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 follow the federal S-Corp election the same way most states do, which quietly changes the most common tax-savings move most other states let you make. Here's all 8 steps, done right.
Form a New Hampshire LLC with the Certificate of Formation:$100 mail/$102 online. The Annual Report is100/$102 online, due April 1 with a $50 late fee. Business taxes can apply: BPT 7.5%on taxable business profits and BET 0.55%on the applicable enterprise-value base, with separate filing thresholds. Federal S status remains federal S status; New Hampshire treats Sub-S corporations like C corporations for BPT. Check the current DRA instructions for the tax year.
- 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 state tax treatment
- Special NH rules apply
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taxation — no income tax on wages, no general sales tax, and as of 2025 the old 5% interest-and-dividends tax is fully repealed.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.
Personal tax rules do not exempt an LLC from New Hampshire’s business taxes. Federal S status can still apply federally, while the DRA treats Sub-S corporations like C corporations for BPT and incorporates ScheduleK items into corporate income. Federal and state effects must be evaluated separately. DRA BPT guidance.
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.
An operating agreement records management and ownership arrangements and may vary permitted default rules. It does not guarantee liability protection or a bank account.
Get Your Free EIN from the IRS
The IRS issues EINs free. Check whether one is required, the eligible IRS route, bank documents and separate activity-based New Hampshire registrations.
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
BPT 7.5%and BET 0.55%may apply under their separate bases and filing thresholds. Federal S status does not remove NH BPT; Sub-S corporations receive C-corporation treatment for that tax.
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) | Actual service quote and renewals | 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 · Filing guidance
The same annual quote is modeled in each of three years. Introductory prices, changing renewal rates and add-ons require separate adjustments. A blank paid-service quote does not mean free service.
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
For taxable periods beginning on or after January 1, 2025, DRA lists a BPT filing threshold of gross business income over $109,000 and a BET filing threshold of gross receipts over $298,000 OR enterprise-value tax base over $298,000. BPT is 7.5% of its taxable profits base; BET is 0.55% of its separate enterprise-value base. Thresholds are filing tests, not taxable bases or automatic tax-due amounts, and are adjusted periodically. Check the applicable year, credits and federal/state classification. DRA business-tax rates, bases and thresholds.
Practical tax check: separate personal taxes, federal classification and NH business taxes. Compare BPT and BET filing thresholds, taxable bases and applicable credits using the correct tax-year forms. An S election does not make NH BPT disappear, and no fixed profit level alone establishes that an election will save money.
- ✓Optional formation assistance; confirm filing scope, service pricing and submission responsibilities.
- ✓Optional formation assistance; confirm filing scope, service pricing and submission responsibilities.
- ✓Confirm registered-agent eligibility, coverage, included periods and renewal charges.
- ✓Review address-use rules and privacy policies; a service does not remove all information from public filings.
Disclosure: LLC School may earn a commission via this link, at no cost to you. See our advertising disclosure.
New Hampshire LLC — FAQ
How much does it cost to start an LLC in New Hampshire?
Does New Hampshire have a personal income tax?
Does New Hampshire have sales tax?
When is the New Hampshire annual report due?
Does New Hampshire recognize S-Corp elections?
What taxes does a New Hampshire LLC pay?
Do I need a registered agent for my New Hampshire LLC?
Ahmad Adil is the founder and CEO of LLC School. For filing and ongoing compliance, confirm the requirements with the responsible state agency. This is educational information, not legal or tax advice.
About Ahmad Adil → Compare States →LLC School Guide
Find answers in our website