How to Start an LLC in New Hampshire (2026 Guide)
New Hampshire has no personal income tax and no sales tax — genuinely rare in this country. But it also doesn't recognize the federal S-Corp election, which quietly changes the most common tax-savings move most other states let you make. Here's all 8 steps, done right.
To start a New Hampshire LLC, file a Certificate of Formation (Form LLC-1) with the New Hampshire Secretary of State for $100 by mail or $102 online through NH QuickStart. Every LLC then files an annual report ($100, $102 online) each year between January 1 and April 1 — miss the deadline and a flat $50 late fee applies. New Hampshire has no personal income tax on wages and no general sales tax, but LLCs may owe the Business Profits Tax (7.5%) above roughly $109,000 in gross business income, and the Business Enterprise Tax (0.50%) on compensation and related payments — and New Hampshire does not recognize the federal S-Corp election for state tax purposes.
- State filing fee
- $100 mail / $102 online
- Annual report
- $100 · due Apr 1
- Filing window
- Jan 1 – Apr 1
- Personal income tax
- None on wages
- Sales tax
- None — one of 5 states
- S-Corp recognized by NH?
- No — taxed as C-corp
Why Form an LLC in New Hampshire?
New Hampshire genuinely stands apart on personal taxation — no income tax on wages, no general sales tax, and as of 2025 the old 5% interest-and-dividends tax is fully repealed. What you get:
- A $100 formation fee — moderate and straightforward, filed online through NH QuickStart.
- No personal income tax — wages and most personal income go untaxed at the state level.
- No general sales tax — one of only five states in the country without one.
- A predictable annual report — $100/yr, with a full three-month window (January through April) to file.
The tax picture has two real catches most guides skip: first, business-level taxes — the Business Profits Tax and Business Enterprise Tax — apply once your LLC crosses certain thresholds, regardless of the personal income tax exemption. Second, and more surprising: New Hampshire doesn't recognize the federal S-Corp election. If you elect S-Corp status with the IRS, New Hampshire still taxes your LLC as if it were a C-corp for its own Business Profits Tax — a detail that changes the usual S-Corp math you may have seen in other states' guides.
How to Start a New Hampshire LLC in 8 Steps
Your name must be distinguishable from every New Hampshire entity and contain "Limited Liability Company," "LLC," or "L.L.C." Search free on the Secretary of State's business name database.
Every New Hampshire LLC must continuously maintain a registered agent — an NH resident or authorized entity with a physical in-state street address.
File the Certificate of Formation
The $100 filing (Form LLC-1) that creates your LLC. File online through NH QuickStart for $102, or by mail for $100.
Not required by New Hampshire, but it overrides state default rules, satisfies your bank, and hardens a single-member LLC's liability shield.
Get Your Free EIN from the IRS
Your federal tax ID for banking, hiring, and NH Department of Revenue Administration registration. Always free at IRS.gov.
File Your Annual Report (Jan 1 – Apr 1)
$100 ($102 online), due by April 1 each year, filing window opens January 1. Miss it and a $50 late fee applies.
Get Business Licenses & Permits
No statewide general license — but local permits, professional board licenses, and BPT/BET tax registration as applicable.
Understand New Hampshire LLC Taxes
No personal income tax or sales tax, but the Business Profits Tax (7.5%) and Business Enterprise Tax (0.50%) can apply, and NH doesn't recognize S-Corp elections.
What a New Hampshire LLC Really Costs (2026)
| Cost Item | Amount | When |
|---|---|---|
| Certificate of Formation (required) | $100 mail / $102 online | One-time, at formation |
| Annual report (required) | $100 / $102 online | Every year, by April 1 |
| Registered agent service (optional) | $0–$125/yr | Annual, if hired |
| Name reservation (optional) | $15 | 120 days |
| Trade name / DBA (optional) | $50 | If operating under a brand |
| EIN from the IRS | $0 — always free | At IRS.gov |
| Late annual report fee | $50 flat | Only if filed after April 1 |
Bottom line: $100 to form and $100/yr to maintain — a straightforward, predictable cost structure. Model your exact setup below.
New Hampshire LLC Cost Calculator
New Hampshire LLC Cost Calculator
First-year + 3-year totals · verified July 2026
Excludes BPT/BET and local permits. Annual report modeled at $102/yr (online) for years 2 and 3.
The Jan 1 – Apr 1 Filing Window
Unlike states with a single fixed deadline and no lead time, New Hampshire opens its annual report filing window on January 1 and keeps it open through April 1 — a full three months to file. Your first report is generally due the year after formation; LLCs formed close to the window itself (roughly December through March) may see their first deadline pushed to the following year — confirm your exact date with the Secretary of State if you're forming during that period. Miss April 1 and a flat $50 late fee applies. Miss it for two consecutive years and New Hampshire can administratively dissolve the LLC.
New Hampshire LLC Taxes at a Glance
New Hampshire has no personal income tax on wages and no general sales tax. But your LLC may still owe two business-level taxes: the Business Profits Tax (7.5%) if gross business income exceeds roughly $109,000, and the Business Enterprise Tax (0.50%) on compensation, interest, and dividends paid, which has its own separate threshold. You still owe federal self-employment tax of 15.3%. And critically: New Hampshire does not recognize the federal S-Corp election — full detail in Step 8.
Ahmad Adil's Take: New Hampshire genuinely earns its low-tax reputation for individuals — no wage tax, no sales tax, that's real and it's rare. Where I want every founder to slow down is the business-tax layer, because it's easy to read "no income tax" and assume your LLC is basically untaxed here. It isn't, once you cross roughly $109K in gross business income — the BPT kicks in at 7.5%, which is a real number. And the S-Corp non-recognition is the detail I make sure nobody misses: if you've read generic LLC advice telling you to elect S-Corp around $60–80K profit to save on self-employment tax, that federal move still works federally in New Hampshire, but the state will still tax your business profits as if you hadn't elected anything special. Plan your numbers with a New Hampshire-specific CPA, not a generic multi-state calculator.
- ✓Forms your New Hampshire LLC for $39 + the $100 state fee
- ✓Files online with the Secretary of State (NH QuickStart)
- ✓Free New Hampshire registered agent the first year
- ✓No upsells · No data selling · Privacy by Default
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New Hampshire LLC — FAQ
Ahmad Adil is the founder and CEO of LLC School. The figures here — the $100 Certificate of Formation, the $100 annual report due April 1, and New Hampshire’s Business Profits Tax (7.5%) and Business Enterprise Tax (0.50%) — reflect current New Hampshire Secretary of State and Department of Revenue Administration guidance. This is educational content, not legal or tax advice.
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