshire LLC taxes, licences and permitsNo sales or wage income tax, but the Business Profits Tax and Business Enterprise Tax at set thresholds.
- 6File the New Hampshire Annual ReportThe $100 fee, the April 1 deadline, One Click filing, and administrative dissolution risk.
Related Gullia Filing pages
Or let us file your New Hampshire LLC for you
Everything above is yours to use for free. If you would rather hand it over, we prepare and file the Certificate of Formation, act as your registered agent, and track your ongoing deadlines.
Official sources
- New Hampshire Secretary of State: Limited Liability Companies
- NH QuickStart: online business filing portal
- NH QuickStart: filing fee schedule
- New Hampshire Secretary of State: File an Annual Report
- New Hampshire Secretary of State: Registered Agents
- New Hampshire Secretary of State: Business FAQs
- RSA 304-C:31: Certificate of Formation, general requirements
- RSA 304-C:36: LLC registered offices and registered agents
- RSA 304-C:27: Reservation of name of limited liability company
- NH Department of Revenue Administration: Business Profits Tax FAQ
- NH Department of Revenue Administration: Business Enterprise Tax FAQ
- NH Department of Revenue Administration: Business Taxes at a Glance
- RSA 77-A:2: Business Profits Tax imposition of tax
- NH Department of Revenue Administration: Form NH-1120 instructions (gross business income filing threshold)
- IRS: apply for an Employer Identification Number
Last reviewed: September 2026 - reviewed by Gullia Filing Legal & Formation Team, Corporate formation specialists and registered agents